<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-06-09T10:10:48-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>351622433</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DIVERSIFIED ACCOUNTING &amp; FIN SER INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3800 N WHEELING AVE</AddressLine1Txt>
        <CityNm>MUNCIE</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47304</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237378117</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SANDPIPER PRESCHOOL LTD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SAND</BusinessNameControlTxt>
      <PhoneNum>2197754100</PhoneNum>
      <USAddress>
        <AddressLine1Txt>116 HILLCREST ROAD</AddressLine1Txt>
        <CityNm>OGDEN DUNES</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46368</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ALEXANDRA DUFFY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7734057421</PhoneNum>
      <SignatureDt>2023-05-23</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MANDY</PersonFirstNm>
        <PersonLastNm>CHEESEMAN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARY L ROBERTSON</PreparerPersonNm>
      <PTIN>P00211622</PTIN>
      <PhoneNum>7652826638</PhoneNum>
      <PreparationDt>2023-06-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <NameChangeInd>X</NameChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>SANDPIPERPRESCHOOL.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>87094</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>194</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>50234</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>5</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">36661</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9754</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>26907</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>77340</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>50053</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>975</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3200</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>15585</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69813</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7527</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>97025</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>104552</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>99452</BOYAmt>
        <EOYAmt>107003</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>99452</BOYAmt>
        <EOYAmt>107003</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2427</BOYAmt>
        <EOYAmt>2451</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>97025</BOYAmt>
        <EOYAmt>104552</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PRESCHOOL EDUCATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED PRESCHOOL INSTRUCTION FOR 49 STUDENTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>69813</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>69813</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROLYN KORBA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONYA EARLE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEXANDRA DUFFY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSICA MERCADO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ALEXANDRA DUFFY</PersonNm>
        <USAddress>
          <AddressLine1Txt>116 HILLCREST ROAD</AddressLine1Txt>
          <CityNm>OGDEN DUNES</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46368</ZIPCd>
        </USAddress>
        <PhoneNum>2197754100</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc2">true</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleE documentId="RetDoc2">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>false</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>false</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>false</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY LISTED ON MAIN WEBSITE PAGE &amp; ON ALL PRINTED ADVERTISEMENTS FOR SOLICITATION OF STUDENTS. NO BROADCAST MEDIA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>BEER &amp; WINE TAS</Event1Nm>
        <GrossReceiptsEvent1Amt>26068</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>26068</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>7714</OtherDirectExpensesEvent1Amt>
        <Event2Nm>POPCORN</Event2Nm>
        <GrossReceiptsEvent2Amt>6343</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>6343</GrossRevenueEvent2Amt>
        <GrossReceiptsTotalAmt>32411</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>32411</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7714</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7714</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>24697</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 913 1,607 UTILITIES &amp; PHONE 2,400 OTHER TAXES, LIC &amp; FEES 39 GENERAL SUPPLIES 3,701 FOOD &amp; 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</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJ 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL TAX PAYABLE 2,427 2,451</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
