Education (B22Z) IRS Verified DX Registered 990 on File

CHILD DEVELOPMENT INC

EIN: 23-2212539 · MINERSVILLE, PA 17954-0000 · United States · FY 2025 Data

4 out of 5 78 / 100 Based on 2+ years of filings

Financial strength (30%) 90/100

Reliability (20%) 70/100

Effectiveness (25%) 97/100

Impact (25%) 50/100

Financial data: FY 2025 · Scored 10/18/2026

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CharityAI™ Score

Not yet evaluated

Mission Statement

We work with families and the community to provide high quality, comprehensive early childhood education with an emphasis on family involvement and supportive services that prepares each child for success in school and a lifetime of learning

Financial Overview — FY 2025

$9.7M

Total Revenue

$9.4M

Total Expenses

$3.3M

Net Assets

161

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 79.3%

Fundraising Efficiency 0.0%

Operating Reserve 4.26x

Liability-to-Asset 29.2%

Revenue Diversification 97.9%

Executive Compensation $266K

Compared with Peers

FY 2025

Compared with 5,743 similar organizations (United States, Education, $1M–$10M in expenses), FY 2025.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	79.3%	84.3%	P10P90	Below median
Admin expense ratio Management and general / total expenses · lower is better	20.7%	12.8%	P10P90	Bottom quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	0.0%	0.0%	P10P90	Top quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	0.0%	64.2%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	4.3 mo	9.0 mo	P10P90	Below median
Liabilities to assets Total liabilities / total assets · lower is better	29.2%	21.0%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	97.9%	89.6%	P10P90	Bottom quarter
Surplus margin Surplus as a share of revenue	3.4%	3.0%	P10P90

Impact

1 program

Outcome / Program	People Served	Cost / Service	# Completed	Duration
Prepare children for success in school and a lifetime of learning	545	$13,410.00	—	Per Year

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2025	$9.7M	$9.4M	$3.3M	79.3%	161
2023	$9.7M	$9.6M	$2.5M	91.0%	165
2022	$9.1M	$9.1M	$2.5M	92.0%	165
2021	$9.1M	$9.0M	N/A	—	164

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Organization Details

EIN: 23-2212539
State: PA
City: MINERSVILLE
ZIP: 17954-0000
Classification: B22Z
Category: Education
Rating: 4★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 1965
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
An organization that is not in good standing with its registry (for example a revoked tax exemption) is shown as Not rated.
"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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