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Nonprofit · EIN 23-7210127

LOGAN COMMUNITY DAY CARE ASSOCIATION INC

Tax-exempt · CONCORD, NC 28026

Financials

$827K$803K2023$853K$768K2024
Revenue Expenses · by fiscal year end
Financials of LOGAN COMMUNITY DAY CARE ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$853,491$767,642$85,849$1,245,912$140,547$1,105,365
December 31, 2023990$827,493$803,371$24,122$1,155,017$135,501$1,019,516
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$121,171
Program service revenue
$725,208
Investment income
$24
Net income from fundraising events
$6,940
Other revenue
$7,088

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$65,312
Other salaries and wages
$364,713
Salaries, compensation and benefits (total)
$472,629
Professional fundraising fees
$0
Accounting fees
$7,876
Occupancy
$3,550
Depreciation
$47,581
Program services (functional)
$667,898
Management and general (functional)
$96,691
Fundraising (functional)
$3,053

Balance sheet and other

Total assets, start of year
$1,155,017
Total assets, end of year
$1,245,912
Total liabilities, end of year
$140,547
Net assets, end of year
$1,105,365
Land, buildings and equipment
$702,712
Net assets without donor restrictions
$1,105,365
Gross receipts
$853,491
Employees
13
Volunteers
24
Year formed
1972
State of legal domicile
NC

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
DEBORAH BEATTYEXEC DIRECTO
Officer
40$65,312
ATTORNEY LAURA BAKERDIRECTOR
Trustee or director
2$0
VIOLA BARRETTDIRECTOR
Trustee or director
2$0
VERONICA CHERRYDIRECTOR
Trustee or director
2$0
WENDELL FANTDIRECTOR
Trustee or director
2$0
ATTORNEY DERRICK FOARDDIRECTOR
Trustee or director
2$0
JOAN HAMBRICTREASURER
Trustee or director, Officer
2$0
GREGORY HAMESDIRECTOR
Trustee or director
2$0
SYLVIA HEGGINSDIRECTOR
Trustee or director
2$0
TERRY LAMBDIRECTOR
Trustee or director
2$0
CLARENCE LAWINGDIRECTOR
Trustee or director
2$0
LISA LEADIRECTOR
Trustee or director
2$0
EURETHA LEEDIRECTOR
Trustee or director
2$0
AMOS MCCLOREYCHAIRMAN
Trustee or director, Officer
2$0
WILMA K MEANSDIRECTOR
Trustee or director
2$0
6 more people on this return
NameTitleHours / weekCompensation
ARICA RUCKERDIRECTOR
Trustee or director
2$0
VERNIE SHIPPDIRECTOR
Trustee or director
2$0
ELLA SMALLDIRECTOR
Trustee or director
2$0
TARA SMITHVICE CHAIR
Trustee or director, Officer
2$0
PAULETTE STEELESECRETARY
Trustee or director, Officer
2$0
SARA WAGONERDIRECTOR
Trustee or director
2$0
990 for the year ended December 31, 2023: 21 people
NameTitleHours / weekCompensationOther / benefits
DEBORAH BEATTYEXEC DIRECTO
Officer
40$63,353$1,959
ATTORNEY LAURA BAKERDIRECTOR
Trustee or director
1$0$0
VIOLA BARRETTDIRECTOR
Trustee or director
1$0$0
VERONICA CHERRYDIRECTOR
Trustee or director
1$0$0
WENDELL FANTDIRECTOR
Trustee or director
1$0$0
ATTORNEY DERRICK FOARDDIRECTOR
Trustee or director
1$0$0
JOAN HAMBRICTREASURER
Trustee or director, Officer
1$0$0
GREGORY HAMESDIRECTOR
Trustee or director
1$0$0
SYLVIA HEGGINSDIRECTOR
Trustee or director
1$0$0
TERRY LAMBDIRECTOR
Trustee or director
1$0$0
CLARENCE LAWINGDIRECTOR
Trustee or director
1$0$0
LISA LEADIRECTOR
Trustee or director
1$0$0
EURETHA LEEDIRECTOR
Trustee or director
1$0$0
AMOS MCCLOREYCHAIRMAN
Trustee or director, Officer
1$0$0
WILMA K MEANSDIRECTOR
Trustee or director
1$0$0
ARICA RUCKERDIRECTOR
Trustee or director
1$0$0
VERNIE SHIPPDIRECTOR
Trustee or director
1$0$0
ELLA SMALLDIRECTOR
Trustee or director
1$0$0
TARA SMITHVICE CHAIR
Trustee or director, Officer
1$0$0
PAULETTE STEELESECRETARY
Trustee or director, Officer
1$0$0
SARA WAGONERDIRECTOR
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
PO BOX 812, CONCORD, NC 28026-0812
Principal officer (990 for 2024)
DEBORAH BEATTY, 374 DAYVAULT ST, CONCORD, NC 28025
Signed the 990
DEBORAH BEATTY, EXEC DIRECTOR
Phone
(704) 786-8800
Return prepared by
J ALAN RUTHERFORD CPA PA

Mission

LOGAN COMMUNITY DAY CARE ASSOCIATION, INC. PROVIDES DAY CARE, FOOD AND COUNSELING TO CHILDREN, THE MAJORITY OF WHICH ARE REFERRED BY THE CABARRUS COUNTY DEPARTMENT OF SOCIAL SERVICES.

990 for the year ended December 31, 2024

Program accomplishments

  • DAY CARE CENTER PROVIDES FOR THE SOCIAL, EDUCATIONAL AND NUTRITIONAL NEEDS OF OVER 150 CHILDREN.
    Expenses $667,898 · revenue $725,208

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7210127
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
1972
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P33Z)
Assets (IRS master file)
$1,245,912
Income (IRS master file)
$853,491

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$853,491$767,642$1,245,912IRS
990December 2023$827,493$803,371$1,155,017XML
990December 2022$1,000,054$767,428$1,180,633IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS
990December 2017–––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 23-7210127).

Questions about LOGAN COMMUNITY DAY CARE ASSOCIATION INC

What is the EIN of LOGAN COMMUNITY DAY CARE ASSOCIATION INC?
The employer identification number (EIN) of LOGAN COMMUNITY DAY CARE ASSOCIATION INC is 23-7210127.
Is LOGAN COMMUNITY DAY CARE ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
Are donations to LOGAN COMMUNITY DAY CARE ASSOCIATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LOGAN 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 LOGAN COMMUNITY DAY CARE ASSOCIATION INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LOGAN 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 December 2024.
Who is the principal officer of LOGAN COMMUNITY DAY CARE ASSOCIATION INC?
The 990 for the year ended December 31, 2024 names DEBORAH BEATTY.
Who are the officers and directors of LOGAN COMMUNITY DAY CARE ASSOCIATION INC?
The 990 for the year ended December 31, 2024 lists 21 people; 1 received compensation from the organization, the highest $65,312 (DEBORAH BEATTY, EXEC DIRECTO).
How much revenue does LOGAN COMMUNITY DAY CARE ASSOCIATION INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $853,491, expenses of $767,642 and total assets of $1,245,912 at year end.

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