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Nonprofit · EIN 46-0332296

COMMUNITY DAY CARE ASSOCIATION INC

Tax-exempt · MILLER, SD 57362

Financials

$303K$330K2023$298K$333K2024
Revenue Expenses · by fiscal year end
Financials of COMMUNITY DAY CARE ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$297,586$333,168-$35,582$201,116$2,794$198,322
August 31, 2024990$302,866$330,286-$27,420$239,721$5,817$233,904
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$13,784
Program service revenue
$262,249
Investment income
$4,524
Net income from fundraising events
$13,477
Other revenue
$17,029

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$262,990
Salaries, compensation and benefits (total)
$288,215
Professional fundraising fees
$0
Accounting fees
$669
Depreciation
$8,668
Program services (functional)
$333,168

Balance sheet and other

Total assets, start of year
$239,721
Total assets, end of year
$201,116
Total liabilities, end of year
$2,794
Net assets, end of year
$198,322
Land, buildings and equipment
$87,993
Net assets without donor restrictions
$198,322
Gross receipts
$304,886
Employees
24

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 August 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JESSICA BERTSCHSECRETARY
Trustee or director, Officer
–$0
CANDICE BINGERDIRECTOR
Trustee or director
–$0
CHELSEA DROZPRESIDENT
Trustee or director, Officer
–$0
JERSEE JOHNSONVICE PRESIDE
Trustee or director, Officer
–$0
MARISA LAKNERTREASURER
Trustee or director, Officer
–$0
DANA MCCARTYDIRECTOR
Trustee or director
–$0
990 for the year ended August 31, 2024: 6 people
NameTitleHours / weekCompensation
CANDICE BINGERDIRECTOR
Trustee or director
–$0
CHELSEA DROZPRESIDENT
Trustee or director, Officer
–$0
GERI HARGENSSECRETARY
Trustee or director, Officer
–$0
JERSEE JOHNSONVICE PRESIDE
Trustee or director, Officer
–$0
MARISA LAKNERDIRECTOR
Trustee or director
–$0
DANA MCCARTYDIRECTOR
Trustee or director
–$0

Address and contacts

Address (IRS master file)
602 E 5TH ST, MILLER, SD 57362-1552
Principal officer (990 for 2024)
CHELSEA DROZ, 425 E 2ND AVE, MILLER, SD 57362
Signed the 990
CHELSEA DROZ, PRESIDENT
Phone
(605) 853-3880
Return prepared by
KOHLMAN BIERSCHBACH & ANDERSON LLP

Mission

DAY CARE

990 for the year ended August 31, 2025

Program accomplishments

  • PROVIDE DAYCARE SERVICES AND NURSERY PRE-SCHOOL SERVICES TO THE PUBLIC. THESE SERVICES ARE PROVIDED SO THE PARENTS CAN WORK AT THEIR JOBS. SERVICES ARE PROVIDED 5 DAYS PER WEEK, APPROXIMATELY 11 HOURS PER DAY.
    Expenses $333,168 · revenue $262,249

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 August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
46-0332296
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
August
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P33Z)
Assets (IRS master file)
$201,116
Income (IRS master file)
$304,886

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$297,586$333,168$201,116XML
990August 2024$302,866$330,286$239,721XML
990August 2023$266,337$286,847$268,739IRS
990August 2022–––IRS
990August 2021–––IRS
990August 2020–––IRS
990-EZAugust 2019–––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 46-0332296).

Questions about COMMUNITY DAY CARE ASSOCIATION INC

What is the EIN of COMMUNITY DAY CARE ASSOCIATION INC?
The employer identification number (EIN) of COMMUNITY DAY CARE ASSOCIATION INC is 46-0332296.
Is COMMUNITY DAY CARE ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
Are donations to COMMUNITY DAY CARE ASSOCIATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does COMMUNITY DAY CARE ASSOCIATION 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 COMMUNITY DAY CARE ASSOCIATION INC due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did COMMUNITY DAY CARE ASSOCIATION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of COMMUNITY DAY CARE ASSOCIATION INC?
The 990 for the year ended August 31, 2025 names CHELSEA DROZ.
Who are the officers and directors of COMMUNITY DAY CARE ASSOCIATION INC?
The 990 for the year ended August 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does COMMUNITY DAY CARE ASSOCIATION INC have?
On its 990 for the year ended August 31, 2025 it reported revenue of $297,586, expenses of $333,168 and total assets of $201,116 at year end.

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