Nonprofit · EIN 45-4077445
COMPASSION CHILD CARE
Tax-exempt · SIOUX FALLS, SD 57103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,022,042 | $2,784,101 | $237,941 | $2,053,281 | $70,210 | $1,983,071 |
| December 31, 2023 | 990 | $2,172,230 | $2,194,051 | -$21,821 | $1,756,527 | $11,397 | $1,745,130 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,804,709
- Program service revenue
- $538,783
- Investment income
- $10,234
- Net income from fundraising events
- -$331,684
- Other revenue
- -$331,684
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,360,346
- Salaries, compensation and benefits (total)
- $1,570,384
- Professional fundraising fees
- $0
- Accounting fees
- $31,779
- Occupancy
- $119,802
- Travel
- $6,853
- Depreciation
- $104,374
- Program services (functional)
- $2,382,654
- Management and general (functional)
- $67,430
- Fundraising (functional)
- $334,017
Balance sheet and other
- Total assets, start of year
- $1,756,527
- Total assets, end of year
- $2,053,281
- Total liabilities, end of year
- $70,210
- Net assets, end of year
- $1,983,071
- Land, buildings and equipment
- $1,153,112
- Gross receipts
- $3,353,726
- Employees
- 75
- Volunteers
- 158
- Year formed
- 2011
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICH MERKOURIS | CHAIRPERSON Trustee or director, Officer | 10 | $0 |
| MICHAEL JOHNSON | VICE CHAIR Trustee or director, Officer | 0.5 | $0 |
| BARRY TERMAAT | TREASURER Trustee or director, Officer | 25 | $0 |
| JILL TERMAAT | SECRETARY Trustee or director, Officer | 1 | $0 |
| HOLLY JOHNSON | DIRECTOR Trustee or director | 2 | $0 |
| BILL TERMAAT | DIRECTOR Trustee or director | 0.5 | $0 |
| JAYNE TERMAAT | DIRECTOR Trustee or director | 2 | $0 |
| BEN DESCHEPPER | DIRECTOR Trustee or director | 0.5 | $0 |
| TRACY KIRBY | DIRECTOR Trustee or director | 0.5 | $0 |
| ROSS REITSMA | DIRECTOR Trustee or director | 1 | $0 |
| CRYSTAL REITSMA | DIRECTOR Trustee or director | 2 | $0 |
| DEIDRA RITTER | DIRECTOR Trustee or director | 5 | $0 |
| CHRIS RITTER | DIRECTOR Trustee or director | 0.5 | $0 |
| MANDY DESCHEPPER | DIRECTOR Trustee or director | 1 | $0 |
| JON KIRBY | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICH MERKOURIS | CHAIRPERSON Trustee or director, Officer | 10 | $0 |
| MICHAEL JOHNSON | VICE CHAIR Trustee or director, Officer | 0.5 | $0 |
| BARRY TERMAAT | TREASURER Trustee or director, Officer | 25 | $0 |
| JILL TERMAAT | SECRETARY Trustee or director, Officer | 1 | $0 |
| HOLLY JOHNSON | DIRECTOR Trustee or director | 2 | $0 |
| BILL TERMAAT | DIRECTOR Trustee or director | 0.5 | $0 |
| JAYNE TERMAAT | DIRECTOR Trustee or director | 2 | $0 |
| BEN DESCHEPPER | DIRECTOR Trustee or director | 0.5 | $0 |
| TRACY KIRBY | DIRECTOR Trustee or director | 0.5 | $0 |
| ROSS REITSMA | DIRECTOR Trustee or director | 1 | $0 |
| CRYSTAL REITSMA | DIRECTOR Trustee or director | 2 | $0 |
| DEIDRA RITTER | DIRECTOR Trustee or director | 5 | $0 |
| CHRIS RITTER | DIRECTOR Trustee or director | 0.5 | $0 |
| MANDY DESCHEPPER | DIRECTOR Trustee or director | 1 | $0 |
| JON KIRBY | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1921 E 8TH ST, SIOUX FALLS, SD 57103-1809
- In care of
- % RICH MERKOURIS
- Principal officer (990 for 2024)
- RICH MERKOURIS, 1921 E 8TH ST, SIOUX FALLS, SD 57103
- Signed the 990
- RICH MERKOURIS, CHAIRPERSON
- Phone
- (605) 274-3380
- Website
- WWW.COMPASSIONCHILDCARE.COM
- Return prepared by
- EIDE BAILLY LLP
Mission
WE EXIST TO STRENGTHEN WORKING-POOR FAMILIES SO THEY CAN EXPERIENCE THE FULLNESS OF GOD'S LOVE THROUGH JESUS CHRIST. WITH YOUR HELP WE CAN MAKE A DIFFERENCE.
Program accomplishments
- COMPASSION CHILD CARE WAS FOUNDED TO PROVIDE DAYCARE FOR FAMILIES IN NEED WHERE THEY CAN EXPERIENCE THE COMPASSION OF GOD AND HEAR THE GOOD NEWS OF JESUS CHRIST. THE ORGANIZATION USES EVERY ASPECT OF THE DAYCARE PROGRAM (ART, MUSIC, LANGUAGE, ETC.) TO SHARE THE GOOD NEWS OF JESUS CHRIST. THE ORGANIZATION STRIVES TO TREAT ALL CHILDREN WITH THE DIGNITY, EQUALITY, AND RESPECT THEY DESERVE AS CHILDREN CREATED IN THE IMAGE OF GOD. LOW-INCOME FAMILIES OFTEN STRUGGLE WITH AFFORDABLE CARE AND TRADITIONAL DAYCARE HOURS OF OPERATION. THE ORGANIZATION OFFERS LOWER INCOME WORKING FAMILIES THE MEANS TO ACCESS CERTIFIED, COMPREHENSIVE CHILDCARE AT A PRICE THAT ENABLES THEM TO STABILIZE THEIR OVERALL FINANCIAL LIFE. CONTINUED ON SCHEDULE O.EACH FAMILY PAYS A WEEKLY TUITION AMOUNT THAT IS DETERMINED BY REVIEWING THEIR INCOME AND DEBT. EACH FAMILY MEETS WITH A STAFF MEMBER AND A BOARD MEMBER EACH YEAR TO REVIEW THEIR TUITION AND DETERMINE THE APPROPRIATE AMOUNT TO PAY. DAYCARE IS AVAILABLE MONDAY THROUGH FRIDAY FROM 6:30 A.M. TO 6:30 P.M. AGE-APPROPRIATE EDUCATIONAL PROGRAMS AND SET DEVELOPMENT GOALS ARE OFFERED FOR EACH CHILD. THESE GOALS ARE COMMUNICATED TO PARENTS REGULARLY. ADDITIONALLY, PARENTS ARE OFFERED LIFE DEVELOPMENT AND LEARNING OPPORTUNITIES. THE ORGANIZATION PROMOTES AND COMMUNICATES OTHER COMMUNITY PROGRAMS THAT CAN HELP FAMILIES FLOURISH. THE ORGANIZATION SERVED 196 FAMILIES IN 2024. 91 PERCENT OF THE FAMILIES SERVED WERE AT OR BELOW 209 PERCENT OF THE FEDERAL POVERTY LEVEL. 78 PERCENT OF THE FAMILIES SERVED WERE BELOW 185 PERCENT OF THE FEDERAL POVERTY LEVEL.Expenses $2,030,758 · revenue $521,536
- ONE OF COMPASSION CHILD CARE'S CORE VALUES IS BEING FAMILY FOCUSED. THAT CORE VALUE DRIVES A PROGRAM FOR SINGLE MOTHERS WHERE THE ORGANIZATION OPERATES A HOME. A TOTAL OF 6 MOTHERS AND 10 CHILDREN WERE SERVED IN 2024. THE HOUSE MANAGERS BUILD RELATIONSHIPS WITH THE MOTHERS AND PROVIDE A STABLE INFLUENCE IN THEIR LIVES. EACH MOTHER PAYS $300 A MONTH TO LIVE IN THE HOME AND THEY GET A PORTION OF THAT BACK IF THEY LIVE IN THE HOME FOR ONE YEAR. THE CHILDREN OF THE MOTHERS MUST BE ENROLLED IN THE DAYCARE IN ORDER FOR MOMS TO QUALIFY FOR THIS PROGRAM.Expenses $337,228 · revenue $17,247
- ONE OF COMPASSION CHILD CARE'S CORE VALUES IS BEING FAMILY FOCUSED, AND THEREFORE ALL FAMILIES ARE REQUIRED TO ATTEND A THREE WEEK RESOURCE CLASS. EACH FAMILY ATTENDED THE THREE WEEK RESOURCE CLASSES AND CHOSE CLASSES THAT WERE APPROPRIATE FOR THEM SUCH AS PARENTING, BUDGETING, UNDERSTANDING PRESCHOOL CURRICULUM, HEALTH INSURANCE, OR CAR BUYING. EACH FAMILY COMPLETED CLASS ASSIGNMENTS TO HELP THEM PUT INTO PRACTICE THE THINGS TAUGHT. THE CLASSES PROVIDED AN OPPORTUNITY FOR EACH FAMILY TO REVIEW THEIR CURRENT BUDGET, HEALTH INSURANCE COVERAGE, AND CAR NEEDS.Expenses $14,668
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 | Not 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
- 45-4077445
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P3)
- Assets (IRS master file)
- $2,053,281
- Income (IRS master file)
- $3,353,726
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,022,042 | $2,784,101 | $2,053,281 | XML |
| 990 | December 2023 | $2,172,230 | $2,194,051 | $1,756,527 | XML |
| 990 | December 2022 | $2,628,634 | $2,099,714 | $1,782,906 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 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 45-4077445).
Questions about COMPASSION CHILD CARE
- What is the EIN of COMPASSION CHILD CARE?
- The employer identification number (EIN) of COMPASSION CHILD CARE is 45-4077445.
- Is COMPASSION CHILD CARE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to COMPASSION CHILD CARE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMPASSION CHILD CARE 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 COMPASSION CHILD CARE 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 COMPASSION CHILD CARE 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 COMPASSION CHILD CARE?
- The 990 for the year ended December 31, 2024 names RICH MERKOURIS.
- Who are the officers and directors of COMPASSION CHILD CARE?
- The 990 for the year ended December 31, 2024 lists 15 people; 0 received compensation from the organization.
- How much revenue does COMPASSION CHILD CARE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,022,042, expenses of $2,784,101 and total assets of $2,053,281 at year end.
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