Nonprofit · EIN 55-0340325
KIWANIS DAY NURSERY INC
Also known as KIWANIS DAY CARE CENTER
Tax-exempt · HUNTINGTON, WV 25701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $867,769 | $910,117 | -$42,348 | $1,052,509 | $11,280 | $1,041,229 |
| December 31, 2024 | 990 | $873,664 | $877,864 | -$4,200 | $1,098,001 | $14,424 | $1,083,577 |
| December 31, 2023 | 990 | $1,031,384 | $909,280 | $122,104 | $1,107,936 | $20,159 | $1,087,777 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $172,267
- Program service revenue
- $686,520
- Investment income
- $8,982
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $62,785
- Other salaries and wages
- $516,639
- Salaries, compensation and benefits (total)
- $640,426
- Professional fundraising fees
- $0
- Accounting fees
- $9,700
- Occupancy
- $101,532
- Depreciation
- $27,936
- Program services (functional)
- $884,185
- Management and general (functional)
- $24,734
- Fundraising (functional)
- $1,198
Balance sheet and other
- Total assets, start of year
- $1,098,001
- Total assets, end of year
- $1,052,509
- Total liabilities, end of year
- $11,280
- Net assets, end of year
- $1,041,229
- Land, buildings and equipment
- $428,429
- Net assets without donor restrictions
- $1,041,229
- Gross receipts
- $867,769
- Employees
- 40
- Year formed
- 1930
- State of legal domicile
- WV
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 | Other / benefits |
|---|---|---|---|---|
| AMY L FRAZIER | EXECUTIVE DI Trustee or director | 40 | $61,168 | $1,618 |
| ANGELA HARSHBARGER | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| BOB MAUK | PRESIDENT EL Trustee or director, Officer | 2 | $0 | $0 |
| BRENDA CURRY | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| SANDY MAUK | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| SHERRY KYLE | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| PATRICK RAYL | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BOB HANSEN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHARLIE MOORE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KASIE ERLEWINE | PARENT MEMBE Trustee or director | 2 | $0 | $0 |
| PAUL DAVIS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JEFF HEINL | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| NATHANIEL KYLE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JOHN GRIGSBY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JONATHAN MILLER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AMY L FRAZIER | EXECUTIVE DI Trustee or director, Officer | 40 | $56,880 | $1,683 |
| PATRICK RAYL | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| ANGELA HARSHBARGER | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| PAUL DAVIS | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| SHERRY KYLE | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| BOB HANSEN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHARLIE MOORE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KASIE ERLEWINE | PARENT MEMBE Trustee or director | 2 | $0 | $0 |
| TOYA MOORE | PARENT MEMBE Trustee or director | 2 | $0 | $0 |
| BOB MAUK | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SANDY MAUK | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AMY L FRAZIER | EXECUTIVE DI Trustee or director, Officer | 40 | $57,148 | $1,618 |
| PATRICK RAYL | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| JOHN GRIGSBY | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| PAUL DAVIS | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| BENDRA BLAIR | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| SANDY MAUK | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BOB HANSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHARLIE MORRE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BILL ROSENBERGER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KASIE ERLEWINE | PARENT MEMBE Trustee or director | 2 | $0 | $0 |
| TOYA MOORE | PARENT MEMBE Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 71 WASHINGTON AVE, HUNTINGTON, WV 25701-1124
- Principal officer (990 for 2025)
- AMY L FRAZIER, 1440 SPRING VALLEY CIRCLE, HUNTINGTON, WV 25704
- Signed the 990
- AMY L FRAZIER, EXECUTIVE DIRECTOR
- Phone
- (304) 525-8701
- Website
- WWW.KIWANISDAYCARE.COM
- Return prepared by
- HESS STEWART & CAMPBELL PLLC
Mission
PROVIDE DAYCARE TO CHILDREN AGES 2 TO 6.
Program accomplishments
- TO PROVIDE QUALITY DAYCARE AND DEVELOPMENT TO CHILDREN AGES 2 TO 6 WHOSE PARENTS WORK OR GO TO SCHOOL.Expenses $884,185 · revenue $686,520
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
- 55-0340325
- 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
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33Z)
- Assets (IRS master file)
- $1,052,509
- Income (IRS master file)
- $867,769
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $867,769 | $910,117 | $1,052,509 | XML |
| 990 | December 2024 | $873,664 | $877,864 | $1,098,001 | XML |
| 990 | December 2023 | $1,031,384 | $909,280 | $1,107,936 | XML |
| 990 | December 2022 | $950,060 | $767,294 | $1,158,610 | 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 55-0340325).
Questions about KIWANIS DAY NURSERY INC
- What is the EIN of KIWANIS DAY NURSERY INC?
- The employer identification number (EIN) of KIWANIS DAY NURSERY INC is 55-0340325.
- Is KIWANIS DAY NURSERY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1952.
- Are donations to KIWANIS DAY NURSERY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KIWANIS DAY NURSERY 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 KIWANIS DAY NURSERY 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 KIWANIS DAY NURSERY 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 KIWANIS DAY NURSERY INC?
- The 990 for the year ended December 31, 2025 names AMY L FRAZIER.
- Who are the officers and directors of KIWANIS DAY NURSERY INC?
- The 990 for the year ended December 31, 2025 lists 15 people; 1 received compensation from the organization, the highest $61,168 (AMY L FRAZIER, EXECUTIVE DI).
- How much revenue does KIWANIS DAY NURSERY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $867,769, expenses of $910,117 and total assets of $1,052,509 at year end.
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