Sturgis Community Preschool Inc

Nonprofit profile at a glance

EIN: 460319227
IRS 990-EZ coverage: 2023–2025
Forms available: Form 990-EZ 2025, Form 990-N 2022
Location: Sturgis, SD, USA
Phone: 6054903730
Rating: 87
Verdict: STRONG
Rating confidence: Moderate
Sector: Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue: $82,466
Expenses: $74,467
Assets: $66,192
Liabilities: $1,030

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

Leadership & pay

1 person listed

People named in this filing

JESSICA KUSSER (Chairman)

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

Provide education for preschool-aged children.

What it reported doing in 2025

Provide education for preschool-aged children

Operating model

Revenue model: Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 liabilities are high compared with assets.

Rating breakdown

Financial Efficiency: 94
Transparency & Controls: 82
Sustainability: 50
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 90.3%; rating input score 90
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: 9.7%; rating input score 60; 60th percentile among comparable filings
Total-asset coverage ratio: 0.89; rating input score 44; 44th percentile among comparable filings
Liabilities to assets ratio: 0.02; rating input score 23; 23rd percentile among comparable filings
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: 3.3% per year; rating input score 100; 56th percentile among comparable filings
Revenue growth: 7.4% per year; rating input score 100; 75th percentile among comparable filings
Asset growth: 40.2% per year; rating input score 100; 93rd percentile among comparable filings

Details

Where the money goes: 90.3% of revenue deployed · 100% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $74K in reported program spending
Leadership: top reported pay $0 · 1 people listed
Consistency: 8 of 8 current checks pass
Schedules: 3 filed schedules
Filing history: 3 filing years from 2023 to 2025
Contacts: How to reach this organization
Money network: Resolved incoming and outgoing counterparties from filed money flows.
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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
High — Sustainability: Liabilities to assets ratio scored 23/100.
Review — Sustainability: Officer compensation ratio scored 56/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.