Civic Intelligence

Beresford Childcare Inc

EIN 46-0459861 • 501(c)3 • Beresford, SD

Profile

Provide quality daycare services for children of the community

209 West Elm StBeresford, SD 57004

n/A

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

53rd percentile

3.1%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

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 2024

Asset Growth

43rd percentile

-7.3%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

64th percentile

9.8%

Faster revenue growth than 64% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$156,244

Down $12,367 (-7.3%) from 2023

Liabilities

Down

$3,328

Down $28,114 (-89%) from 2023

Net Assets

Up

$152,916

Up $15,747 (+11%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin53rd percentile

Revenue

Up

$289,620

Up $25,945 (+9.8%) from 2023

Expenses

Down

$280,548

Down $4,652 (-1.6%) from 2023

Net Income

Up

$9,072

Up $30,597 (+142%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$200K$150K$100K$50K$0Assets 2010: $114,103Liabilities 2010: $11,087Net Assets 2010: $103,0162010Assets 2011: $107,932Liabilities 2011: $8,613Net Assets 2011: $99,3192011Assets 2012: $104,192Liabilities 2012: $6,342Net Assets 2012: $97,8502012Assets 2013: $100,657Liabilities 2013: $4,068Net Assets 2013: $96,5892013Assets 2014: $101,136Liabilities 2014: $15,332Net Assets 2014: $85,8042014Assets 2015: $101,200Liabilities 2015: $13,173Net Assets 2015: $88,0272015Assets 2016: $93,888Liabilities 2016: $10,512Net Assets 2016: $83,3762016Assets 2017: $97,073Liabilities 2017: $9,386Net Assets 2017: $87,6872017Assets 2018: $102,695Liabilities 2018: $9,280Net Assets 2018: $93,4152018Assets 2019: $96,300Liabilities 2019: $10,819Net Assets 2019: $85,4812019Assets 2020: $117,944Liabilities 2020: $10,819Net Assets 2020: $107,1252020Assets 2021: $128,559Liabilities 2021: $7,085Net Assets 2021: $121,4742021Assets 2022: $165,651Liabilities 2022: $6,957Net Assets 2022: $158,6942022Assets 2023: $168,611Liabilities 2023: $31,442Net Assets 2023: $137,1692023Assets 2024: $156,244Liabilities 2024: $3,328Net Assets 2024: $152,9162024

Highlighted filing

2024

Assets$156,244
Liabilities$3,328
Net Assets$152,916
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $186,336Expenses 2010: $182,618Net Income 2010: $3,7182010Revenue 2011: $132,221Expenses 2011: $135,918Net Income 2011: -$3,6972011Revenue 2012: $135,661Expenses 2012: $137,130Net Income 2012: -$1,4692012Revenue 2013: $130,641Expenses 2013: $131,902Net Income 2013: -$1,2612013Revenue 2014: $169,781Expenses 2014: $173,679Net Income 2014: -$3,8982014Revenue 2015: $232,843Expenses 2015: $230,620Net Income 2015: $2,2232015Revenue 2016: $230,957Expenses 2016: $235,608Net Income 2016: -$4,6512016Revenue 2017: $202,346Expenses 2017: $198,035Net Income 2017: $4,3112017Revenue 2018: $207,004Expenses 2018: $201,276Net Income 2018: $5,7282018Revenue 2019: $204,851Expenses 2019: $212,785Net Income 2019: -$7,9342019Revenue 2020: $212,554Expenses 2020: $190,910Net Income 2020: $21,6442020Revenue 2021: $237,613Expenses 2021: $223,264Net Income 2021: $14,3492021Revenue 2022: $296,327Expenses 2022: $258,449Net Income 2022: $37,8782022Revenue 2023: $263,675Expenses 2023: $285,200Net Income 2023: -$21,5252023Revenue 2024: $289,620Expenses 2024: $280,548Net Income 2024: $9,0722024

Highlighted filing

2024

Revenue$289,620
Expenses$280,548
Net Income$9,072
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$156,244
Liabilities
$3,328
Net assets
$152,916
Revenue
$289,620
Expenses
$280,548
Net income
$9,072
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.03$1.53$2.90$2.81$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.31$1.37$2.64$2.85$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.66$0.07$1.59$2.96$2.58$0.38
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.07$1.21$2.38$2.23$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.11$1.07$2.13$1.91$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.11$0.85$2.05$2.13$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.03$0.09$0.93$2.07$2.01$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.97$0.09$0.88$2.02$1.98$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.11$0.83$2.31$2.36$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.13$0.88$2.33$2.31$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.15$0.86$1.70$1.74$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.01$0.04$0.97$1.31$1.32$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.06$0.98$1.36$1.37$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.09$0.99$1.32$1.36$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.11$1.03$1.86$1.83$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 3, 2025
Return Version
2024v5.0
Gross Receipts
$289,620
Mission and Program Overview

Mission

Affordable day care in the community

Provide quality daycare services for children of the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$91,486$86,720▼ $4,766
Land, Buildings, and Equipment, Net$77,125$69,524▼ $7,601
Total Assets$168,611$156,244▼ $12,367
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,675--
Other Liabilities$24,767$3,328▼ $21,439
Total Liabilities$31,442$3,328▼ $28,114
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$137,169$152,916▲ $15,747
Total Net Assets Fund Balance$137,169$152,916▲ $15,747
Total Liabilities and Net Assets / Fund Balance$168,611$156,244▼ $12,367

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$56,964$51,047$108,011
Other Land Buildings$11,444$15,046$26,490
Equipment-$12,448$12,448
Leasehold Improvements$1,116$3,363$4,479
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Meghan AndersonPresident
Abby HalvorsonBoard Member
Mandra KruseBoard Member
Dustin DegenSecretary/tr
Marilyn RhorerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$23,540
Program Service Revenue
$258,343
Investment Income
$540
Other Revenue
$7,197
All Other Contributions
$10,000
Change in Net Assets
$9,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$215,432
Other Expenses$65,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$177,639$19,738-$197,377
Occupancy$23,672$2,630-$26,302
Payroll Taxes$16,910--$16,910
Insurance$8,030$892-$8,922
Depreciation Depletion-$7,601-$7,601
Fees for Services Accounting-$2,652-$2,652
Other Employee Benefits$1,030$115-$1,145
Office Expenses$466$52-$518
Advertising-$157-$157
Other Expenses$287$138-$138
Total Functional Expenses$246,276$34,272$0$280,548
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
Payroll Liabilities - Federal$3,215
Payroll Liabilities - State$113
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 7A

“The board of directors has oversight of the compensation of employees”

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

“REVIEWED BY BOARD”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Beresford Childcare Inc
EIN
46-0459861
Phone
6057638055
Address
209 WEST ELM ST, BERESFORD, SD 57004

Signing Officer

Name
Meghan Anderson
Title
President
Phone
6057638055
Signed
2025-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Meghan Anderson
Formed
2002
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
Employees
24

Preparer

Firm
Elo Prof LLC
Address
PO BOX 951, HURON, SD 57350
Preparer
Brandon R Telkamp CPA
Phone
6053528573
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“EQUITY ADJUSTMENT 6,675”

Raw XML Appendix375 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE QUALITY DAYCARE SERVICES FOR CHILDREN OF THE COMMUNITY
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0157
IRS990/AdvertisingGrp/TotalAmt0157
IRS990/AllOtherContributionsAmt010000
IRS990/BooksInCareOfDetail/PersonNm0KARI PETERSON
IRS990/BooksInCareOfDetail/PhoneNum06057638055
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0209 WEST ELM STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BERESFORD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057004
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt091486
IRS990/CashNonInterestBearingGrp/EOYAmt086720
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt023540
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0540
IRS990/CYOtherExpensesAmt065116
IRS990/CYOtherRevenueAmt07197
IRS990/CYProgramServiceRevenueAmt0258343
IRS990/CYRevenuesLessExpensesAmt09072
IRS990/CYSalariesCompEmpBnftPaidAmt0215432
IRS990/CYTotalExpensesAmt0280548
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0289620
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07601
IRS990/DepreciationDepletionGrp/TotalAmt07601
IRS990/Desc0AFFORDABLE DAYCARE FOR COMMUNITY
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt024
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0246276
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02652
IRS990/FeesForServicesAccountingGrp/TotalAmt02652
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0ABBY HALVORSON
IRS990/Form990PartVIISectionAGrp/PersonNm1MANDRA KRUSE
IRS990/Form990PartVIISectionAGrp/PersonNm2MEGHAN ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm3DUSTIN DEGEN
IRS990/Form990PartVIISectionAGrp/PersonNm4MARILYN RHORER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt013540
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0289620
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0892
IRS990/InsuranceGrp/ProgramServicesAmt08030
IRS990/InsuranceGrp/TotalAmt08922
IRS990/InvestmentIncomeGrp/ExclusionAmt0540
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0540
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt081904
IRS990/LandBldgEquipBasisNetGrp/BOYAmt077125
IRS990/LandBldgEquipBasisNetGrp/EOYAmt069524
IRS990/LandBldgEquipCostOrOtherBssAmt0151428
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE QUALITY DAYCARE SERVICES FOR CHILDREN OF THE COMMUNITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt06675
IRS990/NetAssetsOrFundBalancesBOYAmt0137169
IRS990/NetAssetsOrFundBalancesEOYAmt0152916
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0137169
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0152916
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02630
IRS990/OccupancyGrp/ProgramServicesAmt023672
IRS990/OccupancyGrp/TotalAmt026302
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt052
IRS990/OfficeExpensesGrp/ProgramServicesAmt0466
IRS990/OfficeExpensesGrp/TotalAmt0518
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt06675
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0115
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01030
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01145
IRS990/OtherExpensesGrp/Desc0GROCERIES
IRS990/OtherExpensesGrp/Desc1BUILDING SUPPLIES
IRS990/OtherExpensesGrp/Desc2CURRICULUM/EDUCATIONAL SU
IRS990/OtherExpensesGrp/Desc3MISC
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0297
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1138
IRS990/OtherExpensesGrp/ProgramServicesAmt015571
IRS990/OtherExpensesGrp/ProgramServicesAmt12671
IRS990/OtherExpensesGrp/ProgramServicesAmt2287
IRS990/OtherExpensesGrp/TotalAmt015571
IRS990/OtherExpensesGrp/TotalAmt12968
IRS990/OtherExpensesGrp/TotalAmt2287
IRS990/OtherExpensesGrp/TotalAmt3138
IRS990/OtherLiabilitiesGrp/BOYAmt024767
IRS990/OtherLiabilitiesGrp/EOYAmt03328
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07197
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07197
IRS990/OtherRevenueTotalAmt07197
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019738
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0177639
IRS990/OtherSalariesAndWagesGrp/TotalAmt0197377
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt016910
IRS990/PayrollTaxesGrp/TotalAmt016910
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MEGHAN ANDERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0PARENT FEES 1
IRS990/ProgramServiceRevenueGrp/Desc1FOOD REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0242899
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115444
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0242899
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115444
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017031
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01783
IRS990/PYOtherExpensesAmt054828
IRS990/PYProgramServiceRevenueAmt0244861
IRS990/PYRevenuesLessExpensesAmt0-21525
IRS990/PYSalariesCompEmpBnftPaidAmt0230372
IRS990/PYTotalExpensesAmt0285200
IRS990/PYTotalRevenueAmt0263675
IRS990/ReconcilationRevenueExpnssAmt09072
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt053,268
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt023540
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt017031
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt059917
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt015200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt021356
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0137044
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0540
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0506
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt033
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01094
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0265540
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0246138
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0236377
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0205653
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0181046
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01134754
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0540
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0506
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01094
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt026371
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt016754
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt010143
IRS990ScheduleA/OtherIncome509Grp/TotalAmt053268
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95900
IRS990ScheduleA/PublicSupportPY509Pct00.94770
IRS990ScheduleA/PublicSupportTotal509Amt01271798
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0289080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0263169
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0296294
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0220853
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0202402
IRS990ScheduleA/Total509Grp/TotalAmt01271798
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0289620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0263675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0322698
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0237613
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0212554
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01326160
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt056964
IRS990ScheduleD/BuildingsGrp/DepreciationAmt051047
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0108011
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012448
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012448
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01116
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03363
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04479
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011444
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015046
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03215
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1113
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES - FEDERAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES - STATE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069524
IRS990ScheduleD/TotalLiabilityAmt03328
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HAS OVERSIGHT OF THE COMPENSATION OF EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EQUITY ADJUSTMENT 6,675
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0168611
IRS990/TotalAssetsEOYAmt0156244
IRS990/TotalAssetsGrp/BOYAmt0168611
IRS990/TotalAssetsGrp/EOYAmt0156244
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt023540
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034272
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0246276
IRS990/TotalFunctionalExpensesGrp/TotalAmt0280548
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031442
IRS990/TotalLiabilitiesEOYAmt03328
IRS990/TotalLiabilitiesGrp/BOYAmt031442
IRS990/TotalLiabilitiesGrp/EOYAmt03328
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0137169
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0152916
IRS990/TotalProgramServiceExpensesAmt0246276
IRS990/TotalProgramServiceRevenueAmt0258343
IRS990/TotalRevenueGrp/ExclusionAmt0540
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0265540
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0289620
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0168611
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0156244
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt029130 472ND AVENUE
IRS990/USAddress/CityNm0BERESFORD
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057004
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MEGHAN ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06057638055
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERESFORD CHILDCARE INC
ReturnHeader/Filer/BusinessNameControlTxt0BERE
ReturnHeader/Filer/EIN0460459861
ReturnHeader/Filer/PhoneNum06057638055
ReturnHeader/Filer/USAddress/AddressLine1Txt0209 WEST ELM ST
ReturnHeader/Filer/USAddress/CityNm0BERESFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057004
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460434947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELO PROF LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 951
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HURON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057350
ReturnHeader/PreparerPersonGrp/PhoneNum06053528573
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDON R TELKAMP CPA
ReturnHeader/ReturnTs02025-02-28T10:50:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.