Nonprofit · EIN 92-1053954
KINDERGARTEN PREP AND CHILD CARE INC
Tax-exempt · NEW CASTLE, IN 47362
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $412,846 | $375,368 | $37,478 | $90,726 | $5,859 | $84,867 |
| December 31, 2024 | 990 | $261,842 | $269,473 | -$7,631 | $52,531 | $5,051 | $47,480 |
| December 31, 2023 | 990 | $280,184 | $231,051 | $49,133 | $66,531 | $11,419 | $55,112 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $264,026
- Program service revenue
- $148,820
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $268,384
- Salaries, compensation and benefits (total)
- $289,024
- Professional fundraising fees
- $0
- Accounting fees
- $7,388
- Depreciation
- $8,634
- Program services (functional)
- $375,368
Balance sheet and other
- Total assets, start of year
- $52,531
- Total assets, end of year
- $90,726
- Total liabilities, end of year
- $5,859
- Net assets, end of year
- $84,867
- Land, buildings and equipment
- $42,402
- Net assets without donor restrictions
- $84,867
- Gross receipts
- $412,846
- Employees
- 24
- Year formed
- 2023
- State of legal domicile
- IN
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 |
|---|---|---|---|
| NAN POLK | DIRECTOR Trustee or director | 0 | $0 |
| CARISSA CONWELL | DIRECTOR Trustee or director | 0 | $0 |
| LIANE NICKEY | EXECUTIVE DIRECTOR Officer | 0 | $0 |
| JERRY CASH | PRESIDENT Officer | 0 | $0 |
| GARY RODGERS | TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NAN POLK | DIRECTOR Trustee or director | 0 | $0 |
| CARISSA CONWELL | DIRECTOR Trustee or director | 0 | $0 |
| LIANE NICKEY | EXECUTIVE DIRECTOR Officer | 0 | $0 |
| JERRY CASH | PRESIDENT Officer | 0 | $0 |
| GARY RODGERS | TREASURER Officer | 0 | $0 |
| AJ GRAY | SECRETARY Officer | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NAN POLK | DIRECTOR Trustee or director | 0 | $0 |
| AJ GRAY | DIRECTOR Trustee or director | 0 | $0 |
| CARISSA CONWELL | DIRECTOR Trustee or director | 0 | $0 |
| LIANE NICKEY | EXECUTIVE DIRECTOR Officer | 0 | $0 |
| JERRY CASH | PRESIDENT Officer | 0 | $0 |
| GARY RODGERS | TREASURER Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 5126 N MUNCIE PIKE, NEW CASTLE, IN 47362-9211
- In care of
- % LIANE NICKEY
- Signed the 990
- LIANE NICKEY, EXECUTIVE DIRECTOR
- Phone
- (765) 748-9964
- Return prepared by
- Gardner Rodgers & Associates
Mission
PROVIDE DAYCARE TO CHILDREN OF NEEDY FAMILIES
Program accomplishments
- PROVIDE CHILD CARE TO NEEDY FAMILIESExpenses $375,368
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
- 92-1053954
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $90,726
- Income (IRS master file)
- $412,846
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $412,846 | $375,368 | $90,726 | IRS |
| 990 | December 2024 | $261,842 | $269,473 | $52,531 | IRS |
| 990 | December 2023 | $280,184 | $231,051 | $66,531 | XML |
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 92-1053954).
Questions about KINDERGARTEN PREP AND CHILD CARE INC
- What is the EIN of KINDERGARTEN PREP AND CHILD CARE INC?
- The employer identification number (EIN) of KINDERGARTEN PREP AND CHILD CARE INC is 92-1053954.
- Is KINDERGARTEN PREP AND CHILD CARE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to KINDERGARTEN PREP AND CHILD CARE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KINDERGARTEN PREP AND CHILD CARE 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 KINDERGARTEN PREP AND CHILD CARE 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 KINDERGARTEN PREP AND CHILD CARE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of KINDERGARTEN PREP AND CHILD CARE INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does KINDERGARTEN PREP AND CHILD CARE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $412,846, expenses of $375,368 and total assets of $90,726 at year end.
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