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Nonprofiteer
← CHILD DEVELOPMENT CENTER CORPORATION

Form 990 for tax year 2023

Filed by CHILD DEVELOPMENT CENTER CORPORATION.

Totals

Total revenue
$991,102
Total expenses
$1,056,690
Contributions and grants received
$239,629
Grants paid
$0
Program service revenue
$751,473
Investment income
$0
Other revenue
$0
Total assets, end of year
$1,377,771
Total liabilities, end of year
$58,085
Net assets or fund balances, end of year
$1,319,686
Program services expenses (Part IX)
$968,965
Management and general expenses
$87,725
Fundraising expenses
$0
Program service expenses (Part III)
$968,965

Program services were 91.7% 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.

  • 1e · Government grants (contributions)

    $239,629

  • 2a · Program service revenue: CHILD CARE INCOME

    total $751,473 · related or exempt $751,473

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $687,157 · program services $622,629 · management and general $64,528

  • 9 · Other employee benefits

    total $52,587 · program services $47,649 · management and general $4,938

  • 10 · Payroll taxes

    total $60,724 · program services $55,022 · management and general $5,702

  • 11g · Fees: other

    total $120 · program services $120

  • 13 · Office expenses

    total $10,670 · program services $9,668 · management and general $1,002

  • 16 · Occupancy

    total $18,232 · program services $17,376 · management and general $856

  • 20 · Interest

    total $25 · management and general $25

  • 22 · Depreciation, depletion and amortization

    total $83,220 · program services $79,313 · management and general $3,907

  • 23 · Insurance

    total $8,055 · program services $7,299 · management and general $756

  • 24a · Other expenses: REPAIRS & MAINTENANCE

    total $79,423 · program services $75,694 · management and general $3,729

  • 24b · Other expenses: SUPPLIES

    total $44,335 · program services $42,253 · management and general $2,082

  • 24c · Other expenses: TEACHING EXPENSES

    total $7,892 · program services $7,892

  • 24d · Other expenses: MINOR EQUIPMENT

    total $3,084 · program services $2,939 · management and general $145

  • 24e · All other expenses

    total $1,166 · program services $1,111 · management and general $55

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $71,613 · end of year $16,404

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

    $1,491,438

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

    $130,071

  • 10c · Land, buildings and equipment, net

    beginning of year $1,365,824 · end of year $1,361,367

  • 17 · Accounts payable and accrued expenses

    beginning of year $72,160 · end of year $58,085

  • 27 · Net assets without donor restrictions

    beginning of year $1,365,277 · end of year $1,319,686

Mission and programs · 2023

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, 1 LEAD TEACHER HOLDS A CHILD DEVELOPMENT ASSOCIATE CREDENTIAL (CDA), 1 HOLDS AN ASSOCIATE DEGREE IN ARTS AND 1 HOLDS AN ASSOCIATE DEGREE IN APPLIED SCIENCE. ON STAFF AS TEACHER ASSISTANTS, 2 HOLD AN ASSOCIATE DEGREE IN ARTS, 1 HOLDS A BACHELOR'S IN ARTS, 1 HOLDS A BACHELOR'S IN INTERIOR DESIGN, AND 1 HOLDS A BACHELOR'S DEGREE IN TEACHING AND INTERDISCIPLINARY EARLY CHILDHOOD EDUCATION.THE DIRECTOR HOLDS A BACHELOR'S IN BUSINESS ADMINISTRATION AND A DIRECTOR'S CREDENTIAL IN EARLY CHILDHOOD. APPROXIMATELY 38 TEAM MEMBERS WERE EMPLOYED AND 112 CHILDREN WERE ENROLLED IN FY2024 WITH A MONTHLY AVERAGE OF 92 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 AT LEAST 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, UNIVERSITY OF KENTUCKY NUTRITION EDUCATION PROGRAM AND OTHER COMMUNITY HELPERS. THE CDC DIRECTOR NETWORKS WITH HIGHER EDUCATION FACILITIES TO INVOLVE LOCAL STUDENTS IN EXPERIENCES AT THE CENTER.

    Expenses $968,965 · Revenue $751,473

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • DAVID JONES

    CHAIRMAN, BOARD OF DIRECTORS

    Total calculated
    $0
    Hours/week
    0.25 + 4 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

  • GINA DUGAS

    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

  • MARK BIRDWHISTELL

    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

  • ROBERT DIPAOLA

    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

  • SARA MARKS

    PRESIDENT/CEO

    Total calculated
    $1,116,715
    From this org
    $0
    From related orgs
    $979,730
    Other
    $136,985
    Hours/week
    1.25 + 60.25 related

    Schedule J breakdown matched by us

    Base
    $0 + $661,283 related
    Bonus
    $0 + $294,512 related
    Other
    $0 + $23,935 related
    Deferred
    $0 + $114,850 related
    Nontaxable benefits
    $0 + $22,135 related
    Filer's total
    $0 + $1,116,715 related

  • STEVEN CLIFTON

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.25 + 4 related

  • AMY SAUNDERS

    ASSISTANT SECRETARY

    Total calculated
    $271,398
    From this org
    $0
    From related orgs
    $250,853
    Other
    $20,545
    Hours/week
    0.25 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $226,715 related
    Bonus
    $0 + $23,062 related
    Other
    $0 + $1,076 related
    Deferred
    $0 + $11,403 related
    Nontaxable benefits
    $0 + $9,142 related
    Filer's total
    $0 + $271,398 related

  • AUTUMN MCFANN

    TREASURER

    Total calculated
    $1,017,787
    From this org
    $0
    From related orgs
    $881,584
    Other
    $136,203
    Hours/week
    1.25 + 60.25 related

    Schedule J breakdown matched by us

    Base
    $0 + $596,476 related
    Bonus
    $0 + $260,000 related
    Other
    $0 + $25,108 related
    Deferred
    $0 + $114,850 related
    Nontaxable benefits
    $0 + $21,353 related
    Filer's total
    $0 + $1,017,787 related

  • JANE BLANKENSHIP

    EXECUTIVE DIRECTOR CDCC (UNTIL 9/23)

    Total calculated
    $211,696
    From this org
    $0
    From related orgs
    $185,183
    Other
    $26,513
    Hours/week
    10 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $167,335 related
    Bonus
    $0 + $17,081 related
    Other
    $0 + $767 related
    Deferred
    $0 + $8,423 related
    Nontaxable benefits
    $0 + $18,090 related
    Filer's total
    $0 + $211,696 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 $23,848 - SARA MARKS $22,381 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. 1 EMPLOYEE PARTICIPATED IN A CAPITAL ACCUMULATION PLAN: - SARA MARKS PREMIUM PAYMENT $34,615. ALL OF THESE PAYMENTS WERE MADE BY AHC. THE ORGANIZATION SPONSORS SPECIFIC WELFARE BENEFIT PLANS FOR EACH OF THE INTERESTED PERSONS LISTED ABOVE, THAT AUTHORIZE THE PURCHASE OF LIFE INSURANCE POLICIES AS A MEANS OF PROVIDING POST-EMPLOYMENT BENEFITS. EACH PREMIUM CONTRIBUTION PAID ON BEHALF OF THE INTERESTED PERSON IS TREATED FOR TAX, LEGAL AND FINANCIAL PURPOSES AS A LONG-TERM LOAN RECEIVABLE. AS SUCH THE ORGANIZATION RETAINS A PERMANENT AND PRIMARY IRREVOCABLE INTEREST IN THE DEATH BENEFIT OF THE LIFE INSURANCE POLICIES THAT WILL PROVIDE FULL REPAYMENT OF THE ACCUMULATED LOAN RECEIVABLE AT THE DEATH OF THE INTERESTED PERSON.
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
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202521359349306617

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