Gregory Community Daycare Center In

EIN 46-0334973 • 501(c)3 • Gregory, SD

Profile

CHILD CARE

420 Main StreetGregory, SD 57533

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

18%

Higher net margin than 72% of similar nonprofits.

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

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

354%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

91%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet

Liabilities / Assets60th percentile

Assets

$60,639

Up $47,283 (+354%) from 2024

Liabilities

Flat

Flat from 2024

Net Assets

$60,639

Up $47,283 (+354%) from 2024

Operations

Liabilities / Revenue62nd percentile Net Margin72nd percentile

Revenue

$268,752

Up $128,267 (+91%) from 2024

Expenses

$221,469

Up $64,612 (+41%) from 2024

Net Income

$47,283

Up $63,655 (+389%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

Highlighted filing

2025

Assets$60,639

Liabilities$0

Net Assets$60,639

Open 2025 Filing

Operations Trend

Revenue Growth90th percentile

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

Highlighted filing

2025

Revenue$268,752

Expenses$221,469

Net Income$47,283

Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $60,639
Liabilities: $0
Net assets: $60,639
Revenue: $268,752
Expenses: $221,469
Net income: $47,283

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.61	$0.00	$0.61	$2.69	$2.21	$0.47
2024Summary only. Only limited summary data is available for this year.	$0.13	$0.00	$0.13	$1.40	$1.57	$0.16
2023Summary only. Only limited summary data is available for this year.	$0.17	$0.00	$0.17	$1.22	$1.30	$0.08
2022Summary only. Only limited summary data is available for this year.	$0.25	$0.00	$0.25	$1.71	$1.58	$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.69	$0.00	$0.69	$1.31	$0.99	$0.32
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.37	$0.00	$0.37	$1.04	$0.97	$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.32	$0.02	$0.30	$0.92	$0.87	$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.29	$0.04	$0.25	$0.94	$0.99	$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.36	$0.06	$0.30	$1.12	$1.09	$0.04
2016Detailed filing. Detailed filing data is available for this year.	$0.31	$0.05	$0.26	$1.28	$1.25	$0.03
2015Summary only. Only limited summary data is available for this year.	$0.29	$0.06	$0.23	$0.99	$0.95	$0.04
2014Detailed filing. Detailed filing data is available for this year.	$0.25	$0.06	$0.19	$1.06	$1.06	$0.00
2013Summary only. Only limited summary data is available for this year.	$0.26	$0.07	$0.19	$1.13	$1.16	$0.03
2012Summary only. Only limited summary data is available for this year.	$0.30	$0.08	$0.22	$1.10	$0.95	$0.16

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jun 1, 2024 to May 31, 2025
Signed: Sep 29, 2025
Return Version: 2024v5.0
Gross Receipts: $268,752

Mission and Program Overview

Mission

CHILD CARE

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Rtn Earn Endowment Incm Other Fnds	$13,356	$60,639	▲ $47,283
Savings and Temporary Cash Investments	-	$47,517	-
Land, Buildings, and Equipment, Net	$12,516	$12,047	▼ $469
Cash and Non-Interest-Bearing Accounts	$840	$1,075	▲ $235
Total Assets	$13,356	$60,639	▲ $47,283
Liabilities
Total Liabilities	$0	$0	→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance	$13,356	$60,639	▲ $47,283
Total Liabilities and Net Assets / Fund Balance	$13,356	$60,639	▲ $47,283

Asset Categories

Asset	Book Value	Depreciation	Basis
Other Land Buildings	$12,047	$56,987	$69,034

Compensation and Service Providers

Top Officer Pay81st percentile

Board Members and Trustees

Name	Title
Britany Reber	President
Danni Schweigert	Board Member
Emilie Myrmoe	Secretary
Dani Bice	Treasure
Kacie Birkel	Vice Preside

Revenue and Support

Revenue Composition

Contributions and Grants: $63,962
Program Service Revenue: $204,790
Investment Income: $0
Other Revenue: $0
All Other Contributions: $63,962
Change in Net Assets: $47,283

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Salaries, Compensation, and Employee Benefits	$183,118
Other Expenses	$38,351
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$170,105	-	-	$170,105
Payroll Taxes	$13,013	-	-	$13,013
Insurance	$8,482	-	-	$8,482
Fees for Services Accounting	$2,774	-	-	$2,774
Other Expenses	$866	-	-	$866
Depreciation Depletion	$469	-	-	$469
All Other Expenses	$305	-	-	$305
Total Functional Expenses	$221,469	$0	$0	$221,469

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 18

“TAMMY THOMAS”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name: Gregory Community Daycare Center in
EIN: 46-0334973
Phone: 6058359230
Address: 420 MAIN STREET, GREGORY, SD 57533
Doing Business As: Gregory Day Care

Signing Officer

Name: Britany Reber
Title: President
Phone: 6058359230
Signed: 2025-09-29
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Britany Reber
Legal Domicile: Sd
Voting Board Members: 5
Independent Board Members: 5
Employees: 15

Preparer

Firm: Se Financial LLC
Address: PO BOX 147, GREGORY, SD 57533
Preparer: Sara Mikkelsen
Phone: 6058301004

Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“GREGORY DAY CARE”

Form 990, Page 2, Part III, Line 4D

“Childcare services for children”

Raw XML Appendix294 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
IRS990/AccountantCompileOrReviewInd	0	false
IRS990/ActivitiesConductedPrtshpInd	0	false
IRS990/ActivityOrMissionDesc	0	CHILD CARE
IRS990/AllOtherContributionsAmt	0	63962
IRS990/AllOtherExpensesGrp/ProgramServicesAmt	0	305
IRS990/AllOtherExpensesGrp/TotalAmt	0	305
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	GREGORY DAYCARE
IRS990/BooksInCareOfDetail/PhoneNum	0	6058359230
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm	0	GREGORY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd	0	57533
IRS990/BusinessRlnWith35CtrlEntInd	0	false
IRS990/BusinessRlnWithFamMemInd	0	false
IRS990/BusinessRlnWithOrgMemInd	0	false
IRS990/CashNonInterestBearingGrp/BOYAmt	0	840
IRS990/CashNonInterestBearingGrp/EOYAmt	0	1075
IRS990/ChangeToOrgDocumentsInd	0	false
IRS990/CollectionsOfArtInd	0	false
IRS990/CompensationFromOtherSrcsInd	0	false
IRS990/CompensationProcessCEOInd	0	false
IRS990/CompensationProcessOtherInd	0	false
IRS990/ConflictOfInterestPolicyInd	0	false
IRS990/ConservationEasementsInd	0	false
IRS990/ConsolidatedAuditFinclStmtInd	0	false
IRS990/CreditCounselingInd	0	false
IRS990/CYBenefitsPaidToMembersAmt	0	0
IRS990/CYContributionsGrantsAmt	0	63962
IRS990/CYGrantsAndSimilarPaidAmt	0	0
IRS990/CYInvestmentIncomeAmt	0	0
IRS990/CYOtherExpensesAmt	0	38351
IRS990/CYOtherRevenueAmt	0	0
IRS990/CYProgramServiceRevenueAmt	0	204790
IRS990/CYRevenuesLessExpensesAmt	0	47283
IRS990/CYSalariesCompEmpBnftPaidAmt	0	183118
IRS990/CYTotalExpensesAmt	0	221469
IRS990/CYTotalFundraisingExpenseAmt	0	0
IRS990/CYTotalProfFndrsngExpnsAmt	0	0
IRS990/CYTotalRevenueAmt	0	268752
IRS990/DecisionsSubjectToApprovaInd	0	false
IRS990/DeductibleArtContributionInd	0	false
IRS990/DeductibleNonCashContriInd	0	false
IRS990/DelegationOfMgmtDutiesInd	0	false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt	0	469
IRS990/DepreciationDepletionGrp/TotalAmt	0	469
IRS990/Desc	0	PROVIDE CHILD CARE IN A RURAL COMMUNITY.
IRS990/DescribedInSection501c3Ind	0	true
IRS990/DisregardedEntityInd	0	false
IRS990/DocumentRetentionPolicyInd	0	false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt	0</