Lidgerwood Childcare

Nonprofit profile at a glance

EIN
842033852
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Lidgerwood, ND, USA
Phone
7015384565
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$259,024
Expenses
$220,171
Assets
$235,662
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • BRANDON L SPELLERBERG (PRESIDENT)
  • DUSTIN MOTSCHENBACHER (VICE PRESIDENT)

People named in this filing

  • BRANDON L SPELLERBERG (PRESIDENT)
  • DUSTIN MOTSCHENBACHER (VICE PRESIDENT)
  • KELLY LUGERT (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of lidgerwood childcare is to provide quality, educational, licensed childcare to the community and surrounding communities of lidgerwood, North Dakota.

What it reported doing in 2025

This corporation is organized and shall be operated to provide for the advancement of education by providing care for children away from their homes where substantially all of the care provided by the corporation is for the purpose of enabling individuals to be gainfully employed; and the services provided by the corporationare available to the general public, which purposes are contemplated by section 501(c)(3) of the internal revenue code of 1986, as amended (the code). In furtherance of its purposes, this corporation may engage in advance promote and administer charitable and educational activities and projects of every kind and nature whatsoever in its own behalf or as the agent, trustee, or represenative of others, and may aid, assist, and contribute to the support of corporations, associations, and institutions which are organized and operated exclusively for such purposes and which are described in section 501(c)(3) of the code.

Operating model

Revenue model
Earned-program. 77% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85%; rating input score 85
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: 15%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 13.4% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 85% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $220K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.