COMPASSION CHILD CARE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COMPASSION CHILD CARE (EIN 45-4077445)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-12
- IRS object ID
- 202413179349305996
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-12T13:57:11-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 N REID PL STE 400 | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 571037034 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454077445 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMPASSION CHILD CARE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMP | BusinessNameControlTxt |
| Phone | 6052743380 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1921 E 8TH ST | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICH MERKOURIS | PersonNm |
| Person Title | CHAIRPERSON | PersonTitleTxt |
| Phone | 6052743380 | PhoneNum |
| Signature | 2024-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAURIE HANSON CPA | PreparerPersonNm |
| PTIN | P00851848 | PTIN |
| Phone | 6053391999 | PhoneNum |
| Preparation | 2024-10-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICH MERKOURIS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1921 E 8TH ST | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,612,721 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COMPASSIONCHILDCARE.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE CHRISTIAN-BASED CHILDCARE TO FAMILIES IN NEED IN THE SIOUX FALLS, SD COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 80 | TotalEmployeeCnt |
| Total Volunteers | 118 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,193,129 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,029,484 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $518,649 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $533,837 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$83,144 | PYOtherRevenueAmt |
| CY Other Revenue | -$391,091 | CYOtherRevenueAmt |
| PY Total Revenue | $2,628,634 | PYTotalRevenueAmt |
| CY Total Revenue | $2,172,230 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $19,100 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,285,789 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,333,386 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $95,935 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $794,825 | PYOtherExpensesAmt |
| CY Other Expenses | $860,665 | CYOtherExpensesAmt |
| PY Total Expenses | $2,099,714 | PYTotalExpensesAmt |
| CY Total Expenses | $2,194,051 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $528,920 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$21,821 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,782,906 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,756,527 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,955 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,397 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,766,951 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,745,130 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WE EXIST TO STRENGTHEN WORKING-POOR FAMILIES SO THEY CAN EXPERIENCE THE FULLNESS OF GOD'S LOVE THROUGH JESUS CHRIST. WITH YOUR HELP WE CAN MAKE A DIFFERENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,654,993 | ExpenseAmt |
| Revenue | $519,483 | RevenueAmt |
| Desc | COMPASSION CHILD CARE WAS FOUNDED TO PROVIDE DAYCARE FOR FAMILIES IN NEED WHERE THEY CAN EXPERIENCE THE COMPASSION OF GOD AND HEAR THE GOOD NEWS OF JESUS CHRIST. THE ORGANIZATION USES EVERY ASPECT OF THE DAYCARE PROGRAM (ART, MUSIC, LANGUAGE, ETC.) TO SHARE THE GOOD NEWS OF JESUS CHRIST. THE ORGANIZATION STRIVES TO TREAT ALL CHILDREN WITH THE DIGNITY, EQUALITY, AND RESPECT THEY DESERVE AS CHILDREN CREATED IN THE IMAGE OF GOD. LOW-INCOME FAMILIES OFTEN STRUGGLE WITH AFFORDABLE CARE AND TRADITIONAL DAYCARE HOURS OF OPERATION. THE ORGANIZATION OFFERS LOWER INCOME WORKING FAMILIES THE MEANS TO ACCESS CERTIFIED, COMPREHENSIVE CHILDCARE AT A PRICE THAT ENABLES THEM TO STABILIZE THEIR OVERALL FINANCIAL LIFE. CONTINUED ON SCHEDULE O.EACH FAMILY PAYS A WEEKLY TUITION AMOUNT THAT IS DETERMINED BY REVIEWING THEIR INCOME AND DEBT. EACH FAMILY MEETS WITH A STAFF MEMBER AND A BOARD MEMBER EACH YEAR TO REVIEW THEIR TUITION AND DETERMINE THE APPROPRIATE AMOUNT TO PAY. DAYCARE IS AVAILABLE MONDAY THROUGH FRIDAY FROM 6:30 A.M. TO 6:30 P.M. AGE-APPROPRIATE EDUCATIONAL PROGRAMS AND SET DEVELOPMENT GOALS ARE OFFERED FOR EACH CHILD. THESE GOALS ARE COMMUNICATED TO PARENTS REGULARLY. ADDITIONALLY, PARENTS WILL BE OFFERED LIFE DEVELOPMENT AND LEARNING OPPORTUNITIES. THE ORGANIZATION WILL PROMOTE AND COMMUNICATE OTHER COMMUNITY PROGRAMS THAT CAN HELP FAMILIES FLOURISH. THE ORGANIZATION SERVED 183 FAMILIES IN 2023. 94 PERCENT OF THE FAMILIES SERVED WERE AT OR BELOW 209 PERCENT OF THE FEDERAL POVERTY LEVEL. 73 PERCENT OF THE FAMILIES SERVED WERE BELOW 185 PERCENT OF THE FEDERAL POVERTY LEVEL. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $336,660 | ExpenseAmt |
| Revenue | $10,237 | RevenueAmt |
| Desc | ONE OF COMPASSION CHILD CARE'S CORE VALUES IS BEING FAMILY FOCUSED. THAT CORE VALUE DRIVES A PROGRAM FOR SINGLE MOTHERS WHERE THE ORGANIZATION OPERATES A HOME. A TOTAL OF 8 MOTHERS AND 14 CHILDREN WERE SERVED IN 2023. THE HOUSE MANAGERS BUILD RELATIONSHIPS WITH THE MOTHERS AND PROVIDE A STABLE INFLUENCE IN THEIR LIVES. EACH MOTHER PAYS $300 A MONTH TO LIVE IN THE HOME AND THEY GET A PORTION OF THAT BACK IF THEY LIVE IN THE HOME FOR ONE YEAR. THE CHILDREN OF THE MOTHERS MUST BE ENROLLED IN THE DAYCARE IN ORDER FOR MOMS TO QUALIFY FOR THIS PROGRAM. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $57,249 | ExpenseAmt |
| Revenue | $4,117 | RevenueAmt |
| Desc | ONE OF COMPASSION CHILD CARE'S CORE VALUES IS FAMILY FOCUSED, AND THEREFORE ALL FAMILIES ARE REQUIRED TO ATTEND A THREE WEEK RESOURCE CLASS. EACH FAMILY ATTENDED THE THREE WEEK RESOURCE CLASSES AND CHOSE CLASSES THAT WERE APPROPRIATE FOR THEM SUCH AS PARENTING, BUDGETING, UNDERSTANDING PRESCHOOL CURRICULUM, HEALTH INSURANCE, OR CAR BUYING. EACH FAMILY COMPLETED OUT OF CLASS ASSIGNMENTS TO HELP THEM PUT INTO PRACTICE THE THINGS TAUGHT. THE CLASSES PROVIDED AN OPPORTUNITY FOR EACH FAMILY TO REVIEW THEIR CURRENT BUDGET, HEALTH INSURANCE COVERAGE, AND CAR NEEDS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,048,902 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 1 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 80 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICH MERKOURIS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6052743380 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1921 E 8TH ST | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RICH MERKOURIS | ||||||
| CHAIRPERSON | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL JOHNSON | ||||||
| VICE CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BARRY TERMAAT | ||||||
| TREASURER | 25.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JILL TERMAAT | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HOLLY JOHNSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BILL TERMAAT | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JAYNE TERMAAT | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BEN DESCHEPPER | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TRACY KIRBY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ROSS REITSMA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CRYSTAL REITSMA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DEIDRA RITTER | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS RITTER | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MANDY DESCHEPPER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JON KIRBY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $562,050 | FundraisingAmt |
| All Other Contributions | $1,467,434 | AllOtherContributionsAmt |
| Total Contributions | $2,029,484 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 624410 | $519,483 | $519,483 |
| HOUSING PROGRAM | 624410 | $10,237 | $10,237 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,117 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,117 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $533,837 | TotalProgramServiceRevenueAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $562,050 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $429,806 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$429,806 | TotalRevenueColumnAmt |
| Exclusion | -$429,806 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $49,400 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $10,685 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,715 | TotalRevenueColumnAmt |
| Exclusion | $38,715 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,172,230 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $533,837 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$391,091 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,139,953 | TotalAmt |
| Program Services | $1,139,953 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,903 | TotalAmt |
| Program Services | $8,903 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,489 | TotalAmt |
| Program Services | $90,489 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,041 | TotalAmt |
| Program Services | $94,041 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,005 | TotalAmt |
| Management And General | $23,005 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,297 | TotalAmt |
| Fundraising | $82,297 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,575 | TotalAmt |
| Program Services | $19,575 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,660 | TotalAmt |
| Program Services | $336,660 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,727 | TotalAmt |
| Program Services | $7,727 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,345 | TotalAmt |
| Program Services | $16,345 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,959 | TotalAmt |
| Program Services | $96,959 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,209 | TotalAmt |
| Management And General | $26,209 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| FOOD | $99,944 | $99,944 |
| SUMMIT HOUSING PROGRAM | $57,249 | $57,249 |
| PROGRAMMING | $24,706 | $24,706 |
| PRESCHOOL PROGRAM | $23,591 | $23,591 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,398 | TotalAmt |
| Program Services | $32,760 | ProgramServicesAmt |
| Fundraising | $13,638 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,194,051 | TotalAmt |
| Program Services | $2,048,902 | ProgramServicesAmt |
| Management And General | $49,214 | ManagementAndGeneralAmt |
| Fundraising | $95,935 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $580,395 | BOYAmt |
| EOY | $646,887 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,520,327 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $410,687 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,202,511 | BOYAmt |
| EOY | $1,109,640 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,782,906 | BOYAmt |
| EOY | $1,756,527 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,955 | BOYAmt |
| EOY | $11,397 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,955 | BOYAmt |
| EOY | $11,397 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,766,951 | BOYAmt |
| EOY | $1,745,130 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,766,951 | BOYAmt |
| EOY | $1,745,130 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,782,906 | BOYAmt |
| EOY | $1,756,527 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$21,821 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,104,504 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,679,747 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,812,132 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,193,129 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,029,484 | CurrentTaxYearAmt |
| Total | $8,818,996 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,104,504 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,679,747 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,812,132 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,193,129 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,029,484 | CurrentTaxYearAmt |
| Total | $8,818,996 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $493,880 | SubstantialContributorsTotAmt |
| Public Support Total170 | $8,325,116 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1 | CurrentTaxYearMinus3YearsAmt |
| Total | $3 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,818,999 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,705,380 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.94400 | PublicSupportCY170Pct |
| Public Support PY170 | 0.92870 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,429,571 | OtherCostOrOtherBasisAmt |
| Depreciation | $325,942 | DepreciationAmt |
| Book Value | $1,103,629 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $86,603 | OtherCostOrOtherBasisAmt |
| Depreciation | $80,592 | DepreciationAmt |
| Book Value | $6,011 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,153 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,153 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,109,640 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $523,050 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $523,050 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $427,360 | OtherDirectExpensesEvent1Amt |
| Event2 | SOAP BOX DERBY | Event2Nm |
| Gross Receipts Event2 | $39,000 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $39,000 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $2,446 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $562,050 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $562,050 | CharitableContributionsTotAmt |
| Oth Direct Expnss Total Events | $429,806 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $429,806 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$429,806 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $49,400 | GrossRevenueOtherGamingAmt |
| Non Cash Prizes Other Gaming | $10,685 | NonCashPrizesOtherGamingAmt |
| Volunteer Labor Other Gaming | Yes (1) | VolunteerLaborOtherGamingInd |
| Volunteer Labor Other Gaming | 1.00000 | VolunteerLaborOtherGamingPct |
| Gross Revenue Total Gaming | $49,400 | GrossRevenueTotalGamingAmt |
| Non Cash Prizes Total Gaming | $10,685 | NonCashPrizesTotalGamingAmt |
| Direct Expense Summary Gaming | $10,685 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $38,715 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | SD | StatesWhereGamingConductedCd |
| Licensed | Yes (1) | LicensedInd |
| Explanation If No | THE STATE OF SOUTH DAKOTA DOES NOT REQUIRE LICENSING FOR RAFFLES. | ExplanationIfNoTxt |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (1) | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Other Facility | 1.00000 | GamingOtherFacilityPct |
| Individual With Books | RICHARD MERKOURIS | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1921 E 8TH ST | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | RICHARD MERKOURIS | GamingManagerPersonNm |
| Gaming Manager Services Prov | OVERSEE RAFFLE ACTIVITY AND RECORDS DEPOSITS | GamingManagerServicesProvTxt |
| Gaming Manager Is Director Ofcr | Yes (X) | GamingManagerIsDirectorOfcrInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BILL TERMAAT, BARRY TERMAAT, JILL TERMAAT AND JAYNE TERMAAT HAVE A FAMILY RELATIONSHIP. BEN DESCHEPPER AND BARRY TERMAAT HAVE A BUSINESS RELATIONSHIP. BEN DESCHEPPER AND MICHAEL JOHNSON HAVE A BUSINESS RELATIONSHIP. MICHAEL JOHNSON AND HOLLY JOHNSON HAVE A FAMILY RELATIONSHIP. JON KIRBY AND TRACY KIRBY HAVE A FAMILY RELATIONSHIP. BEN DESCHEPPER AND MANDY DESCHEPPER HAVE A FAMILY RELATIONSHIP. CHRIS RITTER AND DEIDRA RITTER HAVE A FAMILY RELATIONSHIP. ROSS REITSMA AND CRYSTAL REITSMA HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE BOARD OF DIRECTORS HAS THE AUTHORITY TO DESIGNATE A COMMITTEE WITH BROAD AUTHORITY TO ACT ON ITS BEHALF, BUT HAS NOT EXERCISED THAT RIGHT AT THIS TIME. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 WILL BE REVIEWED BY RICHARD MERKOURIS, CHAIRPERSON. A COPY OF THE RETURN WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING OF THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS. BOARD MEMBERS ARE REQUIRED TO INFORM THE BOARD CHAIR, IN WRITING, OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. DISINTERESTED BOARD MEMBERS WILL DETERMINE WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE, IF ANY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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