SANDPIPER COOPERATIVE NURSERY: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SANDPIPER COOPERATIVE NURSERY (EIN 23-7378117)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-06-09
- IRS object ID
- 202321609349200112
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-06-09T10:10:48-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351622433 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIVERSIFIED ACCOUNTING & FIN SER INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3800 N WHEELING AVE | AddressLine1Txt |
| City | MUNCIE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47304 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237378117 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SANDPIPER PRESCHOOL LTD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAND | BusinessNameControlTxt |
| Phone | 2197754100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 116 HILLCREST ROAD | AddressLine1Txt |
| City | OGDEN DUNES | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46368 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALEXANDRA DUFFY | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7734057421 | PhoneNum |
| Signature | 2023-05-23 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MANDY | PersonFirstNm |
| Person Last | CHEESEMAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARY L ROBERTSON | PreparerPersonNm |
| PTIN | P00211622 | PTIN |
| Phone | 7652826638 | PhoneNum |
| Preparation | 2023-06-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | SANDPIPERPRESCHOOL.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $87,094 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $194 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $50,234 | ProgramServiceRevenueAmt |
| Investment Income | $5 | InvestmentIncomeAmt |
| Fundraising Gross Income | $36,661 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $9,754 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $26,907 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $77,340 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $50,053 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $975 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $3,200 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $15,585 | OtherExpensesTotalAmt |
| Total Expenses | $69,813 | TotalExpensesAmt |
| Excess Or Deficit For Year | $7,527 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $97,025 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $104,552 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,452 | BOYAmt |
| EOY | $107,003 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,452 | BOYAmt |
| EOY | $107,003 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,427 | BOYAmt |
| EOY | $2,451 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,025 | BOYAmt |
| EOY | $104,552 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | PRESCHOOL EDUCATION | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | PROVIDED PRESCHOOL INSTRUCTION FOR 49 STUDENTS | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $69,813 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $69,813 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| CAROLYN KORBA | ||
| PRESIDENT | 5.00 | $0 |
| TONYA EARLE | ||
| VICE PRESIDE | 3.00 | $0 |
| ALEXANDRA DUFFY | ||
| TREASURER | 3.00 | $0 |
| JESSICA MERCADO | ||
| SECRETARY | 2.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALEXANDRA DUFFY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 116 HILLCREST ROAD | AddressLine1Txt |
| City | OGDEN DUNES | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46368 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2197754100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | false | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | false | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | false | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | POLICY LISTED ON MAIN WEBSITE PAGE & ON ALL PRINTED ADVERTISEMENTS FOR SOLICITATION OF STUDENTS. NO BROADCAST MEDIA. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BEER & WINE TAS | Event1Nm |
| Gross Receipts Event1 | $26,068 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $26,068 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $7,714 | OtherDirectExpensesEvent1Amt |
| Event2 | POPCORN | Event2Nm |
| Gross Receipts Event2 | $6,343 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $6,343 | GrossRevenueEvent2Amt |
| Gross Receipts Total | $32,411 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $32,411 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $7,714 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $7,714 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $24,697 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | EXPENSES 913 1,607 UTILITIES & PHONE 2,400 OTHER TAXES, LIC & FEES 39 GENERAL SUPPLIES 3,701 FOOD & SNACKS 1,388 OFFICE EXPENSE 1,151 FIELD TRIP EXPENSE 653 HOSPITALITY 1,035 CLASSROOM SUPPLIES 1,698 BUSINESS GIFTS 1,000 TOTAL 15,585 |
| FORM 990-EZ, PART I, LINE 20 | PRIOR PERIOD ADJ 0 |
| FORM 990-EZ, PART II, LINE 26 | PAYROLL TAX PAYABLE 2,427 2,451 |