Form 990 for tax year 2024
Filed by DOUGLAS COUNTY CHILD DEVELOPMENT ASSOCIATION.
What the amendment changed
Compared with the return it replaced , filed 6 November 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Both are the same on the two returns, so the amendment changed something else.
Totals
- Total revenue
- $1,154,812
- Total expenses
- $1,137,228
- Contributions and grants received
- $995,461
- Grants paid
- $59,791
- Program service revenue
- $120,968
- Investment income
- $7,011
- Other revenue
- $31,372
- Total assets, end of year
- $299,368
- Total liabilities, end of year
- $110,512
- Net assets or fund balances, end of year
- $188,856
- Program services expenses (Part IX)
- $1,091,473
- Management and general expenses
- $38,952
- Fundraising expenses
- $6,803
- Program service expenses (Part III)
- $1,091,473
Program services were 96.0% 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)
$986,197
-
1f · All other contributions, gifts and grants
$9,264
-
2a · Program service revenue: Tuition
total $120,968 · excluded $120,968
-
3 · Investment income
total $7,011 · excluded $7,011
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$33,356
-
9b · Gaming: direct expenses
$2,759
-
9c · Net income from gaming
total $30,597 · related or exempt $30,597
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: Support Revenue
total $775 · related or exempt $775
-
11e · Other revenue, total
$775
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $59,791 · program services $59,791
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $526,888 · program services $509,422 · management and general $17,466
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $0
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $9,001 · program services $1,144 · management and general $1,054 · fundraising $6,803
-
12 · Advertising and promotion
total $100 · management and general $100
-
13 · Office expenses
total $11,725 · program services $9,930 · management and general $1,795
-
14 · Information technology
total $4,791 · program services $3,974 · management and general $817
-
15 · Royalties
total $0
-
16 · Occupancy
total $81,319 · program services $69,924 · management and general $11,395
-
17 · Travel
total $3,021 · program services $3,001 · management and general $20
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $2,918 · program services $2,918
-
23 · Insurance
total $4,439 · program services $4,439
-
24a · Other expenses: Provider claims expense
total $369,816 · program services $369,816
-
24b · Other expenses: Contract labor
total $37,785 · program services $32,128 · management and general $5,657
-
24c · Other expenses: Resources
total $16,124 · program services $16,097 · management and general $27
-
24d · Other expenses: Claims processing
total $4,629 · program services $4,629
-
24e · All other expenses
total $4,881 · program services $4,260 · management and general $621
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $95,370 · end of year $142,008
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $94,020 · end of year $75,476
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $983 · end of year $2,554
-
10a · Land, buildings and equipment: cost or other basis
$44,331
-
10b · Land, buildings and equipment: accumulated depreciation
$32,951
-
10c · Land, buildings and equipment, net
beginning of year $14,298 · end of year $11,380
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $105,203 · end of year $67,950
-
17 · Accounts payable and accrued expenses
beginning of year $5,359 · end of year $52,690
-
19 · Deferred revenue
beginning of year $35,358 · end of year $57,822
-
25 · Other liabilities
beginning of year $97,885
-
27 · Net assets without donor restrictions
beginning of year $171,272 · end of year $188,856
Mission and programs · 2024
Mission
Advance the development and well being of young children.
-
THE ASSOCIATION OPERATES EARLY EDUCATION CLASSROOMS FOR YOUNG CHILDREN FOCUSED ON SHCOOL AND SOCIAL READINESS FUNDED BY THE COUGLAS COUNTY EARLY CHILDHOOD BLOCK GRANT AND PARENT TUITION. EARLY CHILDHOOD THERAPEUTIC SERVICES ARE PROVIDED BY HIGHLY QUALIFIED LICENSED THERAPISTS SPECIALIZING IN THE EMPOTIONAL, ENTAL AND BEHAVIROAL NEEDS OF YOUNG DHILDREN AND THEIR CAREGIVERS. EARLY EDUCATION TUTIION SCHOLARSHIPS ARE ADMINISTERED FOR LOW INCOME FAMILIES ENROLLED AT FIVE EARLY EDUCATIN PROGRAMS IN THE COUNTY, FUNDD BY VARIOUS FOUNDATION AND PRIVATE DONATIONS. THE ASSOCIATION IS SPONSOR OF THE CHILD AND ADULT FOOD PROGRAM CACFP WHICH IS A PROGRAM OF THE USDA FOOD AND NUTRITION SERVICE PROVIDING MEAL REIMBURSEMENT AND NUTRITION EDUCATION FOR HOME DAY CARE PROVIDERS.
Expenses $1,091,473 · Grants $59,791 · Revenue $1,154,812
As filed on the 2024 return.
Listed in Part VII
-
Holly Morsbach Sweeney
President
- Total calculated
- $0
- Hours/week
- 0
-
Steven Jacobs
Treasurer
- Total calculated
- $0
- Hours/week
- 0
-
Diane Bythell
Secretary
- Total calculated
- $0
- Hours/week
- 0
-
Sally Kelsey
Director
- Total calculated
- $0
- Hours/week
- 0
-
Griffin Jacobson
Director
- Total calculated
- $0
- Hours/week
- 0
-
K Meisel
Director
- Total calculated
- $0
- Hours/week
- 0
-
Angie Evers
Director
- Total calculated
- $0
- Hours/week
- 0
-
Marie Taylor
Executive Dir.
- Total calculated
- $0
- Hours/week
- 0
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.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 25 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202503299349300205
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