2026-08-11T08:38:26-04:00 2025-09-30 520783935 SMITH ELLIOTT KEARNS & COMPANY LLC 19405 EMERALD SQUARE STE 1400 HAGERSTOWN MD 21742 990 2024-10-01 550539244 SHEPHERDSTOWN DAY CARE INC SHEP 3048766923 PO BOX 388 SHEPHERDSTOWN WV 25443 JOHN LANTZY TREASURER 3048766923 2026-08-04 true false BRENDA MANSPEAKER CPA P01236543 3017335020 2026-08-04 2024 2025-03-06 01:10:19Z CHRISTINA MASON PO BOX 388 SHEPHERSTOWN WV 25443 961683 false X SHEPDAYCARE.ORG X 1972 WV THE CENTER PROVIDES DAY CARE EDUCATIONAL PROGRAMS AND INSTRUCTIONS TO CHILDREN FROM LOCAL FAMILIES BASED ON A SLIDING SCALE FOR INCOME. 13 13 27 2 0 75148 112496 762600 814518 10685 16252 -1353 -2026 847080 941240 0 0 659782 680551 0 1162 296891 325743 956673 1006294 -109593 -65054 970179 909117 44614 48606 925565 860511 THE CENTER PROVIDES DAY CARE EDUCATIONAL PROGRAMS AND INSTRUCTIONS TO CHILDREN FROM LOCAL FAMILIES BASED ON A SLIDING SCALE FOR INCOME. false false 860084 814518 THE CENTER PROVIDES DAY CARE EDUCATIONAL PROGRAMS AND INSTRUCTION TO CHILDREN FROM LOCAL FAMILIES. FEES ARE BASED ON INCOME OF FAMILIES AND IS DESIGNED TO PROVIDE ASSISTANCE TO LOWER INCOME FAMILIES. 860084 true true false false false false false false false false true false false false true true true false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 27 true false false false false false false false false false false false false false false X 13 13 false false false false false false false true true false false false true true true true true true false false WV X JOHN LANTZY 3048766923 PO BOX 388 SHEPHERDSTOWN WV 25443 MELISSA HOLMAN EXECTIVE DIR 40.00 X X 66116 0 0 CHRISTINA MASON PRESIDENT 5.00 X X 0 0 0 JENNA CROFFORD QUINN VICE PRESIDE 2.00 X X 0 0 0 LAUREN GRAFFAGNINI SECRETARY 2.00 X X 0 0 0 JOHN LANTZY TREASURER 2.00 X X 0 0 0 JOHN BROWN BOARD MEMBER 1.00 X 0 0 0 KIM EIFERT BOARD MEMBER 1.00 X 0 0 0 LYNDA GARGAN BOARD MEMBER 1.00 X 0 0 0 PATRICK KUSKI BOARD MEMBER 1.00 X 0 0 0 AMANDA FANARA-ROY BOARD MEMBER 1.00 X 0 0 0 SANDY SNOOK BOARD MEMBER 1.00 X 0 0 0 NANCY STRINE BOARD MEMBER 1.00 X 0 0 0 PATTY MARTINEAU BOARD MEMBER 1.00 X 0 0 0 DALE WALTER BOARD MEMBER 1.00 X 0 0 0 66116 false false false 27247 85249 112496 TUITION INCOME 758611 758611 CHILDCARE FOOD PROGRAM 41147 41147 SUMMER CAMP 14760 14760 814518 16252 16252 18417 27247 20443 -2026 941240 814518 16252 65224 55440 9784 567372 482267 85105 47955 40762 7193 19754 19754 42 42 5167 4651 516 90939 81845 9094 352 352 43200 32400 10800 7954 7153 801 SUPPLIES 60196 60196 FOOD AND KITCHEN SUPPLIES 56907 56907 CHILDREN PROGRAMS 22772 22772 BAD DEBTS 14175 14175 4285 1122 2001 1162 1006294 860084 145048 1162 3570 3063 340657 316657 34567 37858 1955 8292 1405086 880819 557376 524267 32054 18980 970179 909117 5482 4983 39132 43623 44614 48606 X 914387 845015 11178 15496 925565 860511 970179 909117 -65054 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1405086 880819 524267 524267 ACCRUED SALARY AND PAYROLL LIABILITI 40172 CUSTOMER DEPOSITS 3451 43623 X 941240 941240 941240 1006294 1006294 1006294 SCHEDULE D, PAGE 3, PART X SHEPHERDSTOWN DAY CARE, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, THE DAY CARE HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE DAY CARE QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE DAY CARE COMPLIES WITH ASC 740-10, WHICH ESTABLISHES A THRESHOLD FOR DETERMINING WHEN AN INCOME TAX BENEFIT OF A TAX POSITION CAN BE RECOGNIZED. THE THRESHOLD IMPOSED FOR FINANCIAL REPORTING IS GENERALLY HIGHER THAN THE THRESHOLD IMPOSED FOR CLAIMING DEDUCTIONS IN INCOME TAX RETURNS. UNDER ASC 740-10, A TAX POSITION INCLUDES, AMONG OTHER THINGS, (A) A DECISION NOT TO FILE A TAX RETURN (B) AN ALLOCATION OR A SHIFT OF INCOME BETWEEN JURISDICTIONS (C) THE CHARACTERIZATION OF INCOME OR A DECISION TO EXCLUDE REPORTING TAXABLE INCOME IN A TAX RETURN (D) A DECISION TO CLASSIFY A TRANSACTION, ENTITY, OR OTHER POSITION IN A TAX RETURN AS TAX EXEMPT AND (E) AN ENTITY'S STATUS, INCLUDING ITS STATUS AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. BASED ON ITS INTERPRETATION OF THE REQUIREMENTS OF ASC 740-10, MANAGEMENT BELIEVES THAT THE DAY CARE HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE. THE DAY CARE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE DAY CARE BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 POLICY IS PUBLISHED IN BROCHURES AND OTHER MEDIA. SCHEDULE E, LINE 6 THE CENTER RECEIVES FINANCIAL SUPPORT FROM THE HOT LUNCH PROGRAM (USDA) AND MOUNTAIN HEART PROGRAM (WV DEPARTMENT OF HEALTH AND HUMAN RESOURCES) TO ASSIST IN THE DELIVERY OF SERVICES TO THE UNDERPRIVILEDGED. AUCTION 45664 27247 18417 10997 9446 45664 27247 18417 10997 9446 20443 -2026 FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD HAS THE FINANCIAL STATEMENTS REVIEWED BY THE INDEPENDENT AUDITORS. THE BOARD IS GIVEN A SUMMARY OF THE 990 (FIRST SIX PAGES) AND A REVIEW OF THE 990 WITH AN OPPORTUNITY TO REVIEW THE ENTIRE 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER COMPLETES THE STATEMENT ANNUALLY. ANY STATEMENT MADE REGARDING A CONFLICT IS THEN REVIEWED AND CONSIDERED INDIVIDUALLY, AND ALL ATTEMPTS ARE MADE TO AVOID ANY POSSIBLE CONFLICTS OF INTEREST IN THE MEETINGS AND CONDUCTING OF BUSINESS RELATIONSHIPS. MEMBERS ARE ASKED TO EXCUSE THEMSELVES FROM ANY DISCUSSIONS AND VOTING ON TOPICS THAT MAY CAUSE FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS SET AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OR DIRECTORS WITH INPUT FROM ALL BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 18 DOCUMENTS ARE AVAILABLE UPON REQUEST. ALSO AVAILABLE IS THE FORM 990 ON WWW.GUIDESTAR.ORG. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON A WALK-IN REQUEST. THE ORGANIZATION MAINTAINS COPIES OF THESE RECORDS AND ANY MEMBER OF THE PUBLIC MAY VIEW THEM.