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Nonprofiteer
← COMPASSION CHILD CARE

Form 990 for tax year 2024

Filed by COMPASSION CHILD CARE.

Totals

Total revenue
$3,022,042
Total expenses
$2,784,101
Contributions and grants received
$2,804,709
Grants paid
$0
Program service revenue
$538,783
Investment income
$10,234
Other revenue
-$331,684
Total assets, end of year
$2,053,281
Total liabilities, end of year
$70,210
Net assets or fund balances, end of year
$1,983,071
Program services expenses (Part IX)
$2,382,654
Management and general expenses
$67,430
Fundraising expenses
$334,017
Program service expenses (Part III)
$2,382,654

Program services were 85.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $658,253

  • 1f · All other contributions, gifts and grants

    $2,146,456

  • 2a · Program service revenue: TUITION

    total $518,002 · related or exempt $518,002

  • 2b · Program service revenue: HOUSING PROGRAM

    total $17,247 · related or exempt $17,247

  • 2f · All other program service revenue

    total $3,534 · related or exempt $3,534

  • 3 · Investment income

    total $10,234 · excluded $10,234

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $658,253

  • 8b · Fundraising events: direct expenses

    $331,684

  • 8c · Net income from fundraising events

    total -$331,684 · excluded -$331,684

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $1,360,346 · program services $1,360,346

  • 8 · Pension plan contributions

    total $9,555 · program services $9,555

  • 9 · Other employee benefits

    total $96,107 · program services $96,107

  • 10 · Payroll taxes

    total $104,376 · program services $104,376

  • 11c · Fees: accounting

    total $31,779 · management and general $31,779

  • 12 · Advertising and promotion

    total $251,631 · fundraising $251,631

  • 13 · Office expenses

    total $26,102 · program services $26,102

  • 16 · Occupancy

    total $119,802 · program services $119,802

  • 17 · Travel

    total $6,853 · program services $6,853

  • 19 · Conferences, conventions and meetings

    total $18,537 · program services $18,537

  • 22 · Depreciation, depletion and amortization

    total $104,374 · program services $104,374

  • 23 · Insurance

    total $35,651 · management and general $35,651

  • 24a · Other expenses: SUMMIT HOUSING PROGRAM

    total $302,287 · program services $302,287

  • 24b · Other expenses: FOOD

    total $103,427 · program services $103,427

  • 24c · Other expenses: FUNDRAISING EXPENSES

    total $82,386 · fundraising $82,386

  • 24d · Other expenses: PROGRAMMING

    total $78,281 · program services $78,281

  • 24e · All other expenses

    total $52,607 · program services $52,607

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $646,887 · end of year $858,283

  • 4 · Accounts receivable

    beginning of year $0 · end of year $34,441

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $7,445

  • 10a · Land, buildings and equipment: cost or other basis

    $1,668,173

  • 10b · Land, buildings and equipment: accumulated depreciation

    $515,061

  • 10c · Land, buildings and equipment, net

    beginning of year $1,109,640 · end of year $1,153,112

  • 17 · Accounts payable and accrued expenses

    beginning of year $11,397 · end of year $70,210

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,745,130 · end of year $1,983,071

Mission and programs · 2024

Mission

WE EXIST TO STRENGTHEN WORKING-POOR FAMILIES SO THEY CAN EXPERIENCE THE FULLNESS OF GOD'S LOVE THROUGH JESUS CHRIST. WITH YOUR HELP WE CAN MAKE A DIFFERENCE.

Activities or mission (Part I)

PROVIDE CHRISTIAN-BASED CHILDCARE TO FAMILIES IN NEED IN THE SIOUX FALLS, SD COMMUNITY.

  • COMPASSION CHILD CARE WAS FOUNDED TO PROVIDE DAYCARE FOR FAMILIES IN NEED WHERE THEY CAN EXPERIENCE THE COMPASSION OF GOD AND HEAR THE GOOD NEWS OF JESUS CHRIST. THE ORGANIZATION USES EVERY ASPECT OF THE DAYCARE PROGRAM (ART, MUSIC, LANGUAGE, ETC.) TO SHARE THE GOOD NEWS OF JESUS CHRIST. THE ORGANIZATION STRIVES TO TREAT ALL CHILDREN WITH THE DIGNITY, EQUALITY, AND RESPECT THEY DESERVE AS CHILDREN CREATED IN THE IMAGE OF GOD. LOW-INCOME FAMILIES OFTEN STRUGGLE WITH AFFORDABLE CARE AND TRADITIONAL DAYCARE HOURS OF OPERATION. THE ORGANIZATION OFFERS LOWER INCOME WORKING FAMILIES THE MEANS TO ACCESS CERTIFIED, COMPREHENSIVE CHILDCARE AT A PRICE THAT ENABLES THEM TO STABILIZE THEIR OVERALL FINANCIAL LIFE. CONTINUED ON SCHEDULE O.EACH FAMILY PAYS A WEEKLY TUITION AMOUNT THAT IS DETERMINED BY REVIEWING THEIR INCOME AND DEBT. EACH FAMILY MEETS WITH A STAFF MEMBER AND A BOARD MEMBER EACH YEAR TO REVIEW THEIR TUITION AND DETERMINE THE APPROPRIATE AMOUNT TO PAY. DAYCARE IS AVAILABLE MONDAY THROUGH FRIDAY FROM 6:30 A.M. TO 6:30 P.M. AGE-APPROPRIATE EDUCATIONAL PROGRAMS AND SET DEVELOPMENT GOALS ARE OFFERED FOR EACH CHILD. THESE GOALS ARE COMMUNICATED TO PARENTS REGULARLY. ADDITIONALLY, PARENTS ARE OFFERED LIFE DEVELOPMENT AND LEARNING OPPORTUNITIES. THE ORGANIZATION PROMOTES AND COMMUNICATES OTHER COMMUNITY PROGRAMS THAT CAN HELP FAMILIES FLOURISH. THE ORGANIZATION SERVED 196 FAMILIES IN 2024. 91 PERCENT OF THE FAMILIES SERVED WERE AT OR BELOW 209 PERCENT OF THE FEDERAL POVERTY LEVEL. 78 PERCENT OF THE FAMILIES SERVED WERE BELOW 185 PERCENT OF THE FEDERAL POVERTY LEVEL.

    Expenses $2,030,758 · Revenue $521,536

  • ONE OF COMPASSION CHILD CARE'S CORE VALUES IS BEING FAMILY FOCUSED. THAT CORE VALUE DRIVES A PROGRAM FOR SINGLE MOTHERS WHERE THE ORGANIZATION OPERATES A HOME. A TOTAL OF 6 MOTHERS AND 10 CHILDREN WERE SERVED IN 2024. THE HOUSE MANAGERS BUILD RELATIONSHIPS WITH THE MOTHERS AND PROVIDE A STABLE INFLUENCE IN THEIR LIVES. EACH MOTHER PAYS $300 A MONTH TO LIVE IN THE HOME AND THEY GET A PORTION OF THAT BACK IF THEY LIVE IN THE HOME FOR ONE YEAR. THE CHILDREN OF THE MOTHERS MUST BE ENROLLED IN THE DAYCARE IN ORDER FOR MOMS TO QUALIFY FOR THIS PROGRAM.

    Expenses $337,228 · Revenue $17,247

  • ONE OF COMPASSION CHILD CARE'S CORE VALUES IS BEING FAMILY FOCUSED, AND THEREFORE ALL FAMILIES ARE REQUIRED TO ATTEND A THREE WEEK RESOURCE CLASS. EACH FAMILY ATTENDED THE THREE WEEK RESOURCE CLASSES AND CHOSE CLASSES THAT WERE APPROPRIATE FOR THEM SUCH AS PARENTING, BUDGETING, UNDERSTANDING PRESCHOOL CURRICULUM, HEALTH INSURANCE, OR CAR BUYING. EACH FAMILY COMPLETED CLASS ASSIGNMENTS TO HELP THEM PUT INTO PRACTICE THE THINGS TAUGHT. THE CLASSES PROVIDED AN OPPORTUNITY FOR EACH FAMILY TO REVIEW THEIR CURRENT BUDGET, HEALTH INSURANCE COVERAGE, AND CAR NEEDS.

    Expenses $14,668

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Rich Merkouris

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    10
  • Michael Johnson

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • Barry Termaat

    TREASURER

    Total calculated
    $0
    Hours/week
    25
  • Jill Termaat

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Holly Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Bill Termaat

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Jayne Termaat

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Ben Deschepper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Tracy Kirby

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Ross Reitsma

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Crystal Reitsma

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Deidra Ritter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Chris Ritter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Mandy Deschepper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jon Kirby

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202523219349308732

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