Provide christian-based childcare to families in need in the sioux falls, SD community.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 135 volunteers and 56 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 7
filings with a surplus
Average surplus $185K a year · 9% of revenue · last 7 filings
Fine: a surplus in 5 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $818K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$70K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
+39% vs prior year
Spent
$2.8M
To programs
86%
Net assets
$2.0M
By yearFY2018–FY2024
Revenue
$3.0M
FY2024▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2018$1.9M
FY2019$1.3M
FY2020$1.9M
FY2021$2.3M
FY2022$2.6M
FY2023$2.2M
FY2024$3.0M
Expenses
$2.8M
FY2024▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2018$1.8M
FY2019$1.7M
FY2020$1.5M
FY2021$1.8M
FY2022$2.1M
FY2023$2.2M
FY2024$2.8M
Net assets
$2.0M
FY2024▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2018$827K
FY2019$398K
FY2020$797K
FY2021$1.2M
FY2022$1.8M
FY2023$1.7M
FY2024$2.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $2.4M Management & general 2% · $67K Fundraising 12% · $334K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

15 people listed on the 990.

Part VII, Section A · reportable compensation
Chairperson
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Richard Merkouris’s $17K as Chairperson is at the 1st percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2019FY2018
Richard Merkouris$16,874$62,678

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Compassion Child Care executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers Christian childcare to families needing support in Sioux Falls.

Questions for Compassion Child Care

Tap to ask. Compassion Child Care sees how many people are interested.

Your first name shows with your question. Compassion Child Care answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $2.4M · in their own filed words · FY2024
01

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.

$2.0Mprogram expense
02

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 6 mothers and 10 children were served in 2024. The house managers build relationships with the mothers and provide a stable influence in their lives.

$337Kprogram expense
03

One of compassion child care's core values is being 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…

$15Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 8 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Gifts and grantsLn 1h$2.8M
Fees for servicesLn 2g$539K
Investment incomeLn 3$10K
Money outPt IX
$2.8M
Ln 25
Programscol B$2.4M
Managementcol C$67K
Fundraisingcol D$334K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$858K
Total assetsLn 16$2.1M
LiabilitiesLn 26$70K
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.8M
Fundraising eventsLn 1c$658K
Fees for servicesLn 2g$539K
Investment incomeLn 3$10K
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
SavingsLn 2$858K
Cash and savings togetherLn 1–2$858K
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$2.1M
LiabilitiesLn 26$70K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 556
VolunteersI 6135
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$647K$858K
Land, buildings, equipmentLn 10c$1.1M$1.2M
Total assetsLn 16$1.8M$2.1M
LiabilitiesLn 26$11K$70K
Net assetsLn 32$1.7M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.4M$1.4M
Pension plan contributionsLn 8$10K$10K
Other employee benefitsLn 9$96K$96K
Payroll taxesLn 10$104K$104K
Accounting feesLn 11c$32K$32K
Advertising and promotionLn 12$252K$252K
Office expensesLn 13$26K$26K
OccupancyLn 16$120K$120K
TravelLn 17$7K$7K
Conferences, conventions and meetingsLn 19$19K$19K
Depreciation, depletion and amortizationLn 22$104K$104K
InsuranceLn 23$36K$36K
Other expenses (24a–d)Ln 24$566K$484K$82K
All other expensesLn 24e$53K$53K
Total functional expensesLn 25$2.8M$2.4M$67K$334K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.0M$2.8M$238K$2.0M 990 PDF
FY2023 $2.2M$2.2M−$22K$1.7M 990 PDF
FY2022 $2.6M$2.1M$529K$1.8M 990 PDF
FY2021 $2.3M$1.8M$442K$1.2M 990 PDF
FY2020 $1.9M$1.5M$435K$797K 990 PDF
FY2019 $1.3M$1.7M−$429K$398K 990 PDF
FY2018 $1.9M$1.8M$99K$827K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $3,022,042 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,029,484$2,804,709
I-9 Program service revenuePrior year $533,837$538,783
I-10 Investment incomePrior year $0$10,234
I-11 Other revenuePrior year −$391,091−$331,684
I-12 Total revenuePrior year $2,172,230$3,022,042
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,333,386$1,570,384
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $860,665$1,213,717
I-18 Total expensesPrior year $2,194,051$2,784,101
I-19 Revenue less expensesPrior year −$21,821$237,941
Part VI · Governance 15 of 15 board members independent, 3 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsYes
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $3,022,042 across 7 lines filed
Lines not itemized here account for $3,534 of total revenue; see the IRS return.
VIII-1c Fundraising events$658,253
VIII-1f All other contributions, gifts and grants$2,146,456
VIII-1h Total contributions, gifts and grants$2,804,709
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $535,249$535,249
VIII-3 Investment incomeExcluded from tax $10,234$10,234
VIII-8 Net income from fundraising eventsExcluded from tax −$331,684−$331,684
VIII-12 Total revenueRelated to mission $538,783 · Unrelated business $0 · Excluded from tax −$321,450$3,022,042
Part IX · Statement of functional expenses $2,784,101 across 14 lines filed
IX-7 Other salaries and wagesPrograms $1,360,346$1,360,346
IX-8 Pension plan contributionsPrograms $9,555$9,555
IX-9 Other employee benefitsPrograms $96,107$96,107
IX-10 Payroll taxesPrograms $104,376$104,376
IX-11c Accounting feesManagement $31,779$31,779
IX-12 Advertising and promotionFundraising $251,631$251,631
IX-13 Office expensesPrograms $26,102$26,102
IX-16 OccupancyPrograms $119,802$119,802
IX-17 TravelPrograms $6,853$6,853
IX-19 Conferences, conventions and meetingsPrograms $18,537$18,537
IX-22 Depreciation, depletion and amortizationPrograms $104,374$104,374
IX-23 InsuranceManagement $35,651$35,651
IX-24 Other expenses (24a–d)Programs $483,995 · Fundraising $82,386$566,381
IX-24e All other expensesPrograms $52,607$52,607
IX-25 Total functional expensesPrograms $2,382,654 · Management $67,430 · Fundraising $334,017$2,784,101
Part X · Balance sheet $2,053,281 assets, 9 lines filed
X-2 Savings and temporary cash investmentsStart of year $646,887$858,283
X-4 Accounts receivableStart of year $0$34,441
X-9 Prepaid expenses and deferred chargesStart of year $0$7,445
X-10c Land, buildings and equipment, netStart of year $1,109,640$1,153,112
X-16 Total assetsStart of year $1,756,527$2,053,281
X-17 Accounts payable and accrued expensesStart of year $11,397$70,210
X-26 Total liabilitiesStart of year $11,397$70,210
X-32 Total net assets or fund balancesStart of year $1,745,130$1,983,071
X-33 Total liabilities and net assetsStart of year $1,756,527$2,053,281
Part XI · Reconciliation of net assets $1,983,071 net assets at year end
XI-1 Total revenue$3,022,042
XI-2 Total expenses$2,784,101
XI-3 Revenue less expenses$237,941
XI-4 Net assets at start of year$1,745,130
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,983,071

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.