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Nonprofit · EIN 54-0901652

PARENT CHILD DEVELOPMENT CORPORATION

Tax-exempt · WEST POINT, VA 23181

Financials

$3.6M$3.8M2022$3.5M$3.5M2023$2.5M$2.7M2024
Revenue Expenses · by fiscal year end
Financials of PARENT CHILD DEVELOPMENT CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$2,511,057$2,700,322-$189,265$1,040,978$474,988$565,990
August 31, 2024990$3,492,573$3,525,758-$33,185$1,255,669$500,414$755,255
August 31, 2023990$3,588,252$3,811,007-$222,755$1,316,078$527,638$788,440
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$2,235,693
of which government grants
$2,221,972
Program service revenue
$270,777
Investment income
$4,629
Net income from fundraising events
-$42
Other revenue
-$42

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$114,265
Other salaries and wages
$1,550,391
Salaries, compensation and benefits (total)
$1,915,482
Professional fundraising fees
$0
Occupancy
$55,948
Travel
$10,464
Depreciation
$78,440
Program services (functional)
$2,335,476
Management and general (functional)
$364,846

Balance sheet and other

Total assets, start of year
$1,255,669
Total assets, end of year
$1,040,978
Total liabilities, end of year
$474,988
Net assets, end of year
$565,990
Land, buildings and equipment
$658,581
Net assets without donor restrictions
$556,990
Net assets with donor restrictions
$9,000
Gross receipts
$2,514,588
Employees
68
Volunteers
118
Year formed
1971
State of legal domicile
VA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended August 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
ROSALIN BALLEXECUTIVE DIRECTOR
Officer
40$95,793$15,798
SANDRA WILLISDIRECTOR
Trustee or director
0.66$0$0
LYNETTE WADDEYDIRECTOR
Trustee or director
0.25$0$0
JOYCE WASHINGTONCHAIRPERSON
Trustee or director, Officer
1.5$0$0
TERRY HALLVICE CHAIR
Trustee or director, Officer
0.45$0$0
DEBORAH BALLTREASURER
Trustee or director, Officer
0.5$0$0
CATHY BRAYSECRETARY
Trustee or director, Officer
1.25$0$0
E ANN BYRNEDIRECTOR
Trustee or director
0.46$0$0
990 for the year ended August 31, 2024: 8 people
NameTitleHours / weekCompensation
ROSALIN BALLEXECUTIVE DIRECTOR
Officer
40$81,214
SANDRA WILLISDIRECTOR
Trustee or director
0.75$0
LYNETTE WADDEYDIRECTOR
Trustee or director
0.25$0
MARY NEALY - ENDED 05302024DIRECTOR
Trustee or director
2.75$0
JOY WASHINGTONCHAIRPERSON
Trustee or director, Officer
2$0
TERRY HALLVICE CHAIR
Trustee or director, Officer
0.75$0
DEBORAH BALLTREASURER
Trustee or director, Officer
0.25$0
CATHY BRAYSECRETARY
Trustee or director, Officer
1.5$0
990 for the year ended August 31, 2023: 10 people
NameTitleHours / weekCompensation
NICOLE AGEEE - 33122 - 5523INTERIM EXECUTIVE DIRECTOR
Officer
40$58,500
VERLANE MACK - ENDED 33122EXECUTIVE DIRECTOR
Officer
40$11,696
LYNETTE WADDEYDIRECTOR
Trustee or director
0.75$0
JOY WASHINGTONDIRECTOR
Trustee or director
1$0
TERRY HALLDIRECTOR
Trustee or director
1$0
MARY NEALYDIRECTOR
Trustee or director
3$0
SANDRA WILLISCHAIRPERSON
Trustee or director, Officer
3$0
DEBORAH BALLTREASURER
Trustee or director, Officer
1$0
CATHY BRAYSECRETARY
Trustee or director, Officer
2$0
ROSALIN BALL BEGINNING 5123EXECUTIVE DIRECTOR
Officer
40$0

Address and contacts

Address (IRS master file)
602 MAIN ST, WEST POINT, VA 23181-0000
Principal officer (990 for 2024)
ROSALIN BALL, PO BOX 799, WEST POINT, VA 23181
Signed the 990
ROSALIN BALL, EXECUTIVE DIRECTOR
Phone
(804) 843-2289
Return prepared by
KEITER STEPHENS HURST GARY & SHREAVES

Mission

TO EMPOWER FAMILIES TO IMPROVE THE QUALITY OF THEIR LIVES THROUGH EDUCATION AND SELF-HELP PROGRAMS, FAMILY-SUPPORT SERVICES, AND ADVOCACY ACTIVITIES IN PARTNERSHIP WITH THE COMMUNITY.

990 for the year ended August 31, 2025

Program accomplishments

  • HEAD STARTPCDC USED ITS MOST RECENT SELF-ASSESSMENT AND COMMUNITY ASSESSMENT TO ENHANCE ITS APPROACH TO DESIGNING PROGRAM SERVICES PROVIDED TO FAMILIES IN THEIR SERVICE AREA.ACCESS TO AFFORDABLE CHILD CARE, MEDICAL AND DENTAL SERVICES IN THE SERVICE AREA IS EXTREMELY LIMITED. ENROLLED CHILDREN AND FAMILIES RECEIVE TRAINING THAT WILL PROVIDE THEM WITH THE SKILLS NECESSARY TO IMPROVE THEIR QUALITY OF LIFE.COMPREHENSIVE SERVICES ARE PROVIDED TO PRESCHOOL CHILDREN WHO NEED CARE AND SUPPORT THROUGH THE EARLIEST STAGES OF THEIR DEVELOPMENT. PCDC DEVELOPS PROGRAMS TO HELP THESE CHILDREN, AND THEIR FAMILIES, REACH THEIR FULL POTENTIAL - PHYSICALLY, SOCIALLY, EMOTIONALLY AND INTELLECTUALLY. TRAUMA-INFORMED CARE IS A HIGH PRIORITY. EACH YEAR, CHALLENGING BEHAVIOR IN THE CLASSROOM INCREASES. PCDC CONTINUES TO PROVIDE A DEEPER AWARENESS OF THE CAUSES AND TYPES OF TRAUMA FAMILIES HAVE EXPERIENCED. OUR TEACHERS AND STAFF HAVE A GREATER UNDERSTANDING OF TRAUMA'S EFFECTS ON BEHAVIOR. THE BRIDGES HEAD START PROGRAM PROVIDES TRAUMA-INFORMED CARE AND TRAUMA-SMART ENVIRONMENTS. ADDITIONAL SUPPORTS ARE PROVIDED IN THE CLASSROOMS TO HELP MANAGE AND AMELIORATE EXISTING CHALLENGING BEHAVIORS.PCDC IS ALSO TAKING THE LEAD WITH THEIR STEAM EFFORTS - SCIENCE, TECHNOLOGY, ENGINEERING, ARTS AND MATH. IN TODAY'S WORLD, CHILDREN HAVE LESS OPPORTUNITY TO THINK DEEPLY AND INNOVATE CREATIVELY. EXPERIENCES WHICH CULTIVATE THESE SKILL SETS ARE LARGELY ABSENT IN EARLY EDUCATION AT THE AGE WHEN THESE SKILLS ARE MOST CRITICAL. PCDC SEEKS TO PROVIDE THESE EXPERIENCES THROUGH PLAYFUL, OPEN-ENDED EXPERIENCES THAT PROMOTE INTENTIONAL LEARNING, INVESTIGATIVE PERSONALITIES AND PROBLEM SOLVING. THROUGH THESE EXPERIENCES, A FOUNDATION FOR LIFELONG CURIOSITY AND DEVELOPMENT OF THE WHOLE CHILD IS CULTIVATED. PCDC IS CREATIN LIFELONG LEARNERS.
    Expenses $1,848,835
  • SMART STARTTHE SMART STARTPROGRAM IS A STATE LICENSED, FULL-SERVICE CHILD CARE PROGRAM, PROVIDING CARE FOR CHILDREN SIX WEEKS TO TWELVE YEARS OF AGE, LOCATED AT THE PCDC TRI-RIVERS CENTER IN WEST POINT, VA. THE PROGRAM OFFERS DEVELOPMENTAL PRESCHOOL CLASSES, FULL- AND PART-TIME CARE, AND SCHOOL-AGE CARE, MONDAY THROUGH FRIDAY, FROM 6:30 A.M. TO 6:00 P.M. OUR SMART START PROGRAM INCLUDES THE INFANT, TODDLER, PRESCHOOL, AND PRE-KINDERGARTEN CLASSES.THE PROGRAM INTEGRATES COMPREHENSIVE SERVICES AND RESOURCES INTO TRADITIONAL CHILD CARE AND FAMILY SETTINGS. OUR PARTNERS USE LAYERED FUNDING TO PROVIDE COMPREHENSIVE SERVICES AND HIGH-QUALITY EARLY LEARNING ENVIRONMENTS FOR LOW-INCOME WORKING FAMILIES WITH INFANTS AND TODDLERS LONG-TERM OUTCOMES FOR THE PROGRAM INCLUDE:- SUSTAINED, MUTUALLY RESPECTFUL AND COLLABORATIVE PCDC EHS CHILD CARE PARTNERSHIPS- A MORE HIGHLY-EDUCATED AND FULLY-QUALIFIED WORKFORCE PROVIDING HIGH-QUALITY INFANT/TODDLER CARE AND EDUCATION- AN INCREASED SUPPLY OF HIGH-QUALITY EARLY LEARNING ENVIRONMENTS AND INFANT/TODDLER CARE AND EDUCATION PROVIDERS- WELL-ALIGNED EARLY CHILDHOOD POLICIES, REGULATIONS, AND RESOURCES, WITH QUALITY IMPROVEMENT SUPPORT AT NATIONAL, STATE, AND LOCAL LEVELS- IMPROVED FAMILY AND CHILD WELL-BEING AND PROGRESS TOWARD SCHOOL READINESSCOMPREHENSIVE SERVICES ARE PROVIDED TO INFANTS AND TODDLERS NEEDING CARE AND SUPPORT THROUGH THE EARLIEST STAGES OF THEIR DEVELOPMENT. PCDC DEVELOPS PROGRAMS TO HELP THESE CHILDREN, AND THEIR FAMILIES, REACH THEIR FULL POTENTIAL - PHYSICALLY, SOCIALLY, EMOTIONALLY AND INTELLECTUALLY. TRAUMA-INFORMED CARE IS A HIGH PRIORITY. EACH YEAR, CHALLENGING BEHAVIORS IN THE CLASSROOMS INCREASE. PCDC CONTINUES TO PROVIDE A DEEPER AWARENESS OF THE CAUSES AND TYPES OF TRAUMA THEIR FAMILIES HAVE EXPERIENCED. OUR TEACHERS AND STAFF HAVE A GREATER UNDERSTANDING OF TRAUMA'S EFFECTS ON BEHAVIOR. OUR MENTAL HEALTH REFERRALS HAVE INCREASED SIGNIFICANTLY. EVERY CLASSROOM HAD CHILDREN WITH CHALLENGING BEHAVIORS, PARTIALLY DUE TO OUTSIDE INFLUENCES. THIS INCLUDES DISENGAGED PARENTS WHO ARE NOT PARENTING AND SOME OF THE CHILDREN'S BASIC NEEDS ARE NOT BEING MET, RESULTING IN INCREASED BEHAVIORAL ISSUES.OUR EDUCATIONAL PHILOSOPHYOUR PROGRAM PROMOTES THE DEVELOPMENT OF THE "WHOLE" CHILD USING A PROGRESSIVE EDUCATIONAL APPROACH. CHILDREN'S PHYSICAL, SOCIAL, PSYCHOLOGICAL, AND INTELLECTUAL GROWTH ARE ENCOURAGED, AND AN EFFORT IS MADE TO ACHIEVE A BALANCE OF GROWTH IN THESE FOUR AREAS. OUR DEVELOPMENTAL PROGRAM ALSO RECOGNIZES THAT CHILDREN DEVELOP ACCORDING TO THEIR OWN UNIQUE TIMETABLES, SO THEY ARE ENCOURAGED TO PROCEED AT THEIR OWN RATE. FORCED "ACCELERATION" OF DEVELOPMENT IS NOT PROMOTED, YET CHILDREN ARE ENCOURAGED TO MOVE TO HIGHER CONCEPTUAL AND SKILL LEVELS WHEN READY TO DO SO. DEVELOPMENTAL EDUCATION IS ACTIVITY-BASED; LITTLE "PASSIVE" LEARNING TAKES PLACE. CHILDREN LEARN BY DOING, AND THEY ARE ENCOURAGED TO INTERACT WITH THEIR ENVIRONMENT. A DEVELOPMENTAL PROGRAM PROVIDES A RESPONSIVE, STIMULATING ENVIRONMENT THAT INCLUDES A VARIETY OF CONCRETE LEARNING MATERIALS AND TOYS, A WIDE RANGE OF DAILY ACTIVITIES, AND WARM, RESPONSIVE ADULTS WHO GUIDE CHILDREN THROUGH APPROPRIATE LEARNING EXPERIENCES. PLAY IS AN IMPORTANT ELEMENT OF A DEVELOPMENTAL PROGRAM, AS IT IS RECOGNIZED AS A WAY THAT CHILDREN ACT UPON THEIR ENVIRONMENT, BECOMING MORE EFFECTIVE IN THEIR ACTIONS, AND RECEIVING PERSONAL SATISFACTION. OUR DEVELOPMENTAL PROGRAM ALSO ENCOURAGES CHILDREN TO INTERACT WITH ADULTS AND PEERS. SILENCE IS NOT GOLDEN! THROUGH INTERACTION WITH OTHERS, CHILDREN EXPRESS THEIR THOUGHTS AND PERCEPTIONS, BUILD LANGUAGE AND SOCIAL SKILLS, AND EXPERIENCE THE SATISFACTION, WHICH IS DERIVED FROM WORKING COOPERATIVELY WITH OTHERS. FINALLY, AS THEY PARTICIPATE IN A DEVELOPMENTAL PROGRAM, CHILDREN ARE SUPPORTED IN THEIR EFFORTS TO MAKE DECISIONS, TO THINK CREATIVELY, AND TO SOLVE PROBLEMS. THEY ARE ENCOURAGED TO BECOME CONFIDENT, COMPETENT INDIVIDUALS FOR WHOM LEARNING IS AN EXCITING, LIFELONG PROCESS.
    Expenses $289,834
  • U.S. DEPARTMENT OF AGRICULTURE (USDA) CHILD AND ADULT CARE FOOD PROGRAM (CACFP)USDA'S FOOD AND NUTRITION SERVICE (FNS) WORKS TO REDUCE FOOD INSECURITY AND PROMOTE NUTRITIOUS DIETS AMONG THE AMERICAN PEOPLE. THE AGENCY ADMINISTERS PROGRAMS THAT LEVERAGE AMERICAN'S AGRICULTURAL ABUNDANCE TO ENSURE CHILDREN AND LOW-INCOME INDIVIDUALS AND FAMILIES HAVE NUTRITIOUS FOOD TO EAT. FNS ALSO CO-DEVELOPS THE DIETARY GUIDELINES FOR AMERICANS, WHICH PROVIDE SCIENCE-BASED NUTRITION RECOMMENDATIONS AND SERVE AS THE CORNERSTONE OF FEDERAL NUTRITION POLICY.YOUNG CHILDREN NEED QUALITY NUTRITION FOR HEALTHY DEVELOPMENT. PCDC PARTICIPATES IN THE CACFP FOOD PROGRAM TO ENSURE CHILDREN HAVE ACCESS TO NUTRITIOUS MEALS AND SNACKS. THE CHILD AND ADULT CARE FOOD PROGRAM (CACFP) IS A FEDERAL PROGRAM THAT PROVIDES REIMBURSEMENTS FOR NUTRITIOUS MEALS AND SNACKS TO ELIGIBLE CHILDREN WHO ARE ENROLLED FOR CARE AT OUR CHILD CARE CENTERS. CACFP ALSO PROVIDES REIMBURSEMENTS FOR MEALS SERVED TO CHILDREN AND YOUTH PARTICIPATING IN AFTERSCHOOL CARE PROGRAMS, RESIDING IN EMERGENCY SHELTERS, AND ENROLLED IN DAYCARE FACILITIES. CACFP CONTRIBUTES TO THE WELLNESS, HEALTHY GROWTH, AND DEVELOPMENT OF YOUNG CHILDREN. THEY OFFER MEAL-PLANNING GUIDANCE AND TRAINING TO HELP PCDC PROVIDE AND SERVE NUTRITIOUS MEALS AND SNACKS.CACFP BENEFITS EVERYONE, HELPING PROVIDERS TO STRETCH THEIR BUDGETS, IMPROVE QUALITY OF CARE, AND SERVE KIDS HEALTHY FOODS, ALL AT NO ADDED COST TO FAMILIES. PCDC WILL PARTNER WITH LOCAL FARMERS TO IMPLEMENT A "FARM-TO-TABLE" FOOD PROGRAM TO ENSURE HEALTHY HABITS TAKE ROOT IN EARLY CHILDHOOD.
    Expenses $196,807
  • U.S. DEPARTMENT OF AGRICULTURE (USDA) CHILD AND ADULT CARE FOOD PROGRAM (CACFP)USDA'S FOOD AND NUTRITION SERVICE (FNS) WORKS TO REDUCE FOOD INSECURITY AND PROMOTE NUTRITIOUS DIETS AMONG THE AMERICAN PEOPLE. THE AGENCY ADMINISTERS PROGRAMS THAT LEVERAGE AMERICAN'S AGRICULTURAL ABUNDANCE TO ENSURE CHILDREN AND LOW-INCOME INDIVIDUALS AND FAMILIES HAVE NUTRITIOUS FOOD TO EAT. FNS ALSO CO-DEVELOPS THE DIETARY GUIDELINES FOR AMERICANS, WHICH PROVIDE SCIENCE-BASED NUTRITION RECOMMENDATIONS AND SERVE AS THE CORNERSTONE OF FEDERAL NUTRITION POLICY.YOUNG CHILDREN NEED QUALITY NUTRITION FOR HEALTHY DEVELOPMENT. PCDC PARTICIPATES IN THE CACFP FOOD PROGRAM TO ENSURE CHILDREN HAVE ACCESS TO NUTRITIOUS MEALS AND SNACKS. THE CHILD AND ADULT CARE FOOD PROGRAM (CACFP) IS A FEDERAL PROGRAM THAT PROVIDES REIMBURSEMENTS FOR NUTRITIOUS MEALS AND SNACKS TO ELIGIBLE CHILDREN WHO ARE ENROLLED FOR CARE AT OUR CHILD CARE CENTERS. CACFP ALSO PROVIDES REIMBURSEMENTS FOR MEALS SERVED TO CHILDREN AND YOUTH PARTICIPATING IN AFTERSCHOOL CARE PROGRAMS, RESIDING IN EMERGENCY SHELTERS, AND ENROLLED IN DAYCARE FACILITIES. CACFP CONTRIBUTES TO THE WELLNESS, HEALTHY GROWTH, AND DEVELOPMENT OF YOUNG CHILDREN. THEY OFFER MEAL-PLANNING GUIDANCE AND TRAINING TO HELP PCDC PROVIDE AND SERVE NUTRITIOUS MEALS AND SNACKS.CACFP BENEFITS EVERYONE, HELPING PROVIDERS TO STRETCH THEIR BUDGETS, IMPROVE QUALITY OF CARE, AND SERVE KIDS HEALTHY FOODS, ALL AT NO ADDED COST TO FAMILIES. PCDC WILL PARTNER WITH LOCAL FARMERS TO IMPLEMENT A "FARM-TO-TABLE" FOOD PROGRAM TO ENSURE HEALTHY HABITS TAKE ROOT IN EARLY CHILDHOOD.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
54-0901652
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1972
Accounting year ends
August
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B22Z)
Assets (IRS master file)
$1,040,978
Income (IRS master file)
$2,514,588

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$2,511,057$2,700,322$1,040,978XML
990August 2024$3,492,573$3,525,758$1,255,669XML
990August 2023$3,588,252$3,811,007$1,316,078XML
990August 2022$3,372,294$3,268,207$1,580,290IRS
990August 2021–––IRS
990August 2020–––IRS
990August 2019–––IRS
990August 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 54-0901652).

Questions about PARENT CHILD DEVELOPMENT CORPORATION

What is the EIN of PARENT CHILD DEVELOPMENT CORPORATION?
The employer identification number (EIN) of PARENT CHILD DEVELOPMENT CORPORATION is 54-0901652.
Is PARENT CHILD DEVELOPMENT CORPORATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
Are donations to PARENT CHILD DEVELOPMENT CORPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does PARENT CHILD DEVELOPMENT CORPORATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of PARENT CHILD DEVELOPMENT CORPORATION due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PARENT CHILD DEVELOPMENT CORPORATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of PARENT CHILD DEVELOPMENT CORPORATION?
The 990 for the year ended August 31, 2025 names ROSALIN BALL.
Who are the officers and directors of PARENT CHILD DEVELOPMENT CORPORATION?
The 990 for the year ended August 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $95,793 (ROSALIN BALL, EXECUTIVE DIRECTOR).
How much revenue does PARENT CHILD DEVELOPMENT CORPORATION have?
On its 990 for the year ended August 31, 2025 it reported revenue of $2,511,057, expenses of $2,700,322 and total assets of $1,040,978 at year end.

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