﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-13T09:06:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>460434947</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ELO PROF LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6300 SOUTH OLD VILLAGE PLACE SUITE</AddressLine1Txt>
        <CityNm>SIOUX FALLS</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57108</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>460462438</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GROWING DREAMS LEARNING CENTER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GROW</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 236</AddressLine1Txt>
        <CityNm>FREEMAN</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57029</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARY HOFER</PersonNm>
      <PersonTitleTxt>SECRETARY/TREASURER</PersonTitleTxt>
      <SignatureDt>2025-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>NICHOLAS G OLSON</PreparerPersonNm>
      <PTIN>P03166527</PTIN>
      <PhoneNum>6052711302</PhoneNum>
      <PreparationDt>2025-11-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>124691</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>12000</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>110062</ProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>2629</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>5153</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-2524</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>119538</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>129825</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2040</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>9949</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>84</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>8732</OtherExpensesTotalAmt>
      <TotalExpensesAmt>150630</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-31092</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>49772</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>18680</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>52114</BOYAmt>
        <EOYAmt>22448</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>815</BOYAmt>
        <EOYAmt>349</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>52929</BOYAmt>
        <EOYAmt>22797</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>3157</BOYAmt>
        <EOYAmt>4117</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>49772</BOYAmt>
        <EOYAmt>18680</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE AFFORDABLE CHILD CARE SERVICES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE AFFORDABLE CHILD CARE SERVICES TO FAMILIES IN THE COMMUNITY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>150630</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>150630</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARRIE KLEIN</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CATHY HERLYN</PersonNm>
        <TitleTxt>VICE CHAIRMA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY HOFER</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REBECCA HANSHAW</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HANNAH GUTHRIE</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>50000</CompensationAmt>
        <EmployeeBenefitProgramAmt>1096</EmployeeBenefitProgramAmt>
      </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>MARY HOFER</PersonNm>
        <USAddress>
          <AddressLine1Txt>27816 443RD AVE</AddressLine1Txt>
          <CityNm>FREEMAN</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57029</ZIPCd>
        </USAddress>
        <PhoneNum>6056656007</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>40313</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>100713</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12000</CurrentTaxYearAmt>
        <TotalAmt>161026</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>98157</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>106039</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>107762</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>112691</CurrentTaxYearAmt>
        <TotalAmt>424649</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>138470</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>206752</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>115762</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>124691</CurrentTaxYearAmt>
        <TotalAmt>585675</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>585675</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>138470</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>206752</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>115762</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>124691</CurrentTaxYearAmt>
        <TotalAmt>585675</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 1,531 LICENSES 20 SUPPLIES 4,450 DUES &amp; SUBSCRIPTIONS 1,272 EDUCATION &amp; TRAINING 4 PAYROLL PROCESSING 989 NON-INVESTMENT DEPRECIATION 466 TOTAL 8,732</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>4,523 4,523 LESS ACCUMULATED DEPRECIATION 3,708 4,174 TOTAL 815 349</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,157 4,117</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>