Developmental Preschool and Day Care

Nonprofit profile at a glance

EIN
830316838
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Laramie, WY, USA
Phone
3077426374
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$5,702,484
Expenses
$5,904,552
Assets
$3,382,427
Liabilities
$2,078,263

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • JAIME R STINE (EXECUTIVE DI): $104,301 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Developmental preschool provides education, therapy and day care services to young children and their families residing in albany county and carbon county Wyoming.

What it reported doing in 2024

The developmental preschool and day care provides education, therapy and day care services for young children and their families living in the community. Priority for day care service is given to children six weeks to nine years of age who are from single parent or low income families or children who have been referred from other social service agencies such as the department of public assistance and social services, public health or child protection. Day care fees are assessed on a sliding fee scale which considers income and family size. Special eduction and therapeutic invervention are provided for children birth to six years of age.

Operating model

Revenue model
Grant-funded. 85% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 93
  • Accountability: 100
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.3%; rating input score 96
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.5%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.61; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 96.3% of revenue deployed · 93% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $5.5M in reported program spending
  • Leadership: top reported pay $104K · 7 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 12 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.