Nonprofit · EIN 38-2184285
SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK INC
Tax-exempt · BATTLE CREEK, MI 49017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $191,509 | $220,217 | -$28,708 | $349,627 | $0 | $349,627 |
| December 31, 2024 | 990 | $183,796 | $240,316 | -$56,520 | $378,335 | $0 | $378,335 |
| December 31, 2023 | 990 | $170,261 | $267,374 | -$97,113 | $441,465 | $0 | $441,465 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $191,509
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $30,100
- Other salaries and wages
- $113,867
- Salaries, compensation and benefits (total)
- $146,055
- Professional fundraising fees
- $0
- Accounting fees
- $400
- Occupancy
- $28,082
- Travel
- $121
- Depreciation
- $2,524
- Program services (functional)
- $205,167
- Management and general (functional)
- $15,050
Balance sheet and other
- Total assets, start of year
- $378,335
- Total assets, end of year
- $349,627
- Total liabilities, end of year
- $0
- Net assets, end of year
- $349,627
- Land, buildings and equipment
- $52,060
- Gross receipts
- $191,509
- Employees
- 7
- Year formed
- 1979
- State of legal domicile
- MI
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 |
|---|---|---|---|
| MAUDE J BRISTOL-PERRY | PRESIDENT Officer | 40 | $30,100 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAUDE J BRISTOL-PERRY | PRESIDENT Officer | 40 | $50,000 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAUDE J BRISTOL-PERRY | PRESIDENT Officer | 40 | $62,125 |
Address and contacts
- Address (IRS master file)
- 78 BYNUM DR, BATTLE CREEK, MI 49017-1703
- In care of
- % MAUDE J BRISTOL-PERRY
- Principal officer (990 for 2025)
- MAUDE J BRISTOL-PERRY, 78 BYNUM ST, BATTLE CREEK, MI 49017
- Signed the 990
- MAUDE J BRISTOL-PERRY, PRESIDENT
- Phone
- (269) 962-6460
- Return prepared by
- WHITE & COMPANY PC
Mission
PROMOTING TOTAL DEVELOPMENT
Program accomplishments
- CHILD CARE DEVELOPMENT OF A PROGRAM OF LEARNING, CARING AND PLAY FOR INFANTS, TODDLERS, AND AFTER SCHOOL CHILDREN OF LOW INCOME FAMILIES AND COMMUNITY COLLEGE STUDENTS. EXPOSES CHILDREN TO SOCIAL AND EDUCATIONAL ACTIVITIES THAT MAY BE UNAVAILABLE AT HOME. PROMOTES TOTAL DEVELOPMENT.Expenses $205,167
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
- 38-2184285
- 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
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33Z)
- Assets (IRS master file)
- $349,627
- Income (IRS master file)
- $191,509
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $191,509 | $220,217 | $349,627 | XML |
| 990 | December 2024 | $183,796 | $240,316 | $378,335 | XML |
| 990 | December 2023 | $170,261 | $267,374 | $441,465 | XML |
| 990 | December 2022 | $631,794 | $341,096 | $618,143 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | 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 38-2184285).
Questions about SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK INC
- What is the EIN of SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK INC?
- The employer identification number (EIN) of SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK INC is 38-2184285.
- Is SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK 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 SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK 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 SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK 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 SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK INC?
- The 990 for the year ended December 31, 2025 names MAUDE J BRISTOL-PERRY.
- Who are the officers and directors of SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK INC?
- The 990 for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $30,100 (MAUDE J BRISTOL-PERRY, PRESIDENT).
- How much revenue does SUGAR & SPICE CHILD CARE CENTER OF BATTLE CREEK INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $191,509, expenses of $220,217 and total assets of $349,627 at year end.
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