Nonprofit · EIN 46-0324880
FIRST LUTHERAN DAY CARE CENTER INC
Tax-exempt · MITCHELL, SD 57301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $376,765 | $381,421 | -$4,656 | $116,264 | $2,881 | $113,383 |
| May 31, 2025 | 990 | $327,164 | $342,334 | -$15,170 | $120,583 | $2,544 | $118,039 |
| May 31, 2024 | 990 | $288,168 | $315,860 | -$27,692 | $133,615 | $406 | $133,209 |
| May 31, 2023 | 990 | $311,677 | $321,202 | -$9,525 | $161,200 | $299 | $160,901 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $327,673
- Investment income
- $32
- Other revenue
- $49,060
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $65,890
- Salaries, compensation and benefits (total)
- $304,842
- Professional fundraising fees
- $0
- Accounting fees
- $1,421
- Occupancy
- $4,916
- Depreciation
- $9,782
- Program services (functional)
- $293,331
- Management and general (functional)
- $73,447
- Fundraising (functional)
- $14,643
Balance sheet and other
- Total assets, start of year
- $120,583
- Total assets, end of year
- $116,264
- Total liabilities, end of year
- $2,881
- Net assets, end of year
- $113,383
- Land, buildings and equipment
- $84,480
- Net assets without donor restrictions
- $113,383
- Gross receipts
- $376,765
- Employees
- 20
- Year formed
- 1975
- State of legal domicile
- SD
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 May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNNE VERMUELEN | EXECUTIVE DIRECTOR Key employee, Highest-paid employee | 40 | $65,890 |
| LACEY BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| KRISTY REHORST | DIRECTOR Trustee or director | 1 | $0 |
| TAYLOR HAUCK | DIRECTOR Trustee or director | 1 | $0 |
| BRADYN STEFFEN | DIRECTOR Trustee or director | 1 | $0 |
| AMY NORDEN | DIRECTOR Trustee or director | 1 | $0 |
| KELSEY FUCHS | DIRECTOR Trustee or director | 1 | $0 |
| JENNA AUCH | SECRETARY Officer | 1 | $0 |
| JEN AADLAND | PRESIDENT Officer | 1 | $0 |
| JACOB SONNE | VICE PRESIDENT Officer | 1 | $0 |
990 for the year ended May 31, 2025: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNNE VERMUELEN | EXECUTIVE DIRECTOR Key employee, Highest-paid employee | 40 | $65,769 |
| LACEY BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| KRISTY REHORST | DIRECTOR Trustee or director | 1 | $0 |
| TRESSA WEDE | DIRECTOR Trustee or director | 1 | $0 |
| TAYLOR HAUCK | DIRECTOR Trustee or director | 1 | $0 |
| JOE SCHROEDER | DIRECTOR Trustee or director | 1 | $0 |
| AMANDA SCHUTZ | DIRECTOR Trustee or director | 1 | $0 |
| KATY MUELLER | PRESIDENT Officer | 2 | $0 |
| JENNA AUCH | SECRETARY Officer | 1 | $0 |
| JEN AADLAND | VICE PRESIDENT Officer | 1 | $0 |
990 for the year ended May 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNNE VERMUELEN | EXECUTIVE DIRECTOR Key employee, Highest-paid employee | 40 | $65,072 |
| LACEY BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| KRISTY REHORST | DIRECTOR Trustee or director | 1 | $0 |
| TRESSA WEDE | DIRECTOR Trustee or director | 1 | $0 |
| TAYLOR HAUCK | DIRECTOR Trustee or director | 1 | $0 |
| JOE SCHROEDER | DIRECTOR Trustee or director | 1 | $0 |
| AMANDA SCHUTZ | DIRECTOR Trustee or director | 1 | $0 |
| KATY MUELLER | PRESIDENT Officer | 1 | $0 |
| JENNA AUCH | SECRETARY Officer | 1 | $0 |
| JEN AADLAND | VICE PRESIDENT Officer | 2 | $0 |
990 for the year ended May 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNNE VERMUELEN | EXECUTIVE DIRECTOR Key employee, Highest-paid employee | 40 | $65,987 |
| TRESSA WEDE | DIRECTOR Trustee or director | 1 | $0 |
| JENNA AUCH | DIRECTOR Trustee or director | 1 | $0 |
| TAYLOR HAUK | DIRECTOR Trustee or director | 1 | $0 |
| JEN AADLAND | DIRECTOR Trustee or director | 1 | $0 |
| JOE SCHROEDER | DIRECTOR Trustee or director | 1 | $0 |
| AMANDA SCHUTZ | DIRECTOR Trustee or director | 1 | $0 |
| KATY MUELLER | SECRETARY Officer | 1 | $0 |
| LACEY BENNETT | PRESIDENT Officer | 3 | $0 |
| KRISTY REHORST | VICE PRESIDENT Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 411 N DUFF ST, MITCHELL, SD 57301-2508
- Principal officer (990 for 2025)
- LYNNE VERMUELEN, 411 N DUFF, MITCHELL, SD 57301
- Signed the 990
- LYNNE VERMUELEN, EXECUTIVE DIRECTOR
- Phone
- (605) 996-9742
- Return prepared by
- CARLON & MILLAR PROF LLC
Mission
CHILD CARE CENTER SERVING OVER 68 CHILDREN
Program accomplishments
- CHILD CARE CENTER SERVING OVER 70 CHILDRENExpenses $293,331 · revenue $343,600
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990 on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0324880
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1977
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $116,264
- Income (IRS master file)
- $376,765
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $376,765 | $381,421 | $116,264 | XML |
| 990 | May 2025 | $327,164 | $342,334 | $120,583 | XML |
| 990 | May 2024 | $288,168 | $315,860 | $133,615 | XML |
| 990 | May 2023 | $311,677 | $321,202 | $161,200 | XML |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 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 46-0324880).
Questions about FIRST LUTHERAN DAY CARE CENTER INC
- What is the EIN of FIRST LUTHERAN DAY CARE CENTER INC?
- The employer identification number (EIN) of FIRST LUTHERAN DAY CARE CENTER INC is 46-0324880.
- Is FIRST LUTHERAN DAY CARE CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
- Are donations to FIRST LUTHERAN DAY CARE CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST LUTHERAN DAY CARE 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 FIRST LUTHERAN DAY CARE CENTER INC due?
- The return for tax year 2026 (the year ending May 31, 2027) is due October 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST LUTHERAN DAY CARE CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2026.
- Who is the principal officer of FIRST LUTHERAN DAY CARE CENTER INC?
- The 990 for the year ended May 31, 2026 names LYNNE VERMUELEN.
- Who are the officers and directors of FIRST LUTHERAN DAY CARE CENTER INC?
- The 990 for the year ended May 31, 2026 lists 10 people; 1 received compensation from the organization, the highest $65,890 (LYNNE VERMUELEN, EXECUTIVE DIRECTOR).
- How much revenue does FIRST LUTHERAN DAY CARE CENTER INC have?
- On its 990 for the year ended May 31, 2026 it reported revenue of $376,765, expenses of $381,421 and total assets of $116,264 at year end.
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