Civic Intelligence

Cougar Cubs Daycare Center Inc.

EIN 83-0758697 • 501(c)3 • Bonesteel, SD

Pub. 78 Eligible990-N Coverage

Profile

The entities mission is to provide daycare services for children on a daily basis which will include educational enrichment.

403 Birdsell StreetBonesteel, SD 57317

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

60th percentile

7.2%

Higher net margin than 60% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$3,900

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

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

Asset Growth

79th percentile

27%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

89th percentile

80%

Faster revenue growth than 89% of similar nonprofits.

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

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

Trend Graphs

Balance Sheet Trend

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

$80K$60K$40K$20K$0-$20KAssets 2019: $8,864Liabilities 2019: $10,076Net Assets 2019: -$1,2122019Assets 2020: $33,329Liabilities 2020: $7,674Net Assets 2020: $25,6552020Assets 2021: $50,828Liabilities 2021: $359Net Assets 2021: $50,4692021Assets 2022: $64,996Liabilities 2022: $508Net Assets 2022: $64,4882022Assets 2023: $31,784Liabilities 2023: $528Net Assets 2023: $31,2562023Assets 2024: $40,316Liabilities 2024: $317Net Assets 2024: $39,9992024

Highlighted filing

2024

Assets$40,316
Liabilities$317
Net Assets$39,999

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2019: $96,582Expenses 2019: $92,237Net Income 2019: $4,3452019Revenue 2020: $106,027Expenses 2020: $79,160Net Income 2020: $26,8672020Revenue 2021: $114,968Expenses 2021: $90,154Net Income 2021: $24,8142021Revenue 2022: $115,108Expenses 2022: $101,089Net Income 2022: $14,0192022Revenue 2023: $67,479Expenses 2023: $100,711Net Income 2023: -$33,2322023Revenue 2024: $121,250Expenses 2024: $112,507Net Income 2024: $8,7432024

Highlighted filing

2024

Revenue$121,250
Expenses$112,507
Net Income$8,743

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 6, 2025
Return Version
2024v5.2
Gross Receipts
$122,292
Mission and Program Overview

Mission

The entities mission is to provide daycare services for children on a daily basis which will include educational enrichment.

Program Services

DescriptionGrantsExpenses
PROVIDE DAYCARE SERVICES FOR CHILDREN ON A DAILEY BASIS WHICH WILL INCLUDE EDUCATIONAL ENRICHMENT.-$108,613
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KAREN JANOUSEKTreasurerPT$3,900-$3,900
PAMELA SPANNDirector-$0--
KATIE ANDEWSDirector-$0--
TRISHA CAHOYVice President-$0--
CALLIE PAVELDirector-$0--
CONNIE SCHMITZDirector-$0--
SAMANTHA CERNYSecretary-$0--
AMANDA JOHNSONPresident & CEO-$0--
Filing and Contact Details

Filer

Filer Name
Cougar Cubs Daycare Center Inc
EIN
83-0758697
Phone
6056542994
Address
403 BIRDSELL STREET, BONESTEEL, SD 57317

Signing Officer

Name
Karen Janousek
Title
Treasurer
Signed
2025-10-06
Discuss with paid preparer
Yes

Preparer

Firm
Victor Schmitz CPAPC
Address
Box 279, Burke, SD 57523
Preparer
Victor Schmitz
Phone
6057752435
Supplemental Narrative

Additional Explanations

Other Revenue.1

State food reimbusement $5528

Other Revenue.2

PATRONAGE DIVIDENDS $26

Other Expenses.1001

Advertising and Promotion $40

Other Expenses.1002

Office Expenses $690

Other Expenses.1009

Depreciation $1280

Other Expenses.1012

Insurance $4589

Other Expenses.1

GROCERIES $8723

Other Expenses.2

REPAIRS/MAINTENANCE $822

Other Expenses.3

SUPPLIES $766

Other Expenses.4

TRAINING $66

Other Assets.1003

Machinery and Equipment - Beginning $3949 Machinery and Equipment - Ending $2669

Total Liabilities.1

PAYROLL TAX PAYABLE - Beginning $462 PAYROLL TAX PAYABLE - Ending $280

Total Liabilities.2

CHILD CARE LIAB - Beginning $66 CHILD CARE LIAB - Ending $37

Raw XML Appendix198 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STATE FOOD REIMBUSEMENT $5528
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUGAR CUBS DAYCARE CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0COUG
ReturnHeader/Filer/EIN0830758697
ReturnHeader/Filer/PhoneNum06056542994
ReturnHeader/Filer/USAddress/AddressLine1Txt0403 BIRDSELL STREET
ReturnHeader/Filer/USAddress/CityNm0BONESTEEL
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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