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Nonprofit · EIN 26-3900028

HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC

Tax-exempt · CEDAR RAPIDS, IA 52404

Financials

$1.3M$1.6M2023$1.5M$1.6M2024$1.4M$1.4M2025
Revenue Expenses · by fiscal year end
Financials of HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,414,483$1,427,286-$12,803$128,958$52,997$75,961
December 31, 2024990$1,465,172$1,611,282-$146,110$160,891$72,127$88,764
December 31, 2023990$1,326,174$1,576,886-$250,712$324,848$86,638$238,210
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$11,479
of which government grants
$9,600
Program service revenue
$1,370,919
Investment income
$5,946
Net gain from sales of assets
$5,921
Net income from fundraising events
$6,048
Other revenue
$26,139

Expenses

Grants and similar amounts paid
$67,161
Compensation of officers, directors and key employees
$48,133
Other salaries and wages
$823,541
Salaries, compensation and benefits (total)
$938,357
Professional fundraising fees
$0
Accounting fees
$12,274
Occupancy
$50,894
Travel
$32,681
Depreciation
$30,436
Program services (functional)
$1,344,793
Management and general (functional)
$82,493

Balance sheet and other

Total assets, start of year
$160,891
Total assets, end of year
$128,958
Total liabilities, end of year
$52,997
Net assets, end of year
$75,961
Land, buildings and equipment
$89,619
Net assets without donor restrictions
$75,961
Gross receipts
$1,414,562
Employees
37
Volunteers
13
Year formed
2009
State of legal domicile
IA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
ANNA K WARNERSECRETARY
Trustee or director, Officer
32$48,133
JAY EBERLYPRESIDENT
Trustee or director, Officer
1$0
DEBORA EBERLYVICE PRESIDE
Trustee or director, Officer
0$0
KARLOS ARMSTRONGTREASURER
Trustee or director, Officer
0$0
JEFF MILLERDIRECTOR
Trustee or director
0$0
990 for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
ANNA K WARNERSECRETARY
Trustee or director, Officer
32$48,133
JAY EBERLYPRESIDENT
Trustee or director, Officer
5$0
DEBORA EBERLYVICE PRESIDE
Trustee or director, Officer
15$0
KARLOS ARMSTRONGTREASURER
Trustee or director, Officer
1$0
JEFF MILLERDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
ANNA K WARNERSECRETARY
Trustee or director, Officer
20$47,933
JAY EBERLYPRESIDENT
Trustee or director, Officer
5$0
DEBORA EBERLYVICE PRESIDE
Trustee or director, Officer
15$0
KARLOS ARMSTRONGTREASURER
Trustee or director, Officer
1$0
JEFF MILLERDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
4070 22ND AVE SW, CEDAR RAPIDS, IA 52404-6315
Principal officer (990 for 2025)
JAY EBERLY, 4455 BOY SCOUTS RD, CENTRAL CITY, IA 52214
Signed the 990
JAY EBERLY, PRESIDENT
Phone
(319) 390-4077
Return prepared by
HOGAN - HANSEN PC

Mission

THE ORGANIZATION PROVIDES DAY CARE SERVICES TO MEMBERS OF SPIRIT OF FAITH FAMILY CHURCH AND THE SURROUNDING NEIGHBORHOOD.

990 for the year ended December 31, 2025

Program accomplishments

  • THE ORGANIZATION PROVIDES DAY CARE SERVICES FOR MEMBERS OF THE SPIRIT OF FAITH CHURCH AND IMMEDIATE NEIGHBORHOOD.
    Expenses $1,344,793 · grants $67,161 · revenue $1,370,919

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
26-3900028
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2010
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P33)
Assets (IRS master file)
$128,958
Income (IRS master file)
$1,414,562

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,414,483$1,427,286$128,958XML
990December 2024$1,465,172$1,611,282$160,891XML
990December 2023$1,326,174$1,576,886$324,848XML
990December 2022$1,806,364$1,380,887$518,287IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-3900028).

Questions about HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC

What is the EIN of HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC?
The employer identification number (EIN) of HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC is 26-3900028.
Is HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
Are donations to HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC?
The 990 for the year ended December 31, 2025 names JAY EBERLY.
Who are the officers and directors of HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC?
The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $48,133 (ANNA K WARNER, SECRETARY).
How much revenue does HARVEST CHRISTIAN DAYCARE AND LEARNING CENTER INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,414,483, expenses of $1,427,286 and total assets of $128,958 at year end.

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