Civic Intelligence

Precious Lambs Daycare

EIN 36-3591391 • 501(c)3 • Reed Point, MT

Profile

The corporation intends to fund and operate a daycare to teach and support children.

PO Box 311Reed Point, MT 59069

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.03x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

32nd percentile

-8.4%

Higher net margin than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

$20,505

No earlier filing loaded for comparison.

Liabilities

$592

No earlier filing loaded for comparison.

Net Assets

$19,913

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue68th percentileNet Margin32nd percentile

Revenue

$61,554

No earlier filing loaded for comparison.

Expenses

$66,710

No earlier filing loaded for comparison.

Net Income

-$5,156

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$30K$20K$10K$0Assets 2025: $20,505Liabilities 2025: $592Net Assets 2025: $19,9132025

Highlighted filing

2025

Assets$20,505
Liabilities$592
Net Assets$19,913
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$80K$60K$40K$20K$0-$20KRevenue 2025: $61,554Expenses 2025: $66,710Net Income 2025: -$5,1562025

Highlighted filing

2025

Revenue$61,554
Expenses$66,710
Net Income-$5,156
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,505
Liabilities
$592
Net assets
$19,913
Revenue
$61,554
Expenses
$66,710
Net income
-$5,156
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$20.5$0.59$19.9$61.6$66.7$5.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.0
Gross Receipts
$61,554
Mission and Program Overview

Mission

The corporation intends to fund and operate a daycare to teach and support children.

Program Services

DescriptionGrantsExpenses
OPERATE A RURAL COMMUNITY DAYCARE.-$66,710
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
AUDREY OTTPresident-$4,703-$4,703
MARIAN CAINVice Preside-$0--
LOREN EDERDirector-$0--
EMILY LEWISDirector-$0--
JAMIE GODDARDDirector-$0--
JESSICA BREWERSecretary-$0--
JANEY BUCKDirector-$0--
Filing and Contact Details

Filer

Filer Name
Precious Lambs Daycare
EIN
36-3591391
Phone
4069301877
Address
PO BOX 311, REED POINT, MT 59069

Signing Officer

Name
Audrey Ott
Title
President
Phone
4066982144
Signed
2025-11-03
Discuss with paid preparer
Yes

Preparer

Firm
Katie Gentry CPA
Address
PO BOX 607, BIG TIMBER, MT 59011
Preparer
Katherine E Gentry CPA
Phone
4069324664
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expense 3,061 dues & subscriptions 59 business licenses & fees 195 5,841 rent 9,110 maintenance 241 supplies 9,597 total 28,104”

Form 990-ez, Part II, Line 24

“Prepaid expenses and deferred charges 18 1,000 total 18 1,000”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 562 592”

Form 990-ez, Part III

“The corporation intends to fund and operate a daycare to teach and support children.”

Raw XML Appendix146 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.

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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0REED POINT
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JANEY BUCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt018
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01000
IRS990EZ/OtherExpensesTotalAmt028104
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/ProgramServiceRevenueAmt041502
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt066710
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
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IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SpecialEventsNetIncomeLossAmt02071
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017769
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt01071
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt01071
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98230
IRS990ScheduleA/PublicSupportTotal509Amt059483
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt059483
IRS990ScheduleA/Total509Grp/TotalAmt059483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt060554
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 3,061 DUES & SUBSCRIPTIONS 59 BUSINESS LICENSES & FEES 195 5,841 RENT 9,110 MAINTENANCE 241 SUPPLIES 9,597 TOTAL 28,104
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREPAID EXPENSES AND DEFERRED CHARGES 18 1,000 TOTAL 18 1,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 562 592
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CORPORATION INTENDS TO FUND AND OPERATE A DAYCARE TO TEACH AND SUPPORT CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/EIN0363591391
ReturnHeader/Filer/PhoneNum04069301877
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ReturnHeader/ReturnTs02025-11-03T18:51:34-05:00
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ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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