Civic Intelligence

Growing Dreams Learning Center Inc

EIN 46-0462438 • 501(c)3 • Freeman, SD

Profile

Provide afforable child care services

PO Box 236Freeman, SD 57029

n/A

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

20th percentile

-26%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

98th percentile

$51,096

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 42.7% of source-year revenue.

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

Asset Growth

16th percentile

-57%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

56th percentile

3.3%

Faster revenue growth than 56% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$22,797

Down $30,132 (-57%) from 2023

Liabilities

Up

$4,117

Up $960 (+30%) from 2023

Net Assets

Down

$18,680

Down $31,092 (-62%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin20th percentile

Revenue

Up

$119,538

Up $3,776 (+3.3%) from 2023

Expenses

Down

$150,630

Down $11,154 (-6.9%) from 2023

Net Income

Up

-$31,092

Up $14,930 (+32%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$100K$50K$0Assets 2010: $17,540Net Assets 2010: $17,5402010Assets 2011: $25,040Net Assets 2011: $25,0402011Assets 2012: $23,508Net Assets 2012: $23,5082012Assets 2013: $11,983Net Assets 2013: $11,9832013Assets 2014: $8,066Liabilities 2014: $2,279Net Assets 2014: $5,7872014Assets 2015: $13,883Net Assets 2015: $13,8832015Assets 2016: $26,323Net Assets 2016: $26,3232016Assets 2017: $30,478Net Assets 2017: $30,4782017Assets 2018: $28,915Net Assets 2018: $28,9152018Assets 2019: $21,734Net Assets 2019: $21,7342019Assets 2020: $33,158Net Assets 2020: $33,1582020Assets 2021: $34,717Liabilities 2021: $3,7632021Assets 2022: $99,725Liabilities 2022: $3,931Net Assets 2022: $95,7942022Assets 2023: $52,929Liabilities 2023: $3,157Net Assets 2023: $49,7722023Assets 2024: $22,797Liabilities 2024: $4,117Net Assets 2024: $18,6802024

Highlighted filing

2024

Assets$22,797
Liabilities$4,117
Net Assets$18,680
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $84,606Expenses 2010: $84,098Net Income 2010: $5082010Revenue 2011: $99,136Expenses 2011: $91,636Net Income 2011: $7,5002011Revenue 2012: $90,969Expenses 2012: $92,501Net Income 2012: -$1,5322012Revenue 2013: $83,302Expenses 2013: $94,827Net Income 2013: -$11,5252013Revenue 2014: $93,724Expenses 2014: $99,920Net Income 2014: -$6,1962014Revenue 2015: $108,778Expenses 2015: $100,682Net Income 2015: $8,0962015Revenue 2016: $120,365Expenses 2016: $107,925Net Income 2016: $12,4402016Revenue 2017: $107,298Expenses 2017: $103,143Net Income 2017: $4,1552017Revenue 2018: $98,293Expenses 2018: $99,856Net Income 2018: -$1,5632018Revenue 2019: $122,585Expenses 2019: $129,766Net Income 2019: -$7,1812019Revenue 2020: $143,466Expenses 2020: $132,042Net Income 2020: $11,4242020Revenue 2021: $133,951Expenses 2021: $136,155Net Income 2021: -$2,2042021Revenue 2022: $206,752Expenses 2022: $141,911Net Income 2022: $64,8412022Revenue 2023: $115,762Expenses 2023: $161,784Net Income 2023: -$46,0222023Revenue 2024: $119,538Expenses 2024: $150,630Net Income 2024: -$31,0922024

Highlighted filing

2024

Revenue$119,538
Expenses$150,630
Net Income-$31,092
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$22,797
Liabilities
$4,117
Net assets
$18,680
Revenue
$119,538
Expenses
$150,630
Net income
-$31,092
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.23$0.04$0.19$1.20$1.51$0.31
2023Summary only. Only limited summary data is available for this year.$0.53$0.03$0.50$1.16$1.62$0.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.04$0.96$2.07$1.42$0.65
2021Summary only. Only limited summary data is available for this year.$0.35$0.04$1.34$1.36$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.33$1.43$1.32$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.22$1.23$1.30$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.29$0.98$1.00$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.30$0.30$1.07$1.03$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.26$1.20$1.08$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.14$1.09$1.01$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.02$0.06$0.94$1.00$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.83$0.95$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.24$0.91$0.93$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.25$0.99$0.92$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.18$0.85$0.84$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$124,691
Mission and Program Overview

Mission

Provide afforable child care services

Provide affordable child care services

Program Services

DescriptionGrantsExpenses
PROVIDE AFFORDABLE CHILD CARE SERVICES TO FAMILIES IN THE COMMUNITY-$150,630
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HANNAH GUTHRIEExecutive DiFT$50,000$1,096$51,096
CARRIE KLEINChairman-$0--
CATHY HERLYNVice Chairma-$0--
MARY HOFERSecretary/Tr-$0--
REBECCA HANSHAWBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Growing Dreams Learning Center Inc
EIN
46-0462438
Address
PO BOX 236, FREEMAN, SD 57029

Signing Officer

Name
Mary Hofer
Title
Secretary/treasurer
Signed
2025-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Elo Prof LLC
Address
6300 SOUTH OLD VILLAGE PLACE SUITE, SIOUX FALLS, SD 57108
Preparer
Nicholas G Olson
Phone
6052711302
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 1,531 licenses 20 supplies 4,450 dues & subscriptions 1,272 education & training 4 payroll processing 989 non-investment depreciation 466 total 8,732”

Form 990-ez, Part II, Line 24

“4,523 4,523 less accumulated depreciation 3,708 4,174 total 815 349”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 3,157 4,117”

Raw XML Appendix143 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MARY HOFER
IRS990EZ/BooksInCareOfDetail/PhoneNum06056656007
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt027816 443RD AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FREEMAN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057029
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt052114
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt022448
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt012000
IRS990EZ/CostOfGoodsSoldAmt05153
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-31092
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02040
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt052929
IRS990EZ/Form990TotalAssetsGrp/EOYAmt022797
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-2524
IRS990EZ/GrossReceiptsAmt0124691
IRS990EZ/GrossSalesOfInventoryAmt02629
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt049772
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018680
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt049772
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018680
IRS990EZ/OccupancyRentUtltsAndMaintAmt09949
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt440.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt450000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt01096
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CARRIE KLEIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CATHY HERLYN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARY HOFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3REBECCA HANSHAW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4HANNAH GUTHRIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIRMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EXECUTIVE DI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0815
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0349
IRS990EZ/OtherExpensesTotalAmt08732
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE AFFORDABLE CHILD CARE SERVICES
IRS990EZ/PrintingPublicationsPostageAmt084
IRS990EZ/ProgramServiceRevenueAmt0110062
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE AFFORDABLE CHILD CARE SERVICES TO FAMILIES IN THE COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0150630
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0129825
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03157
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt04117
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0150630
IRS990EZ/TotalProgramServiceExpensesAmt0150630
IRS990EZ/TotalRevenueAmt0119538
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt012000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0100713
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt040313
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0161026
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0112691
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0107762
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0106039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt098157
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0424649
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0585675
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0124691
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0115762
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0206752
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0138470
IRS990ScheduleA/Total509Grp/TotalAmt0585675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0124691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0115762
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0206752
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0138470
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0585675
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 1,531 LICENSES 20 SUPPLIES 4,450 DUES & SUBSCRIPTIONS 1,272 EDUCATION & TRAINING 4 PAYROLL PROCESSING 989 NON-INVESTMENT DEPRECIATION 466 TOTAL 8,732
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14,523 4,523 LESS ACCUMULATED DEPRECIATION 3,708 4,174 TOTAL 815 349
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,157 4,117
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
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY HOFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GROWING DREAMS LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0GROW
ReturnHeader/Filer/EIN0460462438
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 236
ReturnHeader/Filer/USAddress/CityNm0FREEMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057029
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460434947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELO PROF LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06300 SOUTH OLD VILLAGE PLACE SUITE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIOUX FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057108
ReturnHeader/PreparerPersonGrp/PhoneNum06052711302
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS G OLSON
ReturnHeader/ReturnTs02025-11-13T09:06:39-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits