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Nonprofiteer
← CHILD DEVELOPMENT CENTER CORPORATION

Form 990 for tax year 2024

Filed by CHILD DEVELOPMENT CENTER CORPORATION.

Totals

Total revenue
$686,415
Total expenses
$1,112,968
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$686,415
Investment income
$0
Other revenue
$0
Total assets, end of year
$1,371,396
Total liabilities, end of year
$59,086
Net assets or fund balances, end of year
$1,312,310
Program services expenses (Part IX)
$1,028,511
Management and general expenses
$84,457
Fundraising expenses
$0
Program service expenses (Part III)
$1,028,511

Program services were 92.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: CHILD CARE INCOME

    total $686,415 · related or exempt $686,415

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $755,220 · program services $695,293 · management and general $59,927

  • 9 · Other employee benefits

    total $64,865 · program services $59,718 · management and general $5,147

  • 10 · Payroll taxes

    total $57,008 · program services $52,484 · management and general $4,524

  • 13 · Office expenses

    total $5,864 · program services $465 · management and general $5,399

  • 16 · Occupancy

    total $21,681 · program services $20,821 · management and general $860

  • 22 · Depreciation, depletion and amortization

    total $86,857 · program services $83,411 · management and general $3,446

  • 23 · Insurance

    total $8,457 · program services $7,786 · management and general $671

  • 24a · Other expenses: REPAIRS & MAINTENANCE

    total $60,338 · program services $57,944 · management and general $2,394

  • 24b · Other expenses: SUPPLIES

    total $48,757 · program services $46,823 · management and general $1,934

  • 24c · Other expenses: MINOR EQUIPMENT

    total $3,766 · program services $3,617 · management and general $149

  • 24d · Other expenses: OTHER- LESS THAN 5%

    total $155 · program services $149 · management and general $6

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $16,404 · end of year $11,930

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $2,449

  • 10a · Land, buildings and equipment: cost or other basis

    $1,573,945

  • 10b · Land, buildings and equipment: accumulated depreciation

    $216,928

  • 10c · Land, buildings and equipment, net

    beginning of year $1,361,367 · end of year $1,357,017

  • 17 · Accounts payable and accrued expenses

    beginning of year $58,085 · end of year $59,086

  • 27 · Net assets without donor restrictions

    beginning of year $1,319,686 · end of year $1,312,310

Mission and programs · 2024

Mission

TO PROVIDE KDMC TEAM MEMBERS AND MEMBERS OF THE COMMUNITY THE CONVENIENCE OF AN EXCEPTIONAL CHILD DEVELOPMENT CENTER THAT PROMOTES PHYSICAL, EMOTIONAL, INTELLECTUAL, AND SOCIAL GROWTH IN A CHRISTIAN VALUES-BASED ENVIRONMENT, SUPPORTING THE WELL BEING OF THE FAMILY.

Activities or mission (Part I)

TO PROMOTE PHYSICAL, EMOTIONAL, INTELLECTUAL, AND SOCIAL GROWTH IN A CHRISTIAN VALUES-BASED ENVIRONMENT.

  • THE CHILD DEVELOPMENT CENTER (CDC) AT UK KING'S DAUGHTERS MEDICAL CENTER (UKKD) IS OPEN MONDAY THROUGH FRIDAY FROM 5:30 A.M. TO 5:45 P.M. UKKD TEAM MEMBERS MAY ENROLL THEIR CHILDREN AGES 6 WEEKS TO 4 YEARS OLD. THE CENTER HAS A TOTAL OF 8 CLASSROOMS. ON STAFF, 4 LEAD TEACHERS HOLD A CHILD DEVELOPMENT ASSOCIATE CREDENTIAL (CDA) AND 2 HOLD A BACHELOR'S DEGREE IN INTERDISCIPLINARY EARLY CHILDHOOD EDUCATION DEGREE IN ARTS AND 1 HOLDS AN ASSOCIATE DEGREE IN APPLIED SCIENCE IECE. ON STAFF AS TEACHER ASSISTANTS, 1 HOLDS A DEGREE IN OCCUPATIONAL THERAPY (WAITING ON HER BOARDS TO FINISH CERTIFICATION) 2 HOLD AN ASSOCIATE DEGREE IN ARTS.THE DIRECTOR HOLDS A MASTER'S DEGREE IN INTERDISCIPLINARY EARLY CHILDHOOD EDUCATION WITH KY TEACHING CERTIFICATION, BACHELOR'S IN COMMUNICATIONS: ADVERTISING AND PUBLIC RELATIONS, A DIRECTOR'S CREDENTIAL IN EARLY CHILDHOOD, AND AN EARLY CHILDHOOD TRAINERS CREDENTIAL.APPROXIMATELY 33 TEAM MEMBERS WERE EMPLOYED AND 89 CHILDREN WERE ENROLLED IN FY2025 WITH A MONTHLY AVERAGE OF 81 CHILDREN. THE CDC IMPLEMENTS AGE APPROPRIATE CURRICULUM THAT ALIGNS WITH KENTUCKY EARLY LEARNING STANDARDS AND IS DESIGNED TO MEET THE NEEDS OF THE CHILDREN IN EACH CLASSROOM. THE CDC ENSURES DEVELOPMENTAL SCREENING WITHIN 90 DAYS OF ENROLLMENT AND REFERRAL (IF NEEDED) WITHIN 30 DAYS OF SCREENING OF ALL ENROLLED CHILDREN. KINDERGARTEN READINESS IS A PRIORITY IN THE PRESCHOOL CLASSROOMS. THE CDC IMPLEMENTS MORE THAN THREE FAMILY ENGAGEMENT ACTIVITIES PER YEAR THAT PROMOTE CHILDREN'S DEVELOPMENT AND LEARNING OF ALL ENROLLED CHILDREN. THE CENTER IMPLEMENTS TRANSITION SUPPORT FOR CHILDREN AND FAMILIES, SHARES COMMUNITY RESOURCES WITH FAMILIES, PROVIDES TWO-WAY COMMUNICATION WITH FAMILIES INCLUDING PARENT CONFERENCES, AND BUILDS PARTNERSHIPS WITH COMMUNITY AGENCIES. COMMUNITY INVOLVEMENT INCLUDES VISITS FROM THE LOCAL POLICE AND FIRE DEPARTMENT, EMS AND OTHER COMMUNITY HELPERS. THE CDC DIRECTOR NETWORKS WITH HIGHER EDUCATION FACILITIES TO INVOLVE LOCAL STUDENTS IN EXPERIENCES AT THE CENTER. THE CDC PROVIDES OPPORTUNITY FOR FAMILIES TO BE INVOLVED IN EVERY LEVEL OF PROGRAM DEVELOPMENT AND DAY TO DAY EXPERIENCES THROUGH AN OPEN DOOR POLICY ALLOWING THEM TO STOP BY THE CENTER AT ANY TIME, OPPORTUNITIES TO EAT LUNCH WITH THEIR CHILD DAILY, SURVEYS, TWO-WAY COMMUNICATION, FAMILY APP, ETC.

    Expenses $1,028,511 · Revenue $686,415

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • DAVID JONES

    CHAIRMAN, BOARD OF DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 4 related

  • MARK BIRDWHISTELL

    BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 2.25 related

  • CRAIG COLLINS

    BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 2.25 related

  • ERIC MONDAY

    BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 2.25 related

  • STEPHEN ADDINGTON

    BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 2.25 related

  • TOM BURNETTE

    BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 2.25 related

  • JOHN STEWART

    BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 2.25 related

  • ROBERT DIPAOLA

    BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 2.25 related

  • GINA DUGAS

    BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 2.25 related

  • PENNY COX

    BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 2.25 related

  • STEVEN CLIFTON

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.25 + 4 related

  • AUTUMN MCFANN

    TREASURER

    Total calculated
    $1,155,483
    From this org
    $0
    From related orgs
    $1,017,721
    Other
    $137,762
    Hours/week
    1.25 + 60.25 related

    Schedule J breakdown matched by us

    Base
    $0 + $619,374 related
    Bonus
    $0 + $265,400 related
    Other
    $0 + $132,947 related
    Deferred
    $0 + $115,525 related
    Nontaxable benefits
    $0 + $22,237 related
    Filer's total
    $0 + $1,155,483 related

  • SARA MARKS

    PRESIDENT/CEO

    Total calculated
    $1,196,109
    From this org
    $0
    From related orgs
    $1,057,903
    Other
    $138,206
    Hours/week
    1.25 + 60.25 related

    Schedule J breakdown matched by us

    Base
    $0 + $602,112 related
    Bonus
    $0 + $316,250 related
    Other
    $0 + $139,541 related
    Deferred
    $0 + $115,525 related
    Nontaxable benefits
    $0 + $22,681 related
    Filer's total
    $0 + $1,196,109 related

  • AMY SAUNDERS

    ASSISTANT SECRETARY

    Total calculated
    $289,674
    From this org
    $0
    From related orgs
    $262,208
    Other
    $27,466
    Hours/week
    0.25 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $237,373 related
    Bonus
    $0 + $23,706 related
    Other
    $0 + $1,129 related
    Deferred
    $0 + $11,858 related
    Nontaxable benefits
    $0 + $15,608 related
    Filer's total
    $0 + $289,674 related

  • JAMIE PARSONS

    EXECUTIVE DIRECTOR CDCC(UNTIL 10/25)

    Total calculated
    $490,474
    From this org
    $0
    From related orgs
    $404,949
    Other
    $85,525
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $267,492 related
    Bonus
    $0 + $81,000 related
    Other
    $0 + $56,457 related
    Deferred
    $0 + $69,044 related
    Nontaxable benefits
    $0 + $16,481 related
    Filer's total
    $0 + $490,474 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
COMPENSATION FOR THE CEO IS DETERMINED BY ASHLAND HOSPITAL CORPORATION (RELATED ORGANIZATION) USING THE FOLLOWING METHODS: INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE BOARD.
PART I, LINE 4B
THE FOLLOWING INDIVIDUALS RECEIVED PAYMENTS FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: - AUTUMN MCFANN $31,237 - SARA MARKS $36,931 THE CEO AND CERTAIN VICE PRESIDENTS, WHOSE BENEFIT IN THE QUALIFIED TAX SHELTERED ANNUITY PLAN IS LIMITED DUE TO THE IRS COMPENSATION AND BENEFIT LIMITS, RECEIVE A BENEFIT RESTORATION CONTRIBUTION UNDER THE DEFERRED ANNUITY PLAN THAT IS PAID AS A TAXABLE DISTRIBUTION TO THE PARTICIPANT ANNUALLY.
PART I, LINE 7
NONFIXED PAYMENTS ARE MADE AS A PART OF THE MEDICAL CENTER'S TEAM INCENTIVE AWARD (TIA) PLAN. ALL TEAM MEMBERS ARE ELIGIBLE FOR THE TIA. THE TIA IS PAID OUT BASED UPON SUCCESSFUL COMPLETION OF BOTH QUANTITATIVE AND QUALITATIVE STRATEGIC GOALS, SET ANNUALLY BY THE MEDICAL CENTER LEADERSHIP TEAM AND APPROVED BY THE BOARD OF DIRECTORS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2024
Filed
14 May 2026
IRS schema version
2024v5.5
Source object
202611359349310186

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