Cougar Cubs Daycare Center Inc
EIN: 830758697 · Bonesteel, SD · NTEE: P33
| Metric | Value |
|---|---|
| Total Revenue | $122K |
| Total Expenses | $101K |
| Net Assets | $31K |
Is Cougar Cubs Daycare Center Inc Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Cougar Cubs Daycare Center Inc
Cougar Cubs Daycare Center Inc (EIN: 830758697) is a nonprofit organization based in Bonesteel, SD, classified under NTEE code P33. The organization reported total revenue of $122K and total assets of $40K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cougar Cubs Daycare Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Cougar Cubs Daycare Center Inc is a small nonprofit that has been operating for 8 years, with 5 years of IRS 990 filings on record (2019–2023). Revenue has grown at a compound annual rate of -8.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $67K |
| Total Expenses | $101K |
| Surplus / Deficit | $-33,232 |
| Total Assets | $32K |
| Total Liabilities | $528 |
| Net Assets | $31K |
| Operating Margin | -49.2% |
| Debt-to-Asset Ratio | 1.7% |
| Months of Reserves | 3.8 months |
Financial Health Grade: B
In 2023, Cougar Cubs Daycare Center Inc reported a deficit of $33K with expenses exceeding revenue, holds 3.8 months of operating reserves (adequate), has a debt-to-asset ratio of 1.7% (very low leverage).
Financial Trends
Over 5 years of filings (2019–2023), Cougar Cubs Daycare Center Inc's revenue has declined at a compound annual growth rate (CAGR) of -8.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -41.4% | -0.4% | -51.1% |
| 2022 | +0.1% | +12.1% | +27.9% |
| 2021 | +8.4% | +13.9% | +52.5% |
| 2020 | +9.8% | -14.2% | +276.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2018 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Cougar Cubs Daycare Center Inc has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Cougar Cubs Daycare Center Inc with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $33K, with expenses exceeding revenue.
- Debt-to-asset ratio: 1.7%.
Frequently Asked Questions about Cougar Cubs Daycare Center Inc
Is Cougar Cubs Daycare Center Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Cougar Cubs Daycare Center Inc (EIN: 830758697) insufficient data. 0 red flags identified, 0 strengths noted.
How does Cougar Cubs Daycare Center Inc spend its money?
Detailed spending breakdown data is not yet available for Cougar Cubs Daycare Center Inc. Check back for updated IRS 990 analysis.
Are donations to Cougar Cubs Daycare Center Inc tax-deductible?
Cougar Cubs Daycare Center Inc is registered as a tax-exempt nonprofit (EIN: 830758697). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Cougar Cubs Daycare Center Inc located?
Cougar Cubs Daycare Center Inc is headquartered in Bonesteel, South Dakota and files with the IRS under EIN 830758697. It is classified under NTEE code P33.
How many years of IRS 990 filings does Cougar Cubs Daycare Center Inc have?
Cougar Cubs Daycare Center Inc has 5 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $122K in total revenue.
Filing History
IRS 990 filing history for Cougar Cubs Daycare Center Inc showing financial trends over 5 years of public records:
Over 5 years of IRS 990 filings (2019–2023), Cougar Cubs Daycare Center Inc's revenue has declined by 30.1%, moving from $97K to $67K. Total assets increased by 258.6% over the same period, from $9K to $32K. Total functional expenses rose by 9.2%, from $92K to $101K. In its most recent filing year (2023), Cougar Cubs Daycare Center Inc reported a deficit of $33K, with expenses exceeding revenue. The organization holds $528 in liabilities against $32K in assets (debt-to-asset ratio: 1.7%), resulting in net assets of $31K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $67K | $101K | $32K | $528 | — | — |
| 2022 | $115K | $101K | $65K | $508 | — | View 990 |
| 2021 | $115K | $90K | $51K | $359 | — | — |
| 2020 | $106K | $79K | $33K | $8K | — | — |
| 2019 | $97K | $92K | $9K | $10K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $67K, expenses of $101K, and assets of $32K (revenue -41.4% year-over-year).
- 2022: Revenue of $115K, expenses of $101K, and assets of $65K (revenue +0.1% year-over-year).
- 2021: Revenue of $115K, expenses of $90K, and assets of $51K (revenue +8.4% year-over-year).
- 2020: Revenue of $106K, expenses of $79K, and assets of $33K (revenue +9.8% year-over-year).
- 2019: Revenue of $97K, expenses of $92K, and assets of $9K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Cougar Cubs Daycare Center Inc:
Data Sources and Methodology
This transparency report for Cougar Cubs Daycare Center Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.