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RACCOON RIVER PRESCHOOL INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
RACCOON RIVER PRESCHOOL INC (EIN 47-3886400)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-08
IRS object ID
202641599349200709
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-08T08:46:58-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN395132753PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Negley Tax & Consulting LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1224 Iowa 92 Ste BAddressLine1Txt
CityWintersetCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50273ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN473886400EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RACCOON RIVER PRESCHOOL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRACCBusinessNameControlTxt
Phone5154443492PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line128059 FAIRGROUND RDAddressLine1Txt
CityADELCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50003ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBETSI AUSDEMOREPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-06-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDavid L Negley CPAPreparerPersonNm
PTINP01864519PTIN
Phone5159879598PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting OtherMODIFIED CASHMethodOfAccountingOtherDesc
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addressraccoonriverpreschool.comWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$159,850GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$36,265ContributionsGiftsGrantsEtcAmt
Program Service Revenue$110,370ProgramServiceRevenueAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$13,215FundraisingGrossIncomeAmt
Special Events Direct Expenses$5,343SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$7,872SpecialEventsNetIncomeLossAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$154,507TotalRevenueAmt
Salaries Other Comp Empl Bnft$132,863SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$2,665FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$16,761OccupancyRentUtltsAndMaintAmt
Other Expenses Total$26,979OtherExpensesTotalAmt
Total Expenses$179,268TotalExpensesAmt
Excess Or Deficit For Year-$24,761ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$81,755NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$56,994NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$80,681BOYAmt
EOY$59,570EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$3,398BOYAmt
EOY$2,483EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$84,079BOYAmt
EOY$62,053EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,324BOYAmt
EOY$5,059EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$81,755BOYAmt
EOY$56,994EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeTO PROVIDE HIGH QUALITY FAITH-BASED PRESCHOOL PROGRAM MEETNG EACH CHILD'S NEEDS.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomPRESCHOOL PROGRAMMINGDescriptionProgramSrvcAccomTxt
Program Service Expenses$179,268ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$179,268TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
BETSI AUSDEMORE
President40.00$53,839
AMANDA KINNEY
Vice President23.50$41,246
MEGAN KNIPPER
Secretary8.50$12,774
MATT TANGEN
Treasurer0.25$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBETSI AUSDEMOREPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line128059 FAIRGROUND RDAddressLine1Txt
CityADELCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50003ZIPCd
FieldValueIRS element (for citing)
Phone5154443492PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingYes (true)SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc
Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (17 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $1248
Other Expenses.1002Office Expenses $1059
Other Expenses.1003Information Technology $829
Other Expenses.1009Depreciation $915
Other Expenses.1012Insurance $5103
Other Expenses.1EDUCATIONAL SUPPLIES $8947
Other Expenses.2BANK & TRANSACTION FEES $2075
Other Expenses.3CONTRACT LABOR $1958
Other Expenses.4GRANT FULFILLMENT $1805
Other Expenses.5CLASS EVENTS $1166
Other Expenses.6CHILDCARE MEALS/SNACKS $998
Other Expenses.7CONTINUING EDUCATION $520
Other Expenses.8APPAREL $161
Other Expenses.9LICENSES $123
Other Expenses.10MEMBERSHIPS $72
Other Assets.1002Furniture and Fixtures - Beginning $3398 Furniture and Fixtures - Ending $2483
Total Liabilities.1PAYROLL TAX LIABILITIES - Beginning $2324 PAYROLL TAX LIABILITIES - Ending $5059

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