Nonprofit · EIN 45-5323849
JITTERBUGS PRESCHOOL AND DAYCARE CENTER INC
Tax-exempt · SIDNEY, MT 59270
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $388,400 | $403,224 | -$14,824 | $39,821 | $1,759 | $38,062 |
| December 31, 2024 | 990 | $398,358 | $411,286 | -$12,928 | $54,791 | $1,905 | $52,886 |
| December 31, 2023 | 990 | $394,135 | $380,308 | $13,827 | $66,555 | $741 | $65,814 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $388,285
- Investment income
- $115
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $60,294
- Other salaries and wages
- $209,968
- Salaries, compensation and benefits (total)
- $302,192
- Professional fundraising fees
- $0
- Accounting fees
- $2,881
- Occupancy
- $52,378
- Depreciation
- $2,524
- Program services (functional)
- $398,811
- Management and general (functional)
- $4,413
Balance sheet and other
- Total assets, start of year
- $54,791
- Total assets, end of year
- $39,821
- Total liabilities, end of year
- $1,759
- Net assets, end of year
- $38,062
- Land, buildings and equipment
- $7,074
- Gross receipts
- $388,400
- Employees
- 17
- Volunteers
- 0
- Year formed
- 2012
- State of legal domicile
- MT
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 |
|---|---|---|---|
| MICHELLE LANE | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $60,294 |
| KAREN ARNOLD TRUAX | PRESIDENT Trustee or director | 1 | $0 |
| VACANT | SECRETARY/TREASURER Trustee or director | 0.5 | $0 |
| JERI CHAPMAN | VICE PRESIDENT Trustee or director | 0.5 | $0 |
| VACANT | DIRECTOR Trustee or director | 0.5 | $0 |
| VACANT | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE BYER | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $0 |
| KAREN ARNOLD TRUAX | PRESIDENT Trustee or director | 1 | $0 |
| VACANT | SECRETARY/TREASURER Trustee or director | 0.5 | $0 |
| JERI CHAPMAN | VICE PRESIDENT Trustee or director | 0.5 | $0 |
| VACANT | DIRECTOR Trustee or director | 0.5 | $0 |
| VACANT | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE BYER | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $60,294 |
| KAREN ARNOLD TRUAX | PRESIDENT Trustee or director | 1 | $0 |
| VACANT | SECRETARY/TREASURER Trustee or director | 0.5 | $0 |
| JERI CHAPMAN | VICE PRESIDENT Trustee or director | 0.5 | $0 |
| VACANT | DIRECTOR Trustee or director | 0.5 | $0 |
| VACANT | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 524 E MAIN ST, SIDNEY, MT 59270-4635
- Mailing address (990-N for 2012)
- 1134 16th St SW, Sidney MT 59270
- Principal officer (990 for 2025)
- MICHELLE LANE, 524 EAST MAIN, SIDNEY, MT 59270
- Principal officer (990-N for 2012)
- Michelle Sletvold, 1134 16th St SW, Sidney MT 59270
- Signed the 990
- MICHELLE LANE, EXECUTIVE DIRECTOR
- Phone
- (406) 433-5887
- Return prepared by
- CHMS PC
Mission
THE MISSION OF THE ORGANIZATION IS TO PROVIDE AN EDUCATIONAL SETTING FOR PRESCHOOLERS TO LEARN AND DEVELOP
Program accomplishments
- OPERATION OF A DAYCARE AND PRESCHOOL FOR CHILDREN AGES THREE TO FIVE YEARS OLD, TO MEET THEIR SPIRITUAL, SOCIAL/EMOTIONAL, PHYSICAL AND COGNITIVE NEEDS IN AN EDUCATIONAL SETTING.Expenses $398,811 · revenue $388,400
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
- 45-5323849
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $39,821
- Income (IRS master file)
- $388,400
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $388,400 | $403,224 | $39,821 | IRS |
| 990 | December 2024 | $398,358 | $411,286 | $54,791 | XML |
| 990 | December 2023 | $394,135 | $380,308 | $66,555 | XML |
| 990 | December 2022 | $336,449 | $378,028 | $53,152 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2012 Officer: Michelle Sletvold | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
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 45-5323849).
Questions about JITTERBUGS PRESCHOOL AND DAYCARE CENTER INC
- What is the EIN of JITTERBUGS PRESCHOOL AND DAYCARE CENTER INC?
- The employer identification number (EIN) of JITTERBUGS PRESCHOOL AND DAYCARE CENTER INC is 45-5323849.
- Is JITTERBUGS PRESCHOOL AND DAYCARE CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to JITTERBUGS PRESCHOOL AND DAYCARE CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JITTERBUGS PRESCHOOL AND DAYCARE 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 JITTERBUGS PRESCHOOL AND DAYCARE 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 JITTERBUGS PRESCHOOL AND DAYCARE 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 JITTERBUGS PRESCHOOL AND DAYCARE CENTER INC?
- The 990 for the year ended December 31, 2025 names MICHELLE LANE.
- Who are the officers and directors of JITTERBUGS PRESCHOOL AND DAYCARE CENTER INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $60,294 (MICHELLE LANE, EXECUTIVE DIRECTOR).
- How much revenue does JITTERBUGS PRESCHOOL AND DAYCARE CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $388,400, expenses of $403,224 and total assets of $39,821 at year end.
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