Nonprofit · EIN 27-0045368
BRIGHT BEGINNINGS LEARNING CENTER
Tax-exempt · PLATTE, SD 57369
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $440,278 | $394,929 | $45,349 | $413,301 | $66,312 | $346,989 |
| December 31, 2024 | 990 | $423,878 | $378,182 | $45,696 | $367,871 | $66,231 | $301,640 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $51,770
- Program service revenue
- $350,845
- Investment income
- $5,748
- Net income from fundraising events
- $31,915
- Other revenue
- $31,915
Expenses
- Grants and similar amounts paid
- $25,200
- Compensation of officers, directors and key employees
- $35,639
- Other salaries and wages
- $234,630
- Salaries, compensation and benefits (total)
- $291,967
- Professional fundraising fees
- $0
- Accounting fees
- $5,496
- Occupancy
- $14,993
- Depreciation
- $17,313
- Program services (functional)
- $394,929
Balance sheet and other
- Total assets, start of year
- $367,871
- Total assets, end of year
- $413,301
- Total liabilities, end of year
- $66,312
- Net assets, end of year
- $346,989
- Land, buildings and equipment
- $233,100
- Gross receipts
- $449,418
- Employees
- 27
- Volunteers
- 75
- Year formed
- 2003
- State of legal domicile
- SD
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 |
|---|---|---|---|
| MELISSA SYBESMA | MANAGER Trustee or director | 40 | $35,639 |
| MAHRA STRAND | Board Member Trustee or director | 0 | $0 |
| KAREN LANG | Board Member Trustee or director | 0 | $0 |
| MELISSA JOHNSON | BOARD MEMBER Trustee or director | 0 | $0 |
| LACEY HOGAN | President Officer | 1 | $0 |
| ERIN SIBBEL | Vice President Officer | 0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA SYBESMA | MANAGER Trustee or director, Officer | 40 | $34,413 |
| MAHRA STRAND | Secretary Trustee or director, Officer | 0 | $0 |
| KAREN LANG | Board Member Trustee or director | 0 | $0 |
| LACEY HOGAN | President Trustee or director | 1 | $0 |
| ERIN SIBBEL | Vice President Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 512 S IOWA AVE, PLATTE, SD 57369-3100
- In care of
- % THOMAS DEADRICK
- Principal officer (990 for 2025)
- LACY HOGAN
- Signed the 990
- LACEY HOGAN, President
- Phone
- (605) 337-9794
- Return prepared by
- Millar & Gustad PC
Mission
EDUCATIONAL CENTER FOR THE CARE AND SUPPORT OF CHILDREN
Program accomplishments
- EDUCATIONAL LEARNING CENTER - THIS FACILITY PROVIDES DAYCARE AND PRESCHOOL SERVICES FOR CHILDREN WHILE PARENTS ARE WORKING AWAY FROM HOME. IN 2025 THE FACILITY PROVIDED CARE AND LEARNING FOR CHILDREN FROM OVER 40 FAMILIES WITH IN THE COMMUNITY.Expenses $394,929 · grants $25,200 · revenue $440,278
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
- 27-0045368
- 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
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $413,301
- Income (IRS master file)
- $449,418
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $471,643 | $473,668 | $330,473 | IRS |
| 990 | December 2022 | $531,909 | $507,990 | $339,729 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about BRIGHT BEGINNINGS LEARNING CENTER
- What is the EIN of BRIGHT BEGINNINGS LEARNING CENTER?
- The employer identification number (EIN) of BRIGHT BEGINNINGS LEARNING CENTER is 27-0045368.
- Is BRIGHT BEGINNINGS LEARNING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to BRIGHT BEGINNINGS LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BRIGHT BEGINNINGS 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 BRIGHT BEGINNINGS 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 BRIGHT BEGINNINGS 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 BRIGHT BEGINNINGS LEARNING CENTER?
- The 990 for the year ended December 31, 2025 names LACY HOGAN.
- Who are the officers and directors of BRIGHT BEGINNINGS LEARNING CENTER?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $35,639 (MELISSA SYBESMA, MANAGER).
- How much revenue does BRIGHT BEGINNINGS LEARNING CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $440,278, expenses of $394,929 and total assets of $413,301 at year end.
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