Nonprofit · EIN 84-2033852
LIDGERWOOD CHILDCARE
Tax-exempt · LIDGERWOOD, ND 58053
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $259,024 | $220,171 | $38,853 | $235,662 | $0 | $235,662 |
| December 31, 2024 | 990 | $226,387 | $243,845 | -$17,458 | $196,809 | $0 | $196,809 |
| December 31, 2023 | 990 | $197,916 | $193,193 | $4,723 | $217,871 | $2,502 | $215,369 |
| December 31, 2022 | 990 | $236,101 | $168,058 | $68,043 | $227,395 | $16,749 | $210,646 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $53,843
- of which government grants
- $39,196
- Program service revenue
- $198,454
- Investment income
- $371
- Other revenue
- $6,356
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $137,794
- Salaries, compensation and benefits (total)
- $148,445
- Professional fundraising fees
- $0
- Legal fees
- $218
- Accounting fees
- $2,720
- Occupancy
- $12,383
- Depreciation
- $10,286
- Program services (functional)
- $220,171
Balance sheet and other
- Total assets, start of year
- $196,809
- Total assets, end of year
- $235,662
- Total liabilities, end of year
- $0
- Net assets, end of year
- $235,662
- Land, buildings and equipment
- $140,723
- Net assets without donor restrictions
- $235,662
- Gross receipts
- $259,024
- Employees
- 8
- Year formed
- 2019
- State of legal domicile
- ND
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 |
|---|---|---|---|
| BRANDON L SPELLERBERG | PRESIDENT Officer | 1 | $0 |
| DUSTIN MOTSCHENBACHER | VICE PRESIDENT Officer | 1 | $0 |
| KELLY LUGERT | TREASURER Officer | 1 | $0 |
| DESIREE POSSEHL | SECRETARY Officer | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRANDON L SPELLERBERG | PRESIDENT Officer | 1 | $0 |
| DUSTIN MOTSCHENBACHER | VICE PRESIDENT Officer | 1 | $0 |
| KELLY LUGERT | TREASURER Officer | 1 | $0 |
| DESIREE POSSEHL | SECRETARY Officer | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KELLY LUGERT | TREASURER Officer | – | $0 |
| DUSTIN MOTSCHENBACHER | VICE PRESIDE Officer | – | $0 |
| DESIREE POSSEHL | SECRETARY Officer | – | $0 |
| BRANDON SPELLERBERG | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2022: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KELLY LUGERT | TREASURER Officer | – | $0 |
| DUSTIN MOTSCHENBACHER | VICE PRESIDE Officer | – | $0 |
| DESIREE POSSEHL | SECRETARY Officer | – | $0 |
| BRANDON SPELLERBERG | PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 181, LIDGERWOOD, ND 58053-0181
- In care of
- % BRANDON L SPELLERBERG
- Principal officer (990 for 2025)
- BRANDON L SPELLERBERG, 10 5TH AVE SE, LIDGERWOOD, ND 58053
- Signed the 990
- BRANDON L SPELLERBERG, PRESIDENT
- Phone
- (701) 538-4565
- Return prepared by
- JAMES M ANDERSON LTD
Mission
THE MISSION OF LIDGERWOOD CHILDCARE IS TO PROVIDE QUALITY, EDUCATIONAL, LICENSED CHILDCARE TO THE COMMUNITY AND SURROUNDING COMMUNITIES OF LIDGERWOOD, NORTH DAKOTA.
Program accomplishments
- THIS CORPORATION IS ORGANIZED AND SHALL BE OPERATED TO PROVIDE FOR THE ADVANCEMENT OF EDUCATION BY PROVIDING CARE FOR CHILDREN AWAY FROM THEIR HOMES WHERE SUBSTANTIALLY ALL OF THE CARE PROVIDED BY THE CORPORATION IS FOR THE PURPOSE OF ENABLING INDIVIDUALS TO BE GAINFULLY EMPLOYED; AND THE SERVICES PROVIDED BY THE CORPORATIONARE AVAILABLE TO THE GENERAL PUBLIC, WHICH PURPOSES ARE CONTEMPLATED BY SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE CODE). IN FURTHERANCE OF ITS PURPOSES, THIS CORPORATION MAY ENGAGE IN ADVANCE PROMOTE AND ADMINISTER CHARITABLE AND EDUCATIONAL ACTIVITIES AND PROJECTS OF EVERY KIND AND NATURE WHATSOEVER IN ITS OWN BEHALF OR AS THE AGENT, TRUSTEE, OR REPRESENATIVE OF OTHERS, AND MAY AID, ASSIST, AND CONTRIBUTE TO THE SUPPORT OF CORPORATIONS, ASSOCIATIONS, AND INSTITUTIONS WHICH ARE ORGANIZED AND OPERATED EXCLUSIVELY FOR SUCH PURPOSES AND WHICH ARE DESCRIBED IN SECTION 501(C)(3) OF THE CODE.Expenses $220,171 · revenue $259,025
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
- 84-2033852
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $235,662
- Income (IRS master file)
- $259,024
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $259,024 | $220,171 | $235,662 | IRS |
| 990 | December 2024 | $226,387 | $243,845 | $196,809 | IRS |
| 990 | December 2023 | $197,916 | $193,193 | $217,871 | XML |
| 990 | December 2022 | $236,101 | $168,058 | $227,395 | XML |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | 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 84-2033852).
Questions about LIDGERWOOD CHILDCARE
- What is the EIN of LIDGERWOOD CHILDCARE?
- The employer identification number (EIN) of LIDGERWOOD CHILDCARE is 84-2033852.
- Is LIDGERWOOD CHILDCARE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to LIDGERWOOD CHILDCARE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIDGERWOOD CHILDCARE 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 LIDGERWOOD CHILDCARE 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 LIDGERWOOD CHILDCARE 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 LIDGERWOOD CHILDCARE?
- The 990 for the year ended December 31, 2025 names BRANDON L SPELLERBERG.
- Who are the officers and directors of LIDGERWOOD CHILDCARE?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LIDGERWOOD CHILDCARE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $259,024, expenses of $220,171 and total assets of $235,662 at year end.
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