﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-30T12:49:59-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>382666112</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KLEPADLO WINNELL NUORALA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2301 MITCHELL PARK DR</AddressLine1Txt>
        <CityNm>PETOSKEY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49770</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>381806543</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PETOSKEY CHILDREN'S NURSERY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PETO</BusinessNameControlTxt>
      <PhoneNum>2319399009</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1804 MITCHELL STREET</AddressLine1Txt>
        <CityNm>PETOSKEY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49770</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANNE MERRILL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2319399009</PhoneNum>
      <SignatureDt>2025-01-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL L NUORALA</PreparerPersonNm>
      <PTIN>P00080302</PTIN>
      <PhoneNum>2313473963</PhoneNum>
      <PreparationDt>2025-01-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>PCNPRESCHOOL.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>168351</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4750</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>132156</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>4</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">31441</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>4189</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>27252</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>164162</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>120289</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2525</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>10165</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>87</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>10908</OtherExpensesTotalAmt>
      <TotalExpensesAmt>143974</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20188</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>141829</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>162017</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>143365</BOYAmt>
        <EOYAmt>165212</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>590</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>143955</BOYAmt>
        <EOYAmt>165212</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2126</BOYAmt>
        <EOYAmt>3195</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>141829</BOYAmt>
        <EOYAmt>162017</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>EDUCATION - COOPERATIVE PRESCHOOL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE PRESCHOOL EDUCATION IN A COOPERATIVE SETTING FOR 30+ 3-5 YEAR OLDS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>141441</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>141441</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRISTIN BOWLING</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MYAH NESTER</PersonNm>
        <TitleTxt>CO-VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON HILL</PersonNm>
        <TitleTxt>CO-VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNE MERRILL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HANNAH VANOS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ANNE MERRILL</PersonNm>
        <USAddress>
          <AddressLine1Txt>1804 MITCHELL STREET</AddressLine1Txt>
          <CityNm>PETOSKEY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49770</ZIPCd>
        </USAddress>
        <PhoneNum>2319399009</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>13442</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53739</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32569</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>36321</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4750</CurrentTaxYearAmt>
        <TotalAmt>140821</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>52711</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>86060</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>127301</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>131985</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>163597</CurrentTaxYearAmt>
        <TotalAmt>561654</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>66153</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>139799</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>159870</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>168306</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>168347</CurrentTaxYearAmt>
        <TotalAmt>702475</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>702475</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>11</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4</CurrentTaxYearAmt>
        <TotalAmt>26</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>11</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4</CurrentTaxYearAmt>
        <TotalAmt>26</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>66164</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>139803</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>159874</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>168309</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>168351</CurrentTaxYearAmt>
        <TotalAmt>702501</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99980</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING DIN</Event1Nm>
        <GrossReceiptsEvent1Amt>25671</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>25671</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4189</OtherDirectExpensesEvent1Amt>
        <Event2Nm>PUMPKIN RUN</Event2Nm>
        <GrossReceiptsEvent2Amt>5770</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>5770</GrossRevenueEvent2Amt>
        <GrossReceiptsTotalAmt>31441</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>31441</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4189</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>4189</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>27252</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 22 INSURANCE 1,889 BANK CHARGES 8 CONTINUING EDUCATION 52 FIELD TRIP 275 CONSUMABLES 2,471 DUES &amp; SUBSCRIPTIONS 1,575 LICENSING 276 SUPPLIES 2,379 TOYS AND EQUIPMENT 1,018 WEBSITE 143 MISCELLANEOUS 210 NON-INVESTMENT DEPRECIATION 590 TOTAL 10,908</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT &amp; FURNITURE 30,560 30,560 LESS ACCUMULATED DEPRECIATION 29,970 30,560 TOTAL 590 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,126 3,195</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>