Civic Intelligence

Children'S Castle Inc

EIN 32-0112053 • 501(c)3 • Pierre, SD

Profile

Provide a daycare center.

2400 E Capital AvenuePierre, SD 57501

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.58x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.62x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-8.1%

Higher net margin than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$23,250

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

45th percentile

-5.0%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

3.7%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$408,352

Down $21,630 (-5.0%) from 2023

Liabilities

Down

$238,351

Down $37,307 (-14%) from 2023

Net Assets

Up

$170,001

Up $15,677 (+10%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin32nd percentile

Revenue

Up

$383,740

Up $13,787 (+3.7%) from 2023

Expenses

Up

$414,984

Up $16,863 (+4.2%) from 2023

Net Income

Down

-$31,244

Down $3,076 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2014: $285,611Liabilities 2014: $298,655Net Assets 2014: -$13,0442014Assets 2015: $290,955Liabilities 2015: $320,663Net Assets 2015: -$29,7082015Assets 2016: $317,938Liabilities 2016: $325,688Net Assets 2016: -$7,7502016Assets 2017: $329,013Liabilities 2017: $316,798Net Assets 2017: $12,2152017Assets 2018: $303,558Liabilities 2018: $309,038Net Assets 2018: -$5,4802018Assets 2019: $287,310Liabilities 2019: $302,390Net Assets 2019: -$15,0802019Assets 2020: $278,551Liabilities 2020: $287,247Net Assets 2020: -$8,6962020Assets 2021: $288,863Liabilities 2021: $277,382Net Assets 2021: $11,4812021Assets 2022: $433,853Liabilities 2022: $251,361Net Assets 2022: $182,4922022Assets 2023: $429,982Liabilities 2023: $275,658Net Assets 2023: $154,3242023Assets 2024: $408,352Liabilities 2024: $238,351Net Assets 2024: $170,0012024

Highlighted filing

2024

Assets$408,352
Liabilities$238,351
Net Assets$170,001
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2014: $493,872Expenses 2014: $500,839Net Income 2014: -$6,9672014Revenue 2015: $444,845Expenses 2015: $461,509Net Income 2015: -$16,6642015Revenue 2016: $497,153Expenses 2016: $482,890Net Income 2016: $14,2632016Revenue 2017: $477,768Expenses 2017: $448,100Net Income 2017: $29,6682017Revenue 2018: $457,908Expenses 2018: $470,907Net Income 2018: -$12,9992018Revenue 2019: $474,587Expenses 2019: $484,187Net Income 2019: -$9,6002019Revenue 2020: $512,255Expenses 2020: $461,775Net Income 2020: $50,4802020Revenue 2021: $454,891Expenses 2021: $434,714Net Income 2021: $20,1772021Revenue 2022: $597,647Expenses 2022: $426,636Net Income 2022: $171,0112022Revenue 2023: $369,953Expenses 2023: $398,121Net Income 2023: -$28,1682023Revenue 2024: $383,740Expenses 2024: $414,984Net Income 2024: -$31,2442024

Highlighted filing

2024

Revenue$383,740
Expenses$414,984
Net Income-$31,244
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$408,352
Liabilities
$238,351
Net assets
$170,001
Revenue
$383,740
Expenses
$414,984
Net income
-$31,244
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.08$2.38$1.70$3.84$4.15$0.31
2023Detailed filing. Detailed filing data is available for this year.$4.30$2.76$1.54$3.70$3.98$0.28
2022Detailed filing. Detailed filing data is available for this year.$4.34$2.51$1.82$5.98$4.27$1.71
2021Detailed filing. Detailed filing data is available for this year.$2.89$2.77$0.11$4.55$4.35$0.20
2020Detailed filing. Detailed filing data is available for this year.$2.79$2.87$0.09$5.12$4.62$0.50
2019Detailed filing. Detailed filing data is available for this year.$2.87$3.02$0.15$4.75$4.84$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.04$3.09$0.05$4.58$4.71$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.29$3.17$0.12$4.78$4.48$0.30
2016Detailed filing. Detailed filing data is available for this year.$3.18$3.26$0.08$4.97$4.83$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.91$3.21$0.30$4.45$4.62$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.86$2.99$0.13$4.94$5.01$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$383,740
Mission and Program Overview

Mission

Provide a daycare center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$218,423$268,208▲ $49,785
Rtn Earn Endowment Incm Other Fnds$154,324$170,001▲ $15,677
Savings and Temporary Cash Investments$167,776$121,839▼ $45,937
Cash and Non-Interest-Bearing Accounts$43,783$18,305▼ $25,478
Total Assets$429,982$408,352▼ $21,630
Liabilities
Mortgage Notes Payable Secured by Investment Property$244,990$238,351▼ $6,639
Other Liabilities$30,668$0▼ $30,668
Total Liabilities$275,658$238,351▼ $37,307
Net Assets / Fund Balance
Total Net Assets Fund Balance$154,324$170,001▲ $15,677
Total Liabilities and Net Assets / Fund Balance$429,982$408,352▼ $21,630

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$238,041$130,041$368,082
Equipment$0$86,967$86,967
Land$30,167-$30,167
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Delton BlakePresidentFT$23,250$23,250

Board Members and Trustees

NameTitle
Steven BoeVice-President
Bob ColinDirector
John McDonaldDirector
Melda BoltonDirector
Vicki NafusDirector
Lisa EinertsonSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$379,069
Investment Income
$4,671
Other Revenue
$0
Change in Net Assets
$-31,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$301,492
Other Expenses$113,492
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,646$67,712$0$256,358
Occupancy$27,705$2,740$0$30,445
Current Officers, Directors, Trustees, and Key Employees$0$23,250$0$23,250
Payroll Taxes$14,925$6,959$0$21,884
Insurance$13,884$2,260$0$16,144
Interest$0$9,981$0$9,981
Depreciation Depletion$8,848$0$0$8,848
Office Expenses$0$5,085$0$5,085
Other Expenses$4,553$0$0$4,553
Fees for Services Accounting$0$730$0$730
Total Functional Expenses$296,267$118,717$0$414,984
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Insurance prepaid$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
CHILDREN'S CASTLE INC
EIN
32-0112053
Phone
6052225395
Address
2400 E CAPITAL AVENUE, PIERRE, SD 57501

Signing Officer

Name
Delton Blake
Title
President
Phone
6052225395
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Delton Blake
Formed
2004
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
6
Employees
29
Volunteers
6

Preparer

Firm
Anderson Nill & Associates Inc
Address
1517 N Harrison, Pierre, SD 57501
Preparer
Roxanne Oakley Ea
Phone
6052240311
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

“Melda Bolton, Vicki Nafus and Delton Blake are siblings.”

Pt VI, Line 11B

“The form 990 is reviewed by the President prior to it being filed.”

Pt VI, Line 19

“Governing documents and financial statements are available upon request to the organization at 2400 E. Capital Avenue, Pierre, SD 57501.”

Raw XML Appendix398 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/DepreciationDepletionGrp/TotalAmt08848
IRS990/Desc0Provided daycare monday thru friday from 6:30 A.M. to 6:00 P.M. to an average of 47 children per day.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Lisa Einertson
IRS990/Form990PartVIISectionAGrp/PersonNm2Steven Boe
IRS990/Form990PartVIISectionAGrp/PersonNm3Bob Colin
IRS990/Form990PartVIISectionAGrp/PersonNm4Vicki Nafus
IRS990/Form990PartVIISectionAGrp/PersonNm5John McDonald
IRS990/Form990PartVIISectionAGrp/PersonNm6Melda Bolton
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt023250
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Sec/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02004
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0235204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt035400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0101550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0372154
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0361533
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0348976
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0357539
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01068048
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.95160
IRS990ScheduleA/PublicSupportPY509Pct00.94760
IRS990ScheduleA/PublicSupportTotal509Amt01370442
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt034248
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt035512
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt069760
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt034248
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt035512
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt069760
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0596737
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0384376
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0459089
IRS990ScheduleA/Total509Grp/TotalAmt01440202
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01440211
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0238041
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0130041
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0368082
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt086967
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086967
IRS990ScheduleD/LandGrp/BookValueAmt030167
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030167
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Insurance prepaid
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0268208
IRS990ScheduleD/TotalLiabilityAmt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Melda Bolton, Vicki Nafus and Delton Blake are siblings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The form 990 is reviewed by the President prior to it being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents and financial statements are available upon request to the organization at 2400 E. Capital Avenue, Pierre, SD 57501.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0429982
IRS990/TotalAssetsEOYAmt0408352
IRS990/TotalAssetsGrp/BOYAmt0429982
IRS990/TotalAssetsGrp/EOYAmt0408352
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118717
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0296267
IRS990/TotalFunctionalExpensesGrp/TotalAmt0414984
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0275658
IRS990/TotalLiabilitiesEOYAmt0238351
IRS990/TotalLiabilitiesGrp/BOYAmt0275658
IRS990/TotalLiabilitiesGrp/EOYAmt0238351
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0154324
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0170001
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0296267
IRS990/TotalProgramServiceRevenueAmt0379069
IRS990/TotalReportableCompFromOrgAmt023250
IRS990/TotalRevenueGrp/ExclusionAmt04671
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0379069
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0383740
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0429982
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0408352
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06917 Aubrey Ct
IRS990/USAddress/CityNm0Johnston
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050131
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Delton Blake
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06052225395
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN'S CASTLE INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0320112053
ReturnHeader/Filer/PhoneNum06052225395
ReturnHeader/Filer/USAddress/AddressLine1Txt02400 E CAPITAL AVENUE
ReturnHeader/Filer/USAddress/CityNm0PIERRE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460338957
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Anderson Nill & Associates Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01517 N Harrison
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pierre
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057501
ReturnHeader/PreparerPersonGrp/PhoneNum06052240311
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROXANNE OAKLEY EA
ReturnHeader/ReturnTs02025-05-09T08:49:17-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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