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← BOARD OF CHILD CARE OF THE UNITED METHODIST CHURCH INCORPORATED

Form 990 for tax year 2024

Filed by BOARD OF CHILD CARE OF THE UNITED METHODIST CHURCH INCORPORATED.

Totals

Total revenue
$79,274,016
Total expenses
$84,681,702
Contributions and grants received
$33,760,427
Grants paid
$25,178,922
Program service revenue
$38,479,029
Investment income
$6,835,241
Other revenue
$199,319
Total assets, end of year
$109,926,203
Total liabilities, end of year
$11,611,674
Net assets or fund balances, end of year
$98,314,529
Program services expenses (Part IX)
$76,035,447
Management and general expenses
$8,248,450
Fundraising expenses
$397,805
Program service expenses (Part III)
$76,035,447

Program services were 89.8% 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.

  • 1c · Fundraising events

    $42,150

  • 1e · Government grants (contributions)

    $32,406,558

  • 1f · All other contributions, gifts and grants

    $1,311,719

  • 1g · Noncash contributions included above

    $5,616

  • 2a · Program service revenue: PURCHASE OF CARE

    total $38,479,029 · related or exempt $38,479,029

  • 3 · Investment income

    total $1,692,835 · excluded $1,692,835

  • 6a · Gross rents

    real property $48,794

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $48,794

  • 6d · Net rental income or loss

    total $48,794 · excluded $48,794

  • 7a · Gross sales of assets other than inventory

    securities $11,485,000 · other assets $48,380

  • 7b · Less cost or other basis and sales expenses

    securities $6,314,712 · other assets $76,262

  • 7c · Gain or loss

    securities $5,170,288 · other assets -$27,882

  • 7d · Net gain or loss

    total $5,142,406 · excluded $5,142,406

  • 8a · Fundraising events: gross income

    $9,630

  • 8a · Fundraising events: contributions included on line 1c

    $42,150

  • 8b · Fundraising events: direct expenses

    $21,558

  • 8c · Net income from fundraising events

    total -$11,928 · excluded -$11,928

  • 11a · Other revenue: OTHER INCOME

    total $147,884 · excluded $147,884

  • 11b · Other revenue: DC ELC LATE FEES

    total $14,569 · excluded $14,569

  • 11e · Other revenue, total

    $162,453

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $24,690,892 · program services $24,690,892

  • 2 · Grants to domestic individuals

    total $488,030 · program services $488,030

  • 5 · Compensation of officers, directors and key employees

    total $708,082 · program services $619,143 · management and general $85,529 · fundraising $3,410

  • 7 · Other salaries and wages

    total $34,927,542 · program services $30,540,440 · management and general $4,218,921 · fundraising $168,181

  • 8 · Pension plan contributions

    total $582,639 · program services $509,457 · management and general $70,377 · fundraising $2,805

  • 9 · Other employee benefits

    total $4,089,435 · program services $3,575,778 · management and general $493,966 · fundraising $19,691

  • 10 · Payroll taxes

    total $4,015,540 · program services $3,511,165 · management and general $485,040 · fundraising $19,335

  • 11b · Fees: legal

    total $217,045 · program services $150,231 · management and general $63,191 · fundraising $3,623

  • 11c · Fees: accounting

    total $83,311 · management and general $83,311

  • 11f · Fees: investment management

    total $228,606 · management and general $228,606

  • 11g · Fees: other

    total $2,339,598 · program services $1,677,539 · management and general $622,306 · fundraising $39,753

  • 13 · Office expenses

    total $571,908 · program services $459,313 · management and general $83,221 · fundraising $29,374

  • 14 · Information technology

    total $534,152 · program services $436,675 · management and general $92,163 · fundraising $5,314

  • 16 · Occupancy

    total $5,083,415 · program services $4,567,400 · management and general $502,296 · fundraising $13,719

  • 17 · Travel

    total $537,434 · program services $433,759 · management and general $101,110 · fundraising $2,565

  • 19 · Conferences, conventions and meetings

    total $94,139 · program services $73,429 · management and general $2,017 · fundraising $18,693

  • 20 · Interest

    total $439,841 · program services $335,950 · management and general $100,007 · fundraising $3,884

  • 22 · Depreciation, depletion and amortization

    total $2,668,098 · program services $2,201,130 · management and general $441,521 · fundraising $25,447

  • 24a · Other expenses: SUPPLIES AND FOOD

    total $1,314,984 · program services $1,075,013 · management and general $226,890 · fundraising $13,081

  • 24b · Other expenses: EMPLOYEE MEALS

    total $294,509 · program services $257,517 · management and general $35,574 · fundraising $1,418

  • 24c · Other expenses: DUES & SUBSCRIPTIONS

    total $260,434 · program services $154,816 · management and general $79,635 · fundraising $25,983

  • 24d · Other expenses: STAFF DEVELOPMENT

    total $177,186 · program services $154,931 · management and general $21,402 · fundraising $853

  • 24e · All other expenses

    total $334,882 · program services $122,839 · management and general $211,367 · fundraising $676

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,954,191 · end of year $2,226,467

  • 2 · Savings and temporary cash investments

    beginning of year $6,255,037 · end of year $3,814,520

  • 4 · Accounts receivable

    beginning of year $4,742,922 · end of year $4,661,839

  • 7 · Other notes and loans receivable

    beginning of year $3,747,831

  • 9 · Prepaid expenses and deferred charges

    beginning of year $568,537 · end of year $414,988

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

    $86,073,972

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

    $49,897,430

  • 10c · Land, buildings and equipment, net

    beginning of year $38,506,527 · end of year $36,176,542

  • 11 · Investments: publicly traded securities

    beginning of year $54,667,978 · end of year $54,069,666

  • 13 · Investments: program-related

    end of year $3,166,138

  • 15 · Other assets

    beginning of year $4,478,562 · end of year $5,396,043

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,541,967 · end of year $4,488,933

  • 23 · Secured mortgages and notes payable

    beginning of year $6,959,579 · end of year $6,959,621

  • 25 · Other liabilities

    beginning of year $112,763 · end of year $163,120

  • 27 · Net assets without donor restrictions

    beginning of year $96,430,670 · end of year $92,722,957

  • 28 · Net assets with donor restrictions

    beginning of year $4,876,606 · end of year $5,591,572

Mission and programs · 2024

Mission

THE BOARD OF CHILD CARE'S PURPOSE IS TO ENRICH COMMUNITIES, ONE FAMILY AT A TIME, ITS PROGRAM SPAN THE MID-ATLANTIC.

Activities or mission (Part I)

THE BOARD OF CHILD CARE OF THE UNITED METHODIST CHURCH, INC. (DBA EVERSTAND) WAS FORMED IN 1944 TO AID, PROTECT, AND CARE FOR THE NEEDS AND WELFARE OF ORPHANED, NEGLECTED, AND DEPENDENT CHILDREN. TODAY, ASSISTANCE CONTINUES IN MANY COMMUNITIES AS EVERSTAND SEEKS TO FULFILL ITS PURPOSE OF "ENRICHING COMMUNITIES, ONE FAMILY AT A TIME." EVERSTAND FOCUSES ON SUPPORTING INDIVIDUALS AND FAMILIES BY OFFERING MENTORSHIP, EDUCATIONAL PROGRAMS, AND COMMUNITY SERVICES. OUR WORK EMPOWERS YOUTH, STRENGTHENS FAMILIES, AND HELPS COMMUNITIES OVERCOME CHALLENGES SUCH AS MENTAL HEALTH ISSUES, HOUSING INSTABILITY, AND ACADEMIC BARRIERS. THROUGH TAILORED PROGRAMS, WE EQUIP YOUTH WITH THE SKILLS AND RESOURCES NEEDED TO ACHIEVE LONG-TERM STABILITY AND SUCCESS.

  • EDUCATIONAL SERVICES - ALTERNATIVE LEARNING PROGRAM (MARTINSBURG, WV) REDUCES RECIDIVISM RATES BY PROVIDING FULLDAY EDUCATIONAL AND THERAPEUTIC SERVICES FOR MIDDLE AND HIGH SCHOOL STUDENTS (MALES AND FEMALES). EARLY LEARNING PROGRAM (WASHINGTON, DC) - LOCATED IN SE WASHINGTON, D.C., THE PROGRAM PROVIDES QUALITY CHILDCARE FOCUSED ON THE SOCIAL EMOTIONAL AND COGNITIVE DEVELOPMENT OF YOUNG CHILDREN AGES 6 WEEKS TO 5 YEARS. THIS PROGRAM SERVES A DIVERSE POPULATION FROM DIFFERENT SOCIOECONOMIC BACKGROUNDS. STRAWBRIDGE SCHOOL (BALTIMORE, MD) - A NON-PUBLIC SPECIAL AND REGULAR EDUCATION SCHOOL SERVING PRE-SCHOOL THROUGH AGE 21 IN A THERAPEUTIC ENVIRONMENT. THE SCHOOL SPECIALIZES IN SERVING YOUTH WHOSE NEEDS REQUIRE A SMALLER CLASSROOM ENVIRONMENT AND DEEPER ENGAGEMENT BY THE EDUCATIONAL TEAM. THE SCHOOL COMMONLY SEES STUDENTS DIAGNOSED WITH AUTISM, AS WELL OTHER LEARNING, HEALTH, EMOTIONAL, AND BEHAVIORAL DISABILITIES. MENTAL HEALTH - LICENSED CLINICAL THERAPISTS AND CHILD PSYCHIATRISTS PROVIDE MENTAL HEALTH SERVICES THROUGHOUT EVERSTAND'S PROGRAM CONTINUUM (E.G. STRAWBRIDGE SCHOOL HAS CLINICIANS, MD RESIDENTIAL PROGRAMS HAVE CLINICIANS). OUTPATIENT MENTAL HEALTH CLINIC (PASADENA, MD) - INDIVIDUAL AND GROUP SESSIONS PROVIDED FOR YOUTH AGES 3 TO 18 AND THEIR FAMILIES. FOCUSED ON SERVING FAMILIES ON MEDICAID. RESIDENTIAL SERVICES CAMPUSES & PROVIDE ENGAGING EXPERIENCES FOR YOUTH WITHIN A SAFE, STRUCTURED SETTING. A MULTI-DISCIPLINARY TEAM COMPRISED OF MEDICAL, CLINICAL, RECREATIONAL, SPIRITUAL, AND PROGRAM STAFF DESIGN AND IMPLEMENT A COMPREHENSIVE, CUSTOMIZED TREATMENT PLAN FOR EACH CHILD IN CARE. LOCATIONS IN BALTIMORE, MD, DENTON, MD, AND MECHANICSBURG, PA. COMMUNITY GROUP HOMES KEEP RESIDENTS INTEGRATED INTO THE COMMUNITY AND ALLOW THEM TO ATTEND PUBLIC SCHOOL WHILE ALSO ACQUIRING INDEPENDENT LIVING AND JOB TRAINING SKILLS. THERE ARE FOUR HOMES IN MARYLAND AND TWO IN MECHANICSBURG, PENNSYLVANIA. COMMUNITY BASED SERVICES WRAP AROUND PROGRAM (MARTINSBURG, WV) PROVIDES A COMPREHENSIVE, HOLISTIC, YOUTH AND FAMILY DRIVEN WAY OF RESPONDING WHEN CHILDREN OR YOUTH EXPERIENCE SERIOUS MENTAL HEALTH OR BEHAVIORAL CHALLENGES. GROWTH AND EXPANSION - ON JANUARY 1, 2019, EVERSTAND OFFICIALLY MERGED WITH THE UNITED METHODIST HOME FOR CHILDREN (UMHC), LOCATED IN MECHANICSBURG, PENNSYLVANIA. UMHC AND BCC SHARE HISTORY ROOTED IN FAITH AND DRIVEN BY A PASSION FOR SERVING CHILDREN AND FAMILIES. COMBINING THE TWO ORGANIZATIONS TOGETHER ENABLES US TO GROW AND EXPAND OUR MISSION THROUGHOUT THE MID-ATLANTIC, & LEARN BEST PRACTICES FROM ONE ANOTHER, AND ULTIMATELY IMPACT MORE LIVES.

    Expenses $76,035,447 · Grants $25,178,922 · Revenue $38,479,029

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

Listed in Part VII

  • JOSHUA SAVADOVE

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • GABRIELA ROMO

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL LATIMER

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • SUE EVERHART

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • ROBERTO N ALLEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KAREN WINEGARDNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CHARLES ZOLL III

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DEREK SIMMONS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • SHEILA MCDONALD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • RENEA LINTON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DAVID E SMITH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JAN TENPAS III

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • LATRELLE EASTERLING

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • REV ANN LAPRADE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • AYANNA TILGHMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CYNTHIA MOORE-KOIKOI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • SANDRA STEINER BALL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BARTON MCCANN

    BOARD MEMBER (UNTIL 06/25)

    Total calculated
    $0
    Hours/week
    2

  • ZIYAN DING

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JANICE MOZEE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MARCIEL ROJAS ROSARIO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ATUL SHARMA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KERWIN STETLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • FELIPE GARCIA LANDA

    BOARD MEMBER (FROM 01/25)

    Total calculated
    $0
    Hours/week
    2

  • LAURIE ANNE SPAGNOLA

    PRESIDENT & CEO

    Total calculated
    $456,011
    From this org
    $440,737
    From related orgs
    $0
    Other
    $15,274
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $440,737
    Bonus
    $0
    Other
    $0
    Deferred
    $10,350
    Nontaxable benefits
    $4,924
    Filer's total
    $456,011

  • MARTIN LESPADA

    CFO

    Total calculated
    $210,514
    From this org
    $210,514
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $210,514
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $210,514

  • TYRONE FILLYAW

    MEDICAL DIR.(UNTIL 03/25)

    Total calculated
    $242,396
    From this org
    $242,396
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $242,396
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $242,396

  • NICOLE SMITH

    EXEC.DIRECTOR OF MD & DC

    Total calculated
    $202,324
    From this org
    $191,073
    From related orgs
    $0
    Other
    $11,251
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $191,073
    Bonus
    $0
    Other
    $0
    Deferred
    $6,062
    Nontaxable benefits
    $5,189
    Filer's total
    $202,324

  • KELLY BERGER

    EXEC. DIRECTOR OF CAMINOS

    Total calculated
    $185,978
    From this org
    $178,971
    From related orgs
    $0
    Other
    $7,007
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $174,893
    Bonus
    $0
    Other
    $4,078
    Deferred
    $5,220
    Nontaxable benefits
    $1,787
    Filer's total
    $185,978

  • MICHELLE JONES

    CHIEF HR OFF. (UNTIL 04/25)

    Total calculated
    $177,484
    From this org
    $170,871
    From related orgs
    $0
    Other
    $6,613
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $170,871
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $6,613
    Filer's total
    $177,484

  • KRISTIAN SEKSE

    COO (UNTIL 04/25)

    Total calculated
    $173,514
    From this org
    $168,519
    From related orgs
    $0
    Other
    $4,995
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $168,519
    Bonus
    $0
    Other
    $0
    Deferred
    $4,995
    Nontaxable benefits
    $0
    Filer's total
    $173,514

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

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2024
Filed
14 May 2026
IRS schema version
2024v5.5
Source object
202611349349305941

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