Nonprofit · EIN 85-0425087
KIDS UNDER CONSTRUCTION INC
Tax-exempt · ALBUQUERQUE, NM 87111
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $735,588 | $559,546 | $176,042 | $850,518 | $2,850 | $847,668 |
| June 30, 2025 | 990 | $668,358 | $527,381 | $140,977 | $687,186 | $14,916 | $672,270 |
| June 30, 2024 | 990 | $585,505 | $524,610 | $60,895 | $543,176 | $13,675 | $529,501 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $11,398
- of which government grants
- $9,951
- Program service revenue
- $708,278
- Investment income
- $15,912
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $67,092
- Other salaries and wages
- $312,340
- Salaries, compensation and benefits (total)
- $411,442
- Professional fundraising fees
- $0
- Legal fees
- $5,487
- Accounting fees
- $2,598
- Occupancy
- $41,742
- Depreciation
- $9,769
- Program services (functional)
- $501,478
- Management and general (functional)
- $58,068
Balance sheet and other
- Total assets, start of year
- $687,186
- Total assets, end of year
- $850,518
- Total liabilities, end of year
- $2,850
- Net assets, end of year
- $847,668
- Land, buildings and equipment
- $106,775
- Publicly traded securities
- $97,955
- Gross receipts
- $735,588
- Employees
- 32
- Year formed
- 1994
- State of legal domicile
- NM
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 June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN SHIELDS | EXECUTIVE DIRECTOR | 40 | $59,978 |
| RICCARDA SMITH | ADMINISTRATIVE ASSISTANT | 30 | $7,114 |
| LARRY SUZUKI | President Trustee or director, Officer | 5 | $0 |
| ROGER COBLE | Vice President Trustee or director, Officer | 5 | $0 |
| CAROL BRENNAN | Secretary Trustee or director, Officer | 5 | $0 |
| JEANNE AGUIRRE | Director Trustee or director, Officer | 5 | $0 |
| LINDA COBLE | Director Trustee or director | 5 | $0 |
| DAN AGUIRRE | Director Trustee or director | 5 | $0 |
990 for the year ended June 30, 2025: 7 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| KAREN SHIELDS | EXECUTIVE DIRECTOR | 40 | $56,771 | $0 |
| SAMANTHA DAVIS | ADMINISTRATIVE ASSISTANT | 30 | $34,049 | $0 |
| KRISTY TOWNSEND | Secretary Trustee or director, Officer | 5 | $0 | $14,615 |
| ROBERT HUNTSMAN | President Trustee or director, Officer | 5 | $225 | $0 |
| LARRY SUZUKI | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| LINDA COBLE | Director Trustee or director | 5 | $0 | $0 |
| ROGER COBLE | Director Trustee or director | 5 | $0 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN SHIELDS | EXECUTIVE DIRECTOR | 40 | $52,533 |
| TERRI MACHIN | FORMER EXECUTIVE DIRECTOR | 40 | $45,907 |
| SAMANTHA DAVIS | ADMINISTRATIVE ASSISTANT | 30 | $25,485 |
| ROBERT HUNTSMAN | President Trustee or director, Officer | 5 | $400 |
| LARRY SUZUKI | Vice President Trustee or director, Officer | 5 | $0 |
| MARY BERGER | Secretary Trustee or director, Officer | 5 | $0 |
| LINDA COBLE | Director Trustee or director | 5 | $0 |
| ROGER COBLE | Director Trustee or director | 5 | $0 |
| SANDRA MACKLIN | Director Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 4601 JUAN TABO BLVD NE, ALBUQUERQUE, NM 87111-2626
- In care of
- % ST STEPHENS UNITED METHODIST
- Principal officer (990 for 2025)
- KAREN SHIELDS
- Signed the 990
- KAREN SHIELDS, Executive Dir.
- Phone
- (505) 293-4448
- Website
- KUCIPRESCHOOL.COM
- Return prepared by
- JEFF LAWRENCE CPA LLC
Mission
PROVIDE PRE-SCHOOL AND DAY CARE SERVICES
Program accomplishments
- PROVIDE PRE-SCHOOL AND DAY CARE SERVICESExpenses $501,478 · revenue $708,278
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 85-0425087
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $850,518
- Income (IRS master file)
- $735,588
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $735,588 | $559,546 | $850,518 | XML |
| 990 | June 2025 | $668,358 | $527,381 | $687,186 | XML |
| 990 | June 2024 | $585,505 | $524,610 | $543,176 | XML |
| 990 | June 2023 | $515,495 | $569,951 | $481,040 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 85-0425087).
Questions about KIDS UNDER CONSTRUCTION INC
- What is the EIN of KIDS UNDER CONSTRUCTION INC?
- The employer identification number (EIN) of KIDS UNDER CONSTRUCTION INC is 85-0425087.
- Is KIDS UNDER CONSTRUCTION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to KIDS UNDER CONSTRUCTION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KIDS UNDER CONSTRUCTION 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 KIDS UNDER CONSTRUCTION INC due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KIDS UNDER CONSTRUCTION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of KIDS UNDER CONSTRUCTION INC?
- The 990 for the year ended June 30, 2026 names KAREN SHIELDS.
- Who are the officers and directors of KIDS UNDER CONSTRUCTION INC?
- The 990 for the year ended June 30, 2026 lists 8 people; 2 received compensation from the organization, the highest $59,978 (KAREN SHIELDS, EXECUTIVE DIRECTOR).
- How much revenue does KIDS UNDER CONSTRUCTION INC have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $735,588, expenses of $559,546 and total assets of $850,518 at year end.
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