Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
EIN 83-0758697 • 501(c)3 • Bonesteel, SD
Profile
The entities mission is to provide daycare services for children on a daily basis which will include educational enrichment.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 3.2% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Assets
Up$40,316
Up $8,532 (+27%) from 2023
Liabilities
Down$317
Down $211 (-40%) from 2023
Net Assets
Up$39,999
Up $8,743 (+28%) from 2023
Revenue
Up$121,250
Up $53,771 (+80%) from 2023
Expenses
Up$112,507
Up $11,796 (+12%) from 2023
Net Income
Up$8,743
Up $41,975 (+126%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
The entities mission is to provide daycare services for children on a daily basis which will include educational enrichment.
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE DAYCARE SERVICES FOR CHILDREN ON A DAILEY BASIS WHICH WILL INCLUDE EDUCATIONAL ENRICHMENT. | - | $108,613 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KAREN JANOUSEK | Treasurer | PT | $3,900 | - | $3,900 |
| PAMELA SPANN | Director | - | $0 | - | - |
| KATIE ANDEWS | Director | - | $0 | - | - |
| TRISHA CAHOY | Vice President | - | $0 | - | - |
| CALLIE PAVEL | Director | - | $0 | - | - |
| CONNIE SCHMITZ | Director | - | $0 | - | - |
| SAMANTHA CERNY | Secretary | - | $0 | - | - |
| AMANDA JOHNSON | President & CEO | - | $0 | - | - |
“State food reimbusement $5528”
“PATRONAGE DIVIDENDS $26”
“Advertising and Promotion $40”
“Office Expenses $690”
“Depreciation $1280”
“Insurance $4589”
“GROCERIES $8723”
“REPAIRS/MAINTENANCE $822”
“SUPPLIES $766”
“TRAINING $66”
“Machinery and Equipment - Beginning $3949 Machinery and Equipment - Ending $2669”
“PAYROLL TAX PAYABLE - Beginning $462 PAYROLL TAX PAYABLE - Ending $280”
“CHILD CARE LIAB - Beginning $66 CHILD CARE LIAB - Ending $37”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KAREN JANOUSEK |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6056542281 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 29594 SD HWY 1806 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BONESTEEL |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57317 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 27835 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 37647 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 35310 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8743 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3894 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 31784 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 40316 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 14409 |
| IRS990EZ/GrossReceiptsAmt | 0 | 122292 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 43 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 31256 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 39999 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 31256 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 39999 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1714 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 3900 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KAREN JANOUSEK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | PAMELA SPANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KATIE ANDEWS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TRISHA CAHOY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CALLIE PAVEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CONNIE SCHMITZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | SAMANTHA CERNY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | AMANDA JOHNSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | President & CEO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3949 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 2669 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 16976 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 5554 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ENTITIES MISSION IS TO PROVIDE DAYCARE SERVICES FOR CHILDREN ON A DAILY BASIS WHICH WILL INCLUDE EDUCATIONAL ENRICHMENT. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 66976 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE DAYCARE SERVICES FOR CHILDREN ON A DAILEY BASIS WHICH WILL INCLUDE EDUCATIONAL ENRICHMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 108613 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 89923 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 1042 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 13367 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 528 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 317 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 112507 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 108613 |
| IRS990EZ/TotalRevenueAmt | 0 | 121250 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 35310 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 750 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 32534 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 32381 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 45978 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 146953 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 18964 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5835 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1552 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9078 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4786 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 40215 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.78510 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.82260 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 146953 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 35310 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 750 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 32534 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 32381 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 45978 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 146953 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 54274 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 6585 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 34086 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 41459 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 50764 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 187168 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | STATE FOOD REIMBUSEMENT $5528 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PATRONAGE DIVIDENDS $26 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Advertising and Promotion $40 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Office Expenses $690 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Depreciation $1280 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Insurance $4589 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GROCERIES $8723 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | REPAIRS/MAINTENANCE $822 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | SUPPLIES $766 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | TRAINING $66 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Machinery and Equipment - Beginning $3949 Machinery and Equipment - Ending $2669 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | PAYROLL TAX PAYABLE - Beginning $462 PAYROLL TAX PAYABLE - Ending $280 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | CHILD CARE LIAB - Beginning $66 CHILD CARE LIAB - Ending $37 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Revenue.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KAREN JANOUSEK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COUGAR CUBS DAYCARE CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COUG |
| ReturnHeader/Filer/EIN | 0 | 830758697 |
| ReturnHeader/Filer/PhoneNum | 0 | 6056542994 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 403 BIRDSELL STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BONESTEEL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57317 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 760741077 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Victor Schmitz CPAPC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | Box 279 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Burke |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57523 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6057752435 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | VICTOR SCHMITZ |
| ReturnHeader/ReturnTs | 0 | 2025-10-06T11:48:08-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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