Nonprofit · EIN 27-0116658
NORTH STAR CHILD DEVELOPMENT CENTER INC
Tax-exempt · COEUR D ALENE, ID 83815
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,816,421 | $1,815,624 | $797 | $77,085 | $5,244 | $71,841 |
| December 31, 2024 | 990 | $1,618,868 | $1,601,948 | $16,920 | $94,166 | $23,122 | $71,044 |
| December 31, 2023 | 990 | $1,590,399 | $1,555,726 | $34,673 | $74,826 | $20,702 | $54,124 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,704,261
- of which government grants
- $1,697,549
- Program service revenue
- $112,160
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $90,000
- Other salaries and wages
- $1,247,787
- Salaries, compensation and benefits (total)
- $1,442,891
- Professional fundraising fees
- $0
- Accounting fees
- $21,780
- Occupancy
- $114,233
- Depreciation
- $804
- Program services (functional)
- $1,815,624
Balance sheet and other
- Total assets, start of year
- $94,166
- Total assets, end of year
- $77,085
- Total liabilities, end of year
- $5,244
- Net assets, end of year
- $71,841
- Land, buildings and equipment
- $3,214
- Net assets without donor restrictions
- $71,841
- Gross receipts
- $1,816,421
- Employees
- 40
- Volunteers
- 15
- Year formed
- 2006
- State of legal domicile
- ID
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 |
|---|---|---|---|
| LISA CESARINI | Executive Dir. Trustee or director | 40 | $90,000 |
| TODD DAMRON | President Trustee or director | 5 | $0 |
| TRACY MICHELLE MCLUSKIE | Director Trustee or director | 5 | $0 |
| SHARIS DAMRON | Secretary Trustee or director | 5 | $0 |
| BRIAN PLONKA | Director Trustee or director | 5 | $0 |
| JESSICA LENNARTZ | Treasurer Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY HOFIUS | Executive Dir. Trustee or director | 40 | $90,000 |
| TODD DAMRON | President Officer | 5 | $0 |
| TRACY MICHELLE MCLUSKIE | Director Officer | 5 | $0 |
| ALICE SCHLOSSER | Secretary Officer | 5 | $0 |
| SHARIS DAMRON | Treasurer Officer | 5 | $0 |
| BRIAN PLONKA | Director Officer | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY HOFIUS | Executive Dir. Trustee or director | 40 | $90,000 |
| TODD DAMRON | President Officer | 5 | $0 |
| TRACY MICHELLE MCLUSKIE | Vice President Officer | 5 | $0 |
| ALICE PEONE | Treasurer Officer | 5 | $0 |
| SHARIS DAMRON | Secretary Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 282 E KATHLEEN AVE, COEUR D ALENE, ID 83815-9812
- In care of
- % 408 SHERMAN AVE STE 316
- Principal officer (990 for 2025)
- LISA CESARINI, 282 E KATHLEEN AVE, COEUR DALENE, ID 83815
- Signed the 990
- LISA CESARINI, Executive Director
- Phone
- (208) 765-6828
- Website
- WWW.NORTHSTARSCHOOLS.ORG
- Return prepared by
- CORE ACCOUNTING & CONSULTING
Mission
A SCHOOL FOR CHILDREN WITH AUTISM SPECTRUM DISORDERS
Program accomplishments
- Our mission is to help children of all abilities achieve their maximum potential by using research based educational programs to address difficulties with Behavioral management, language, social play, self help & academic skills in an inclusive setting!Expenses $1,815,624
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
- 27-0116658
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B24)
- Assets (IRS master file)
- $77,085
- Income (IRS master file)
- $1,816,421
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,816,421 | $1,815,624 | $77,085 | IRS |
| 990 | December 2024 | $1,618,868 | $1,601,948 | $94,166 | XML |
| 990 | December 2023 | $1,590,399 | $1,555,726 | $74,826 | XML |
| 990 | December 2022 | $2,092,037 | $2,172,667 | $128,571 | 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 27-0116658).
Questions about NORTH STAR CHILD DEVELOPMENT CENTER INC
- What is the EIN of NORTH STAR CHILD DEVELOPMENT CENTER INC?
- The employer identification number (EIN) of NORTH STAR CHILD DEVELOPMENT CENTER INC is 27-0116658.
- Is NORTH STAR CHILD DEVELOPMENT CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to NORTH STAR CHILD DEVELOPMENT CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTH STAR CHILD DEVELOPMENT CENTER 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 NORTH STAR CHILD DEVELOPMENT CENTER INC 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 NORTH STAR CHILD DEVELOPMENT CENTER INC 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 NORTH STAR CHILD DEVELOPMENT CENTER INC?
- The 990 for the year ended December 31, 2025 names LISA CESARINI.
- Who are the officers and directors of NORTH STAR CHILD DEVELOPMENT CENTER INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $90,000 (LISA CESARINI, Executive Dir.).
- How much revenue does NORTH STAR CHILD DEVELOPMENT CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,816,421, expenses of $1,815,624 and total assets of $77,085 at year end.
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