Nonprofit · EIN 35-0868143
UNITED DAY CARE CENTER
Tax-exempt · MUNCIE, IN 47305
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,961,812 | $1,609,103 | $352,709 | $2,511,459 | $174,711 | $2,336,748 |
| December 31, 2024 | 990 | $2,671,596 | $1,707,523 | $964,073 | $2,029,983 | $45,944 | $1,984,039 |
| December 31, 2023 | 990 | $1,483,410 | $1,816,523 | -$333,113 | $1,075,153 | $55,187 | $1,019,966 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $841,128
- of which government grants
- $118,283
- Program service revenue
- $1,114,932
- Investment income
- $0
- Other revenue
- $5,752
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,178,078
- Salaries, compensation and benefits (total)
- $1,325,357
- Professional fundraising fees
- $0
- Occupancy
- $33,856
- Travel
- $1,584
- Depreciation
- $42,357
- Program services (functional)
- $1,284,252
- Management and general (functional)
- $324,851
Balance sheet and other
- Total assets, start of year
- $2,029,983
- Total assets, end of year
- $2,511,459
- Total liabilities, end of year
- $174,711
- Net assets, end of year
- $2,336,748
- Land, buildings and equipment
- $1,948,318
- Net assets without donor restrictions
- $2,232,698
- Net assets with donor restrictions
- $104,050
- Gross receipts
- $1,961,812
- Employees
- 37
- Volunteers
- 0
- Year formed
- 1974
- State of legal domicile
- IN
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 |
|---|---|---|---|
| LINDA TAYLOR | SECRETARY Trustee or director, Officer | 1 | $0 |
| JULIE COLLINS | TREASURER Trustee or director, Officer | 1 | $0 |
| NICOLE LUNSFORD | BOARD MEMBER Trustee or director | 1 | $0 |
| JOY VANDERHILL | CHAIR PERSON Trustee or director, Officer | 1 | $0 |
| MARYELLEN FRAZIER | BOARD MEMBER Trustee or director | 1 | $0 |
| DEBBIE FEICK | BOARD MEMBER Trustee or director | 1 | $0 |
| LAURA HELMS | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| AMY COLLARD | BOARD MEMBER Trustee or director | 1 | $0 |
| JIYEON LEE | BOARD MEMBER Trustee or director | 1 | $0 |
| JEANNE MCMILLAN | BOARD MEMBER Trustee or director | 1 | $0 |
| DEVAN KEMMERER | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL JOHNSON | EXECUTIVE DIRECTOR Key employee | 40 | $153,193 |
| TRENT DOWLING | BOARD MEMBER Trustee or director | 1 | $0 |
| LINDA TAYLOR | SECRETARY Trustee or director, Officer | 1 | $0 |
| JULIE COLLINS | TREASURER Trustee or director, Officer | 1 | $0 |
| NICOLE LUNSFORD | BOARD MEMBER Trustee or director | 1 | $0 |
| JOY VANDERHILL | CHAIR PERSON Trustee or director, Officer | 1 | $0 |
| MARYELLEN FRAZIER | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| DEBBIE FEICK | BOARD MEMBER Trustee or director | 1 | $0 |
| LAURA HELMS | BOARD MEMBER Trustee or director | 1 | $0 |
| AMY COLLARD | BOARD MEMBER Trustee or director | 1 | $0 |
| JOSIE KHADER | BOARD MEMBER Trustee or director | 1 | $0 |
| JIYEON LEE | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL JOHNSON | EXECUTIVE DIRECTOR Key employee | 40 | $156,831 |
| TRENT DOWLING | TREASURER Trustee or director, Officer | 1 | $0 |
| LINDA TAYLOR | BOARD MEMBER Trustee or director | 1 | $0 |
| JULIE COLLINS | BOARD MEMBER Trustee or director | 1 | $0 |
| TERRI TRUEX | BOARD MEMBER Trustee or director | 1 | $0 |
| NICOLE LUNSFORD | BOARD MEMBER Trustee or director | 1 | $0 |
| ADRIENNE NEWMAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| JOY VANDERHILL | CHAIR PERSON Trustee or director, Officer | 1 | $0 |
| MARYELLEN FRAZIER | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| GERALDINE BURNS | BOARD MEMBER Trustee or director | 1 | $0 |
| DEBBIE FEICK | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 312 S VINE ST, MUNCIE, IN 47305-2634
- Principal officer (990 for 2025)
- CAROL JOHNSON, PO BOX 4, MUNCIE, IN 47308
- Signed the 990
- CAROL JOHNSON, EXECUTIVE DIRECTOR
- Phone
- (765) 282-1742
- Return prepared by
- ESTEP - DOCTOR & COMPANY PC
Mission
TO PROVIDE QUALITY,HOLISTIC,AFFORDABLE,LICENSED CHILD CARE AND EARLY CHILDHOOD EDUCATION WITHOUT REGARD TO RACE,COLOR,NATIONAL ORIGIN,SEX OR HANDICAP. CENTER BASED CHILD CARE IS AVAILABLE TO FAMILIES OF ALL INCOME LEVELS WITH LOW-INCOME FAMILIES AS THE TARGET POPULATION.
Program accomplishments
- TO PROVIDE CHILD DAYCARE SERVICES TO THE LOWER INCOME FAMILIES OF THE COMMUNITY.Expenses $1,284,252 · revenue $1,120,684
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
- 35-0868143
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1947
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,511,459
- Income (IRS master file)
- $1,961,812
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,961,812 | $1,609,103 | $2,511,459 | XML |
| 990 | December 2024 | $2,671,596 | $1,707,523 | $2,029,983 | XML |
| 990 | December 2023 | $1,483,410 | $1,816,523 | $1,075,153 | XML |
| 990 | December 2022 | $1,483,175 | $1,841,780 | $1,428,891 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 35-0868143).
Questions about UNITED DAY CARE CENTER
- What is the EIN of UNITED DAY CARE CENTER?
- The employer identification number (EIN) of UNITED DAY CARE CENTER is 35-0868143.
- Is UNITED DAY CARE CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1947.
- Are donations to UNITED DAY CARE CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UNITED DAY CARE 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 UNITED DAY CARE 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 UNITED DAY CARE 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 UNITED DAY CARE CENTER?
- The 990 for the year ended December 31, 2025 names CAROL JOHNSON.
- Who are the officers and directors of UNITED DAY CARE CENTER?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does UNITED DAY CARE CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,961,812, expenses of $1,609,103 and total assets of $2,511,459 at year end.
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