Nonprofit · EIN 20-0023859
ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER
Tax-exempt · ELKADER, IA 52043
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $348,335 | $400,140 | -$51,805 | $451,483 | $140,667 | $310,816 |
| December 31, 2024 | 990 | $505,177 | $474,502 | $30,675 | $513,439 | $150,818 | $362,621 |
| December 31, 2023 | 990 | $353,375 | $431,867 | -$78,492 | $482,334 | $150,384 | $331,950 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,833
- Program service revenue
- $335,364
- Investment income
- $78
- Net income from fundraising events
- $60
- Other revenue
- $60
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $52,847
- Other salaries and wages
- $222,159
- Salaries, compensation and benefits (total)
- $306,314
- Professional fundraising fees
- $0
- Accounting fees
- $625
- Occupancy
- $23,641
- Depreciation
- $24,631
- Program services (functional)
- $370,121
- Management and general (functional)
- $30,019
Balance sheet and other
- Total assets, start of year
- $513,439
- Total assets, end of year
- $451,483
- Total liabilities, end of year
- $140,667
- Net assets, end of year
- $310,816
- Land, buildings and equipment
- $313,873
- Gross receipts
- $348,335
- Employees
- 23
- Volunteers
- 7
- Year formed
- 2004
- State of legal domicile
- IA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JODY KRUGGER | EXECUTIVE DIRECTOR Key employee | 40 | $52,847 |
| LACI BECK | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ALISON HESS | SECRETARY Trustee or director, Officer | 1 | $0 |
| JENNIFER COWSERT | TREASURER Trustee or director, Officer | 1 | $0 |
| MIRANDA ORR | PRESIDENT Trustee or director | 1 | $0 |
| MISSY BERGAN | DIRECTOR Trustee or director | 1 | $0 |
| MARISSA RODAS | DIRECTOR Trustee or director | 1 | $0 |
| MEGHAN BOND | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JODY KRUGGER | EXECUTIVE DIRECTOR Key employee | 40 | $53,358 |
| AMANDA SCHNEIDER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JARED FUNK | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ALISON HESS | SECRETARY Trustee or director, Officer | 1 | $0 |
| JENNIFER COWSERT | TREASURER Trustee or director, Officer | 1 | $0 |
| MIRANDA ORR | DIRECTOR Trustee or director | 1 | $0 |
| SHAWNA PRIEM | DIRECTOR Trustee or director | 1 | $0 |
| DANIELLE EATON | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JODY KRUGGER | EXECUTIVE DIRECTOR Key employee | 40 | $52,538 |
| AMANDA SCHNEIDER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JARED FUNK | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ALISON HESS | SECRETARY Trustee or director, Officer | 1 | $0 |
| JENNIFER COWSERT | TREASURER Trustee or director, Officer | 1 | $0 |
| ABBI PERKINS | DIRECTOR Trustee or director | 1 | $0 |
| SHAWNA PRIEM | DIRECTOR Trustee or director | 1 | $0 |
| DANIELLE EATON | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 667, ELKADER, IA 52043-0667
- In care of
- % JENNIFER COWSERT
- Principal officer (990 for 2025)
- JENNIFER COWSERT, 18996 DRUMLIN ROAD, ELKADER, IA 52043
- Signed the 990
- JENNIFER COWSERT, TREASURER
- Phone
- (563) 245-2098
- Return prepared by
- ELKADER TAX AND BOOKKEEPING LLC
Mission
PRESCHOOL AND CHILD DAYCARE PROGRAM
Program accomplishments
- DAYCARE PROGRAMExpenses $363,533 · revenue $329,395
- FOOD REIMBURSEMENTExpenses $6,588 · revenue $5,969
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-0023859
- 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
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $451,483
- Income (IRS master file)
- $348,335
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $348,335 | $400,140 | $451,483 | XML |
| 990 | December 2024 | $505,177 | $474,502 | $513,439 | IRS |
| 990 | December 2023 | $353,375 | $431,867 | $482,334 | XML |
| 990 | December 2022 | $532,698 | $433,997 | $568,826 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 20-0023859).
Questions about ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER
- What is the EIN of ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER?
- The employer identification number (EIN) of ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER is 20-0023859.
- Is ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER 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 ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER?
- The 990 for the year ended December 31, 2025 names JENNIFER COWSERT.
- Who are the officers and directors of ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $52,847 (JODY KRUGGER, EXECUTIVE DIRECTOR).
- How much revenue does ELKADER COMMUNITY CHILD CARE AND LEARNING CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $348,335, expenses of $400,140 and total assets of $451,483 at year end.
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