Nonprofit · EIN 46-0418843
WAGNER EARLY CHILDHOOD INC
Tax-exempt · WAGNER, SD 57380
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $229,857 | $283,871 | -$54,014 | $320,799 | $555,480 | -$234,681 |
| December 31, 2024 | 990 | $256,166 | $304,353 | -$48,187 | $353,432 | $534,099 | -$180,667 |
| December 31, 2023 | 990 | $277,546 | $326,775 | -$49,229 | $420,098 | $552,578 | -$132,480 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $207,581
- Investment income
- $17
- Net rental income
- $22,259
- Other revenue
- $22,259
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $171,666
- Salaries, compensation and benefits (total)
- $191,299
- Professional fundraising fees
- $0
- Accounting fees
- $5,146
- Occupancy
- $9,742
- Depreciation
- $27,011
- Program services (functional)
- $283,871
Balance sheet and other
- Total assets, start of year
- $353,432
- Total assets, end of year
- $320,799
- Total liabilities, end of year
- $555,480
- Net assets, end of year
- -$234,681
- Land, buildings and equipment
- $319,111
- Gross receipts
- $261,262
- Employees
- 15
- Year formed
- 1991
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAM BEESON | SECRETARYTREASURER Officer | 50 | $48,539 |
| BROOKE FINLEY | DIRECTOR Officer | 1 | $0 |
| KYLAR KAFKA | DIRECTOR Officer | 1 | $0 |
| ERIN KUHLMAN | VICE PRESIDENT Officer | 1 | $0 |
| TRACIE DEFUR | PRESIDENT Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAM BEESON | SECRETARYTREASURER Officer | 50 | $50,330 |
| ANGEL FALLIS | DIRECTOR Officer | 50 | $29,843 |
| NATHAN KAFKA | DIRECTOR Officer | 1 | $0 |
| ERIN KUHLMAN | VICE PRESIDENT Officer | 1 | $0 |
| TRACIE DEFUR | PRESIDENT Officer | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAM BEESON | DIRECTORSECRETARYTREASURER Officer | 50 | $61,828 |
| ANGEL FALLIS | DIRECTOR Officer | 50 | $29,362 |
| TRACIE DEFUR | PRESIDENT Officer | 1 | $0 |
| NATHAN KAFKA | VICE PRESIDENT Officer | 1 | $0 |
| CHRISTINA BEESON | DIRECTOR Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 401 WALNUT AVE SW, WAGNER, SD 57380-9309
- In care of
- % TRACIE DEFUR
- Principal officer (990 for 2025)
- TRACIE DEFUR, 401 WALNUT AVE SW, WAGNER, SD 57380
- Signed the 990
- TRACIE DEFUR, PRESIDENT
- Phone
- (605) 384-3427
- Return prepared by
- Bures & Associates PC
Mission
COMMUNITY DAYCARE SERVICE
Program accomplishments
- PURPOSE OF ORGANIZATION IS THE CARE AND DEVELOPMENT OF COMMUNITY CHILDREN TRUSTED IN THEIR CARE.Expenses $283,871 · revenue $207,581
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
- 46-0418843
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33Z)
- Assets (IRS master file)
- $320,799
- Income (IRS master file)
- $261,262
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $229,857 | $283,871 | $320,799 | XML |
| 990 | December 2024 | $256,166 | $304,353 | $353,432 | XML |
| 990 | December 2023 | $277,546 | $326,775 | $420,098 | XML |
| 990 | December 2022 | $266,385 | $304,295 | $404,232 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 46-0418843).
Questions about WAGNER EARLY CHILDHOOD INC
- What is the EIN of WAGNER EARLY CHILDHOOD INC?
- The employer identification number (EIN) of WAGNER EARLY CHILDHOOD INC is 46-0418843.
- Is WAGNER EARLY CHILDHOOD INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to WAGNER EARLY CHILDHOOD INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAGNER EARLY CHILDHOOD 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 WAGNER EARLY CHILDHOOD 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 WAGNER EARLY CHILDHOOD 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 WAGNER EARLY CHILDHOOD INC?
- The 990 for the year ended December 31, 2025 names TRACIE DEFUR.
- Who are the officers and directors of WAGNER EARLY CHILDHOOD INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $48,539 (PAM BEESON, SECRETARYTREASURER).
- How much revenue does WAGNER EARLY CHILDHOOD INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $229,857, expenses of $283,871 and total assets of $320,799 at year end.
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