Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Cougar Cub Daycare Inc
EIN 81-3808892 • 501(c)3 • Bird City, KS
Profile
The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Balance Sheet
Assets
Up$144,059
Up $127,328 (+761%) from 2023
Liabilities
Down$1,712
Down $532 (-24%) from 2023
Net Assets
Up$142,347
Up $127,860 (+883%) from 2023
Revenue
Up$241,290
Up $142,697 (+145%) from 2023
Expenses
Up$113,430
Up $6,215 (+5.8%) from 2023
Net Income
Up$127,860
Up $136,482 (+1583%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $144,059
- Liabilities
- $1,712
- Net assets
- $142,347
- Revenue
- $241,290
- Expenses
- $113,430
- Net income
- $127,860
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 5, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $241,290
Mission and Program Overview
Mission
The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community.
The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. The corporation is designated by irs as a public charity under 509(a)(2). Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $14,165 | $142,074 | ▲ $127,909 |
| Land, Buildings, and Equipment, Net | $2,566 | $1,985 | ▼ $581 |
| Total Assets | $16,731 | $144,059 | ▲ $127,328 |
| Liabilities | |||
| Other Liabilities | $2,244 | $1,712 | ▼ $532 |
| Total Liabilities | $2,244 | $1,712 | ▼ $532 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $14,487 | $142,347 | ▲ $127,860 |
| Total Net Assets Fund Balance | $14,487 | $142,347 | ▲ $127,860 |
| Total Liabilities and Net Assets / Fund Balance | $16,731 | $144,059 | ▲ $127,328 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $5,810 | - | $5,810 |
| Equipment | $-3,825 | $3,825 | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Teryn Carmichael | President |
| Anita Burton | Director |
| Blanca Rodriguez | Director |
| Lesley Marshall | Director |
| Judy Waters | Trustee/dire |
| Jane Young | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $176,098
- Program Service Revenue
- $65,192
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $176,098
- Change in Net Assets
- $127,860
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $86,388 |
| Other Expenses | $27,042 |
| 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 | $80,249 | - | - | $80,249 |
| Fees for Services Other | $15,099 | - | - | $15,099 |
| Payroll Taxes | $6,139 | - | - | $6,139 |
| Occupancy | $5,951 | - | - | $5,951 |
| Fees for Services Accounting | $3,205 | - | - | $3,205 |
| Insurance | $2,206 | - | - | $2,206 |
| Depreciation Depletion | $581 | - | - | $581 |
| Total Functional Expenses | $113,430 | $0 | $0 | $113,430 |
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
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Fica Tax Payable | $1,057 |
| Federal W/h Payable | $454 |
| State W/h Payable | $201 |
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 9
“Jane young po box 201 bird city, ks 67731-0201 blanca rodriguez po box 91 mcdonald, ks 67745-0091 anita burton po box 171 bird city, ks 67731-0171 lesley marshall po box 1 15577 road 3 mcdonald, ks 67745-0001 judy waters po box 82 bird city, ks 67731”
Form 990, Page 6, Part VI, Line 11B
“Review of tax filings at regular meeting of directors.”
Form 990, Page 6, Part VI, Line 19
“Upon request at business office”
Filing and Contact Details
Filer
- Filer Name
- Cougar Cub Daycare Inc
- EIN
- 81-3808892
- Phone
- 7857342556
- Address
- P O BOX 353 107 WEST 4TH, BIRD CITY, KS 67731-0353
Signing Officer
- Name
- Jane Young
- Title
- Treasurer
- Phone
- 7857347373
- Signed
- 2025-08-05
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Teryn Carmichael
- Formed
- 2016
- Legal Domicile
- Ks
- Voting Board Members
- 6
- Independent Board Members
- 0
- Employees
- 3
Preparer
- Firm
- Laurie a Leonard CPA
- Address
- PO BOX 39 204 N BIRD AVE, BIRD CITY, KS 67731-0039
- Preparer
- Laurie a Leonard
- Phone
- 7857342505
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community.”
Form 990, Page 1, Part I, Line 6
“The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community. Volunteer services may be used in achieving this stated purpose.”
Form 990, Page 2, Part III, Line 4D
“The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Within the scope of the foregoing purposes and without limiting the generality of the foregoing, the corporation is organized and will be operated to provide childcare for working parents, grandparents, guardians and foster families in the community.”
Form 990, Part IX, Line 11G
“Bank charges 10 0 0 food expense 7,394 0 0 motel 1,128 0 0 office expense 394 0 0 professional mileage reimburs 410 0 0 subscription 434 0 0 supplies 5,020 0 0 taxes 80 0 0 other business exp 229 0 0 total 15,099 0 0”
Raw XML Appendix330 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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|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
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| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/FormationYr | 0 | 2016 |
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| IRS990/InvestmentInJointVentureInd | 0 | false |
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| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 219710 |
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| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 609594 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 241290 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 98593 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 108219 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 96995 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 64497 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 609594 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 98593 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 108219 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 96995 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 64497 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 609594 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | -3825 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3825 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5810 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5810 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1057 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 454 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 201 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | FICA TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | FEDERAL W/H PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | STATE W/H PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1985 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1712 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. WITHIN THE SCOPE OF THE FOREGOING PURPOSES AND WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE CORPORATION IS ORGANIZED AND WILL BE OPERATED TO PROVIDE CHILDCARE FOR WORKING PARENTS, GRANDPARENTS, GUARDIANS AND FOSTER FAMILIES IN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. WITHIN THE SCOPE OF THE FOREGOING PURPOSES AND WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE CORPORATION IS ORGANIZED AND WILL BE OPERATED TO PROVIDE CHILDCARE FOR WORKING PARENTS, GRANDPARENTS, GUARDIANS AND FOSTER FAMILIES IN THE COMMUNITY. VOLUNTEER SERVICES MAY BE USED IN ACHIEVING THIS STATED PURPOSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. WITHIN THE SCOPE OF THE FOREGOING PURPOSES AND WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE CORPORATION IS ORGANIZED AND WILL BE OPERATED TO PROVIDE CHILDCARE FOR WORKING PARENTS, GRANDPARENTS, GUARDIANS AND FOSTER FAMILIES IN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | JANE YOUNG PO BOX 201 BIRD CITY, KS 67731-0201 BLANCA RODRIGUEZ PO BOX 91 MCDONALD, KS 67745-0091 ANITA BURTON PO BOX 171 BIRD CITY, KS 67731-0171 LESLEY MARSHALL PO BOX 1 15577 ROAD 3 MCDONALD, KS 67745-0001 JUDY WATERS PO BOX 82 BIRD CITY, KS 67731 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | REVIEW OF TAX FILINGS AT REGULAR MEETING OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UPON REQUEST AT BUSINESS OFFICE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BANK CHARGES 10 0 0 FOOD EXPENSE 7,394 0 0 MOTEL 1,128 0 0 OFFICE EXPENSE 394 0 0 PROFESSIONAL MILEAGE REIMBURS 410 0 0 SUBSCRIPTION 434 0 0 SUPPLIES 5,020 0 0 TAXES 80 0 0 OTHER BUSINESS EXP 229 0 0 TOTAL 15,099 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | KS |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 144059 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 16731 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 144059 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 176098 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 113430 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 113430 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2244 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1712 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2244 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1712 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 14487 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 142347 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 2787 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 113430 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 65192 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 65192 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 241290 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 16731 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 144059 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 413 215 S BIRD AVE |
| IRS990/USAddress/CityNm | 0 | BIRD CITY |
| IRS990/USAddress/StateAbbreviationCd | 0 | KS |
| IRS990/USAddress/ZIPCd | 0 | 677310413 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JANE YOUNG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7857347373 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COUGAR CUB DAYCARE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COUG |
| ReturnHeader/Filer/EIN | 0 | 813808892 |
| ReturnHeader/Filer/PhoneNum | 0 | 7857342556 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 353 107 WEST 4TH |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BIRD CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 677310353 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 481198988 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LAURIE A LEONARD CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 39 204 N BIRD AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BIRD CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 677310039 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7857342505 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LAURIE A LEONARD |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-08-12T16:32:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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