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

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
4 mo
of spending, in cash
Looks good: 4.5 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
$207K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+55% vs prior year
Spent
$1.5M
To programs
94%
Net assets
$797K
By yearFY2018–FY2024
Revenue
$1.9M
FY2020▲ +55%
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
$1.5M
FY2020▼ -10%
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
$797K
FY2020▲ +100%
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 FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

94 cents of each dollar spent went to programs.

Program services 94% · $1.4M Management & general 2% · $23K Fundraising 5% · $75K

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

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Who runs it and what they're paid

11 people listed on the 990.

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

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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.

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Provided by the organization

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3 programs · $1.4M · in their own filed words · FY2020
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.

$1.1Mprogram 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 8 mothers and 17 children were served in 2020. The house managers build relationships with the mothers and provide a stable influence in their lives.

$319Kprogram expense
03

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…

$18Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Gifts and grantsLn 1h$1.7M
Fees for servicesLn 2g$176K
Investment incomeLn 3$100K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.4M
Managementcol C$23K
Fundraisingcol D$75K
Owns and owesPt X
$797K
net assets · Ln 32
Cash and savingsLn 1–2$572K
Total assetsLn 16$1.0M
LiabilitiesLn 26$207K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Government grantsLn 1e$38K
Fundraising eventsLn 1c$164K
Fees for servicesLn 2g$176K
Investment incomeLn 3$100K
Gains on assetsLn 7$100K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
SavingsLn 2$572K
Cash and savings togetherLn 1–2$572K
Land, buildings, equipmentLn 10c$395K
Total assetsLn 16$1.0M
LiabilitiesLn 26$207K
Net assetsLn 32$797K
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 FY20End FY20
Cash and savingsLn 1–2$141K$572K
Land, buildings, equipmentLn 10c$220K$395K
Total assetsLn 16$429K$1.0M
LiabilitiesLn 26$31K$207K
Net assetsLn 32$398K$797K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$859K$859K
Other employee benefitsLn 9$76K$76K
Payroll taxesLn 10$66K$66K
Accounting feesLn 11c$7K$7K
Advertising and promotionLn 12$73K$73K
Office expensesLn 13$33K$33K
OccupancyLn 16$184K$184K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$16K$16K
Depreciation, depletion and amortizationLn 22$22K$22K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$106K$106K
All other expensesLn 24e$50K$48K$2K
Total functional expensesLn 25$1.5M$1.4M$23K$75K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $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 Viewing $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

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,944,066 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,104,504$1,679,747
I-9 Program service revenuePrior year $186,438$175,873
I-10 Investment incomePrior year $2$100,001
I-11 Other revenuePrior year −$34,281−$11,555
I-12 Total revenuePrior year $1,256,663$1,944,066
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 $1,112,389$1,001,263
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $573,098$508,075
I-18 Total expensesPrior year $1,685,487$1,509,338
I-19 Revenue less expensesPrior year −$428,824$434,728
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $1,944,066 across 9 lines filed
Lines not itemized here account for $6,948 of total revenue; see the IRS return.
VIII-1c Fundraising events$164,385
VIII-1e Government grants$37,916
VIII-1f All other contributions, gifts and grants$1,477,446
VIII-1h Total contributions, gifts and grants$1,679,747
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $168,925$168,925
VIII-3 Investment incomeExcluded from tax $1$1
VIII-7 Net gain or loss on sales of assetsExcluded from tax $100,000$100,000
VIII-8 Net income from fundraising eventsExcluded from tax −$11,555−$11,555
VIII-12 Total revenueRelated to mission $175,873 · Unrelated business $0 · Excluded from tax $88,446$1,944,066
Part IX · Statement of functional expenses $1,509,338 across 13 lines filed
IX-7 Other salaries and wagesPrograms $859,087$859,087
IX-9 Other employee benefitsPrograms $76,456$76,456
IX-10 Payroll taxesPrograms $65,720$65,720
IX-11c Accounting feesManagement $7,149$7,149
IX-12 Advertising and promotionFundraising $73,238$73,238
IX-13 Office expensesPrograms $32,506$32,506
IX-16 OccupancyPrograms $183,903$183,903
IX-17 TravelPrograms $1,011$1,011
IX-19 Conferences, conventions and meetingsPrograms $16,355$16,355
IX-22 Depreciation, depletion and amortizationPrograms $22,194$22,194
IX-23 InsuranceManagement $15,572$15,572
IX-24 Other expenses (24a–d)Programs $106,015$106,015
IX-24e All other expensesPrograms $47,993 · Fundraising $2,139$50,132
IX-25 Total functional expensesPrograms $1,411,240 · Management $22,721 · Fundraising $75,377$1,509,338
Part X · Balance sheet $1,004,419 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $141,210$571,888
X-3 Pledges and grants receivableStart of year $36,000$0
X-4 Accounts receivableStart of year $31,740$37,082
X-10c Land, buildings and equipment, netStart of year $220,343$395,449
X-16 Total assetsStart of year $429,293$1,004,419
X-17 Accounts payable and accrued expensesStart of year $30,945$14,562
X-24 Unsecured notes and loans payable$192,781
X-26 Total liabilitiesStart of year $30,945$207,343
X-32 Total net assets or fund balancesStart of year $398,348$797,076
X-33 Total liabilities and net assetsStart of year $429,293$1,004,419
Part XI · Reconciliation of net assets $797,076 net assets at year end
XI-1 Total revenue$1,944,066
XI-2 Total expenses$1,509,338
XI-3 Revenue less expenses$434,728
XI-4 Net assets at start of year$398,348
XI-8 Prior period adjustments−$36,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$797,076

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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