Compassion Child Care
Nonprofit profile at a glance
- EIN
- 454077445
- IRS 990 coverage
- 2013–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Sioux Falls, SD, United States
- Phone
- 605.274.3380
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
- Affiliation
- Christianity
Reported finances
- Revenue
- $3,022,042
- Expenses
- $2,784,101
- Assets
- $2,053,281
- Liabilities
- $70,210
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
People named in this filing
- RICH MERKOURIS (CHAIRPERSON)
- MICHAEL JOHNSON (VICE CHAIR)
- BARRY TERMAAT (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We believe the greatest human need, regardless of income, is a relationship with Jesus and that remains our main mission at CCC.
What it reported doing in 2024
Compassion child care was founded to provide daycare for families in need where they can experience the compassion of god and hear the good news of jesus christ. The organization uses every aspect of the daycare program (art, music, language, etc.) to share the good news of jesus christ. The organization strives to treat all children with the dignity, equality, and respect they deserve as children created in the image of god. Low-income families often struggle with affordable care and traditional daycare hours of operation. The organization offers lower income working families the means to access certified, comprehensive childcare at a price that enables them to stabilize their overall financial life. Continued on schedule o.each family pays a weekly tuition amount that is determined by reviewing their income and debt. Each family meets with a staff member and a board member each year to review their tuition and determine the appropriate amount to pay. Daycare is available monday through friday from 6:30 a.m. To 6:30 p.m. Age-appropriate educational programs and set development goals are offered for each child. These goals are communicated to parents regularly. Additionally, parents are offered life development and learning opportunities. The organization promotes and communicates other community programs that can help families flourish. The organization served 196 families in 2024. 91 percent of the families served were at or below 209 percent of the federal poverty level. 78 percent of the families served were below 185 percent of the federal poverty level.
Operating model
- Revenue model
- Donor-supported. 93% of the money available for current operations came from contributions and gifts.
- 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.9%; rating input score 79
- Program expense ratio: 85.6%; rating input score 86
- Fundraising efficiency: $8.4 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.9%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 0.74; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 7% per year; rating input score 100; 51st percentile among comparable filings
- Revenue growth: 7.7% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 8.1% per year; rating input score 100; 50th percentile among comparable filings
Details
- What they do: 8 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 78.9% of revenue deployed · 85.6% of spending went to programs
- Governance: 15 of 15 board members independent · 4 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $2.4M in reported program spending
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- Review — Sustainability: Operating margin scored 58/100.