COUGAR CUBS DAYCARE CENTER INC: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- COUGAR CUBS DAYCARE CENTER INC (EIN 83-0758697)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-06-15
- IRS object ID
- 202241669349201304
- Schema version
- 2021v4.0
- 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 | 2022-06-15T12:56:38-07:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 760741077 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Victor Schmitz CPAPC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Box 279 | AddressLine1Txt |
| City | Burke | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57523 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830758697 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUGAR CUBS DAYCARE CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COUG | BusinessNameControlTxt |
| Phone | 6056542994 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 403 BIRDSELL STREET | AddressLine1Txt |
| City | BONESTEEL | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57317 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRISHA CAHOY | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2022-06-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TRISHA | PersonFirstNm |
| Person Last | CAHOY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | VICTOR SCHMITZ | PreparerPersonNm |
| PTIN | P01007794 | PTIN |
| Phone | 6057752435 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $115,787 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $32,381 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $65,193 | ProgramServiceRevenueAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $9,897 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $819 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $9,078 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Other Revenue Total | $8,316 | OtherRevenueTotalAmt |
| Total Revenue | $114,968 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $1,200 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $68,371 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,025 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $1,505 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $18,053 | OtherExpensesTotalAmt |
| Total Expenses | $90,154 | TotalExpensesAmt |
| Excess Or Deficit For Year | $24,814 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $25,655 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $50,469 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,965 | BOYAmt |
| EOY | $44,570 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,364 | BOYAmt |
| EOY | $6,258 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,329 | BOYAmt |
| EOY | $50,828 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,674 | BOYAmt |
| EOY | $359 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,655 | BOYAmt |
| EOY | $50,469 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | THE ENTITIES MISSION IS TO PROVIDE DAYCARE SERVICES FOR CHILDREN ON A DAILY BASIS WHICH WILL INCLUDE EDUCATIONAL ENRICHMENT. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | PROVIDE DAYCARE SERVICES FOR CHILDREN ON A DAILEY BASIS WHICH WILL INCLUDE EDUCATIONAL ENRICHMENT. | DescriptionProgramSrvcAccomTxt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| KAREN SUE VOGT | ||
| President | 0 | $0 |
| PAMELA SPANN | ||
| Vice President | 0 | $0 |
| HEATHER FUHRER | ||
| Secretary | 0 | $0 |
| TRISHA CAHOY | ||
| Treasurer | 0 | $0 |
| KATELYN SACHTJEN | ||
| Director | 0 | $0 |
| CONNIE SCHMITZ | ||
| Director | 0 | $0 |
| SAMANTHA CERNY | ||
| Director | 0 | $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 |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRISHA CAHOY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 205 2ND STREET | AddressLine1Txt |
| City | BONESTEEL | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57317 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6056542010 | 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 | false | 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $4,482 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,978 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,381 | CurrentTaxYearAmt |
| Total | $82,841 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $4,482 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,978 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,381 | CurrentTaxYearAmt |
| Total | $82,841 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $82,841 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $3,789 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,786 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,078 | CurrentTaxYearAmt |
| Total | $17,653 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $8,271 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,764 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41,459 | CurrentTaxYearAmt |
| Total | $100,494 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
| Public Support CY509 | 0.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Revenue.1 | STATE FOOD REIMBUSEMENT $8316 |
| Other Expenses.1001 | Advertising and Promotion $316 |
| Other Expenses.1002 | Office Expenses $2072 |
| Other Expenses.1008 | Interest $637 |
| Other Expenses.1009 | Depreciation $1971 |
| Other Expenses.1012 | Insurance $3926 |
| Other Expenses.1 | GROCERIES $6396 |
| Other Expenses.2 | SUPPLIES $1965 |
| Other Expenses.3 | REPAIRS/MAINTENANCE $282 |
| Other Expenses.4 | TRAINING $260 |
| Other Expenses.5 | FEES & MISC $228 |
| Other Assets.1003 | Machinery and Equipment - Beginning $7364 Machinery and Equipment - Ending $6258 |
| Total Liabilities.1007 | Secured Mortgages and Notes Payable - Beginning $7363 Secured Mortgages and Notes Payable - Ending $0 |
| Total Liabilities.1 | PAYROLL TAX PAYABLE - Beginning $311 PAYROLL TAX PAYABLE - Ending $359 |