Nonprofit · EIN 46-0420489
GARRETSON CHILD CARE CORPORATION
Also known as BLUE DRAGON ACADEMY
Tax-exempt · GARRETSON, SD 57030
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,068,753 | $1,087,302 | -$18,549 | $1,810,786 | $762,900 | $1,047,886 |
| December 31, 2023 | 990 | $1,343,140 | $986,551 | $356,589 | $1,892,341 | $825,906 | $1,066,435 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $20,894
- Program service revenue
- $1,047,859
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $776,469
- Professional fundraising fees
- $0
- Accounting fees
- $3,203
- Depreciation
- $84,767
- Program services (functional)
- $1,085,010
- Fundraising (functional)
- $2,292
Balance sheet and other
- Total assets, start of year
- $1,892,341
- Total assets, end of year
- $1,810,786
- Total liabilities, end of year
- $762,900
- Net assets, end of year
- $1,047,886
- Land, buildings and equipment
- $1,684,786
- Gross receipts
- $1,068,753
- Employees
- 60
- Volunteers
- 2
- Year formed
- 1992
- 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 |
|---|---|---|---|
| Todd Fink | Director Trustee or director | 5 | $0 |
| Katie Hoekman | Director Trustee or director | 0 | $0 |
| Kris Frerk | President Officer | 5 | $0 |
| Sam Williamson | Secretary/Treasurer Officer | 2 | $0 |
| Kim Fitzgerald | Vice President Officer | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kris Frerk | President Trustee or director | 0 | $0 |
| Todd Fink | Director Trustee or director | 0 | $0 |
| Katie Hoekman | Director Trustee or director | 0 | $0 |
| Sam Williamson | Secretary/Treasurer Trustee or director | 0 | $0 |
| Kim Fitzgerald | Vice President Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 701 1ST ST, GARRETSON, SD 57030-2195
- In care of
- % TERESA HULSCHER
- Principal officer (990 for 2024)
- Kris Frerk, 701 1st Street, Garretson, SD 57030
- Signed the 990
- Todd Fink, Director
- Phone
- (605) 594-6667
Mission
To provide childcare services to infants, toddlers, and school age children five days per week.
Program accomplishments
- Daycare ServicesExpenses $1,085,010 · revenue $1,061,556
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
- 46-0420489
- 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
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33Z)
- Assets (IRS master file)
- $1,810,786
- Income (IRS master file)
- $1,068,753
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,068,753 | $1,087,302 | $1,810,786 | XML |
| 990 | December 2023 | $1,343,140 | $986,551 | $1,892,341 | XML |
| 990 | December 2022 | $1,131,519 | $812,347 | $1,906,475 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 46-0420489).
Questions about GARRETSON CHILD CARE CORPORATION
- What is the EIN of GARRETSON CHILD CARE CORPORATION?
- The employer identification number (EIN) of GARRETSON CHILD CARE CORPORATION is 46-0420489.
- Is GARRETSON CHILD CARE CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to GARRETSON CHILD CARE CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GARRETSON CHILD CARE CORPORATION 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 GARRETSON CHILD CARE CORPORATION 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 GARRETSON CHILD CARE CORPORATION 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 GARRETSON CHILD CARE CORPORATION?
- The 990 for the year ended December 31, 2024 names Kris Frerk.
- Who are the officers and directors of GARRETSON CHILD CARE CORPORATION?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does GARRETSON CHILD CARE CORPORATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,068,753, expenses of $1,087,302 and total assets of $1,810,786 at year end.
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