Discovery Developmental Center Inc

Nonprofit profile at a glance

EIN
810479610
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Kalispell, MT, USA
Phone
4067567295
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$686,405
Expenses
$716,309
Assets
$558,338
Liabilities
$437,771

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • LORI ROBERTS (PRESIDENT)
  • DEVIN SAUCY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEVIN SAUCY (EXECUTIVE DIRECTOR): $48,054 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build a community of early childhood professionals and families dedicated to creating rich and caring learning environments that support all children.

What it reported doing in 2025

During 2025, discovery developmental center provided full and part-day child care and preschool programming for children aged 15 mos. - through 7 years of age. A total of 75 children were served at various times throughout the year, 21 of whom had a diagnosed special need and/or would fall into a "high needs" category due to family income levels and/or living situation, ell, etc. Average daily attendance was 35 children. Programming included 1 classroom for 3 1/2 - 5 year olds, 1 classroom for older 2's & 3's, 1 toddler classroom for 15 months to 30 months olds, and a summer program for 5-7 year olds.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 94.2%; rating input score 94
  • 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.4%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.78; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 98.6% of revenue deployed · 94.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $675K in reported program spending
  • Leadership: top reported pay $48K · 6 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.