Nonprofit · EIN 46-0360127
M & M DAY CARE CENTER LTD
Tax-exempt · HURON, SD 57350
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $241,958 | $255,603 | -$13,645 | $35,889 | $3,944 | $31,945 |
| June 30, 2024 | 990 | $241,022 | $271,932 | -$30,910 | $49,156 | $3,566 | $45,590 |
| June 30, 2023 | 990 | $284,011 | $283,837 | $174 | $80,216 | $3,716 | $76,500 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $241,900
- Investment income
- $58
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $176,906
- Salaries, compensation and benefits (total)
- $191,444
- Professional fundraising fees
- $0
- Accounting fees
- $2,575
- Occupancy
- $10,800
- Depreciation
- $6,860
- Program services (functional)
- $255,603
Balance sheet and other
- Total assets, start of year
- $49,156
- Total assets, end of year
- $35,889
- Total liabilities, end of year
- $3,944
- Net assets, end of year
- $31,945
- Land, buildings and equipment
- $19,276
- Gross receipts
- $241,958
- Employees
- 7
- Year formed
- 1980
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN FRENG | DIRECTOR Trustee or director | – | $0 |
| VICKI REINDL | DIRECTOR Trustee or director | – | $0 |
| DONNA WEILAND | DIRECTOR Trustee or director | – | $0 |
990 for the year ended June 30, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN FRENG | DIRECTOR Trustee or director | – | $0 |
| VICKI REINDL | DIRECTOR Trustee or director | – | $0 |
| DONNA WEILAND | DIRECTOR Trustee or director | – | $0 |
990 for the year ended June 30, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN FRENG | DIRECTOR Trustee or director | – | $0 |
| VICKI REINDL | DIRECTOR Trustee or director | – | $0 |
| DONNA WEILAND | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 550 MELLETTE AVE SW, HURON, SD 57350-2122
- Principal officer (990 for 2024)
- STEVEN FRENG, 220 S CIRCLE DRIVE, HURON, SD 57350
- Signed the 990
- MARIANNE FRENG, KEY EMPLOYEE
- Phone
- (605) 352-9205
- Return prepared by
- DAKOTALAND FINANCIAL SERVICES LLC
Mission
TO PROVIDE DAY CARE FACILITIES FOR CHILDREN OF WORKING PARENTS OR ANYONE WHO FINDS IT NECESSARY TO PLACE CHILDREN IN THE FACILITY DAY CARE SERVICES
Program accomplishments
- DAY CAREExpenses $255,603 · revenue $241,403
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0360127
- 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
- 1981
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $35,889
- Income (IRS master file)
- $241,958
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $241,958 | $255,603 | $35,889 | XML |
| 990 | June 2024 | $241,022 | $271,932 | $49,156 | XML |
| 990 | June 2023 | $284,011 | $283,837 | $80,216 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 46-0360127).
Questions about M & M DAY CARE CENTER LTD
- What is the EIN of M & M DAY CARE CENTER LTD?
- The employer identification number (EIN) of M & M DAY CARE CENTER LTD is 46-0360127.
- Is M & M DAY CARE CENTER LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to M & M DAY CARE CENTER LTD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does M & M DAY CARE CENTER LTD 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 M & M DAY CARE CENTER LTD due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did M & M DAY CARE CENTER LTD last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of M & M DAY CARE CENTER LTD?
- The 990 for the year ended June 30, 2025 names STEVEN FRENG.
- Who are the officers and directors of M & M DAY CARE CENTER LTD?
- The 990 for the year ended June 30, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does M & M DAY CARE CENTER LTD have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $241,958, expenses of $255,603 and total assets of $35,889 at year end.
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