Comet Kids Childcare
Nonprofit profile at a glance
- EIN
- 680625862
- IRS 990-EZ coverage
- 2014–2025
- Forms available
- Form 990-EZ 2025
- Location
- Underwood, ND, USA
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $96,848
- Expenses
- $93,032
- Assets
- $12,732
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Aricka Levey (Board President)
People named in this filing
- Aricka Levey (Board President)
- Heather Hunt (Secretary)
- Kellie Weisenburger (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Non-profit childcare organization
What it reported doing in 2025
Provide childcare to children 6 weeks to 11 years old for the community of Underwood and surrounding areas
Operating model
- Revenue model
- Earned-program. 89% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 82
- Sustainability: 35
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.1%; rating input score 96
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 3.9%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 0.14; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 1.3% per year; rating input score 100; 51st percentile among comparable filings
- Revenue growth: 3.4% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 13.6% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 96.1% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $93K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 7 filing years from 2014 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- Review — Sustainability: Operating margin scored 52/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.