Childrens Care Corner EIN 82-0557761 Form 990 (PDF) Claim this org

Childrens Care Corner

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Offers licensed childcare for families in Howard, South Dakota. For fiscal year 2025 it reported $495K in revenue, $394K in expenses, and $451K in net assets.Pt I

Type
Public charity (501(c)(3)) · Human Services
Location
Howard, SD
Filings
6 on file (2020–2025)
Revenue
$495KFY2025
Expenses
$394K
Net assets
$451K
People
7
Filings
6
Updates
0
More identity details & actions ⌄
EIN  82-0557761 Public charity (501(c)(3)) Howard, SD
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers licensed childcare for families in Howard, South Dakota.
Leadership
Kate Calmus · President
Money in and out
$495K revenue, $394K expenses
Bottom line
100% program efficiency
Where the money goes · FY2025
Total revenue
$495K
Pt VIII · Ln 12
Total expenses
$394K
Pt IX · Ln 25
Net assets
$451K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $101K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs0% vs prior filing year
Operating runway
5.9mo
months of highly liquid reserves at operating expense rate▲ +31% vs prior filing year
Surplus margin
+20%
revenue over expenses, this year▲ +799% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$495K
FY2025▲ +52%
Expenses
$394K
FY2025▲ +18%
Total assets
$460K
FY2025▲ +29%
Total liabilities
$9K
FY2025▲ +54%
Total revenue
$495K
Pt VIII · Ln 12
Total expenses
$394K
Pt IX · Ln 25
Net assets
$451K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$101K
Total assetsPt X · Ln 16$460K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CChildrens Care Corner
EINHdr · item D82-0557761
Principal addressHdr · item CHoward, SD
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MSD
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P33)
Ruling yearIRS BMFDec 2002

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

2 program services account for $394K of program spending, described in the organization's own filed words · FY2024.
01

Provided educational and developmental child care and preschool services to 93 children in a licensed child care setting from 4/1/2024 - 3/31/2025.

$374Kprogram expense
02

To provide nutritious breakfast, lunch and snacks for 93 children between 4/1/2024 - 3/31/2025.

$21Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$299K · 60%
Contributions & grants$180K · 36%
Other revenue$10K · 2%
Investment income$6K · 1%
Program service revenue60%$299K
Contributions & grants36%$180K
Other revenue2%$10K
Investment income1%$6K
— government grantsLn 1e$5K
Total revenueLn 12$495K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$394K
Total functional expensesLn 25$394K

Balance Sheet

Part X · end of year
CashLn 1$193K
Total assetsLn 16$460K
Total liabilitiesLn 26$9K
Total net assetsLn 32$451K
Months of cash on handcomputed5.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $193K · Operating expenses/yr $394K
5.9 months
Where the money goes
Program services
Program services $394K · Total expenses $394K
100%
Management & General
Management & general $0 · Total expenses $394K
0%
Fundraising
Fundraising $0 · Total expenses $394K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $65K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $180K · Total revenue $495K
36%
Government reliance
Government grants $5K · Total revenue $495K
1%
Earned-income share
Program service revenue $299K · Total revenue $495K
60%
Investment reliance
Investment income $6K · Total revenue $495K
+1%
Program self-sufficiency
Program service revenue $299K · Total expenses $394K
76%
Growth & trend
Revenue growth (YoY)
This year $495K · Prior year $325K
+52%
Revenue CAGR
FY2019 $180K · FY2024 $495K
+22%
Net-asset trend (YoY)
End of year $451K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $495K · Expenses $394K
+20%
Liabilities-to-Assets
Total liabilities — · Total assets $460K
Net-asset ratio
Net assets $451K · Total assets $460K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $460K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kate Calmus · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $394K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $304K · Total expenses $394K
77%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth 52%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$166K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$495K revenue · viewing · ⤓ 990 PDF
FY2024$325K revenue · ⤓ 990 PDF
FY2023$268K revenue · ⤓ 990 PDF
FY2022$338K revenue · ⤓ 990 PDF
FY2021$214K revenue · ⤓ 990 PDF
FY2020$180K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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