Nonprofit · EIN 61-0940815
LOVING CARE DAY CARE CENTER INC
Also known as DBA CHILDS PLACE
Tax-exempt · NICHOLASVILLE, KY 40356
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $838,445 | $919,409 | -$80,964 | $491,249 | $8,626 | $482,623 |
| December 31, 2024 | 990 | $864,837 | $918,147 | -$53,310 | $573,555 | $9,968 | $563,587 |
| December 31, 2023 | 990 | $1,062,645 | $905,173 | $157,472 | $620,340 | $3,443 | $616,897 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $608,808
- Program service revenue
- $206,910
- Investment income
- $22,727
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $127,920
- Salaries, compensation and benefits (total)
- $594,568
- Professional fundraising fees
- $0
- Legal fees
- $4,588
- Accounting fees
- $800
- Occupancy
- $136,845
- Travel
- $508
- Depreciation
- $14,975
- Program services (functional)
- $780,447
- Management and general (functional)
- $138,962
Balance sheet and other
- Total assets, start of year
- $573,555
- Total assets, end of year
- $491,249
- Total liabilities, end of year
- $8,626
- Net assets, end of year
- $482,623
- Land, buildings and equipment
- $92,229
- Gross receipts
- $838,445
- Employees
- 26
- Volunteers
- 0
- Year formed
- 1978
- State of legal domicile
- KY
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 |
|---|---|---|---|
| BRUCE CARPENTER | VICE PRESIDENT Trustee or director, Officer | 15 | $62,400 |
| CARLLETTA CARPENTER | SECRETARY/TREASURER Trustee or director, Officer | 10 | $49,920 |
| CILISA CARPENTER | PRESIDENT Trustee or director, Officer | 5 | $15,600 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE CARPENTER | VICE PRESIDENT Trustee or director, Officer | 15 | $64,800 |
| CARLLETTA CARPENTER | SECRETARY/TREASURER Trustee or director, Officer | 10 | $51,840 |
| CILISA CARPENTER | PRESIDENT Trustee or director, Officer | 5 | $16,200 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE CARPENTER | VICE PRESIDENT Trustee or director, Officer | 15 | $48,000 |
| CARLLETTA CARPENTER | SECRETARY/TREASURER Trustee or director, Officer | 10 | $38,400 |
| CILISA CARPENTER | PRESIDENT Trustee or director, Officer | 5 | $15,600 |
Address and contacts
- Address (IRS master file)
- 107 BROOKSIDE DR, NICHOLASVILLE, KY 40356-1040
- Principal officer (990 for 2025)
- CILISA CARPENTER, 4321 CRESCENT SPRING, LEXINGTON, KY 40515
- Signed the 990
- CILISA CARPENTER, PRESIDENT
- Phone
- (859) 273-2780
- Return prepared by
- ROBINSON HUGHES & CHRISTOPHER PSC
Mission
OPERATING TAX EXEMPT CHILD CARE CENTER
Program accomplishments
- OPERATING TAX EXEMPT CHILD CARE CENTERExpenses $780,447 · revenue $206,910
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
- 61-0940815
- 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
- 1978
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $491,249
- Income (IRS master file)
- $838,445
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $838,445 | $919,409 | $491,249 | XML |
| 990 | December 2024 | $864,837 | $918,147 | $573,555 | IRS |
| 990 | December 2023 | $1,062,645 | $905,173 | $620,340 | XML |
| 990 | December 2022 | $806,011 | $734,664 | $462,601 | 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 61-0940815).
Questions about LOVING CARE DAY CARE CENTER INC
- What is the EIN of LOVING CARE DAY CARE CENTER INC?
- The employer identification number (EIN) of LOVING CARE DAY CARE CENTER INC is 61-0940815.
- Is LOVING CARE DAY CARE CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1978.
- Are donations to LOVING CARE DAY CARE CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOVING CARE DAY CARE 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 LOVING CARE DAY CARE 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 LOVING CARE DAY CARE 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 LOVING CARE DAY CARE CENTER INC?
- The 990 for the year ended December 31, 2025 names CILISA CARPENTER.
- Who are the officers and directors of LOVING CARE DAY CARE CENTER INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $62,400 (BRUCE CARPENTER, VICE PRESIDENT).
- How much revenue does LOVING CARE DAY CARE CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $838,445, expenses of $919,409 and total assets of $491,249 at year end.
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