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Child Development INC

Tax-deductible

Maquoketa, IA501(c)(3)Human Services EIN 42-1012881Revenue $681K in FY2025

On file with the IRSsunshinemaquoketa.org101 Creslane, 52060-2076 · Maquoketa, IATax-exempt since Sep 1974Publicly supported — 509(a)(2)

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Provide day care pre school and after school programs and activities which are available to all famililies in the greater maquoketa and jackson county iowa areas

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Run by 7 volunteers and 32 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $16K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $51K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$90K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$681K
+10% vs prior year
Spent
$643K
To programs
99%
Net assets
$544K
By yearFY2021–FY2025
Revenue
$681K
FY2025▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2021$333K
FY2022$433K
FY2023$475K
FY2024$621K
FY2025$681K
Expenses
$643K
FY2025▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2021$457K
FY2022$347K
FY2023$605K
FY2024$569K
FY2025$643K
Net assets
$544K
FY2025▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2021$434K
FY2022$586K
FY2023$457K
FY2024$509K
FY2025$544K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1974.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $640K Fundraising 1% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Kalli Bormann
Director- No
$0Pt VII · Sec A
Emily Clark
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Greg Schmidt
Executive Di
$0Pt VII · Sec A
See Child Development INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers preschool and after-school programs for families in Maquoketa and Jackson County.

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Provided by the organization

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1 program · $640K · in their own filed words · FY2024
01

Provide day care, pre school and after school programs and activities which are available to all families in the greater maquoketa and jackson county iowa areas.

$640Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Community Foundation of Greater DubuqueFY2024$51K
Total grants receivedfrom 1 funder$51K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$681K
Ln 12
Gifts and grantsLn 1h$344K
Fees for servicesLn 2g$337K
Investment incomeLn 3$520
Money outPt IX
$643K
Ln 25
Programscol B$640K
Fundraisingcol D$4K
Owns and owesPt X
$544K
net assets · Ln 32
Cash and savingsLn 1–2$170K
Total assetsLn 16$634K
LiabilitiesLn 26$90K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$344K
Government grantsLn 1e$145K
Fundraising eventsLn 1c$14K
Fees for servicesLn 2g$337K
Investment incomeLn 3$520
Total revenueLn 12$681K
Assets in detailPt X, end of year
CashLn 1$169K
SavingsLn 2$564
Cash and savings togetherLn 1–2$170K
Land, buildings, equipmentLn 10c$436K
Total assetsLn 16$634K
LiabilitiesLn 26$90K
Net assetsLn 32$544K
OperationsPt I, VI
EmployeesI 532
VolunteersI 67
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$118K$170K
Land, buildings, equipmentLn 10c$462K$436K
Total assetsLn 16$599K$634K
LiabilitiesLn 26$90K$90K
Net assetsLn 32$509K$544K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$351K$351K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$26K$26K
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$46K$46K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$11K$11K
OccupancyLn 16$128K$128K
TravelLn 17$256$256
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$848$848
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$19K$19K
Other expenses (24a–d)Ln 24$17K$14K$4K
All other expensesLn 24e$922$922
Total functional expensesLn 25$643K$640K$0$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $681K$643K$38K$544K 990 PDF
FY2024 $621K$569K$52K$509K 990 PDF
FY2023 $475K$605K−$131K$457K 990 PDF
FY2022 $433K$347K$87K$586K 990 PDF
FY2021 $333K$457K−$124K$434K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $681,028 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $233,759$343,608
I-9 Program service revenuePrior year $386,809$336,900
I-10 Investment incomePrior year $247$520
I-11 Other revenue$0
I-12 Total revenuePrior year $620,815$681,028
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $384,287$380,157
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $184,755$263,047
I-18 Total expensesPrior year $569,042$643,204
I-19 Revenue less expensesPrior year $51,773$37,824
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $681,028 across 7 lines filed
VIII-1c Fundraising events$14,151
VIII-1e Government grants$144,848
VIII-1f All other contributions, gifts and grants$184,609
VIII-1h Total contributions, gifts and grants$343,608
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $336,900$336,900
VIII-3 Investment incomeRelated to mission $520$520
VIII-12 Total revenueRelated to mission $337,420$681,028
Part IX · Statement of functional expenses $643,204 across 15 lines filed
IX-7 Other salaries and wagesPrograms $350,689$350,689
IX-9 Other employee benefitsPrograms $3,553$3,553
IX-10 Payroll taxesPrograms $25,915$25,915
IX-11c Accounting feesPrograms $7,780$7,780
IX-11g Other fees for servicesPrograms $45,946$45,946
IX-12 Advertising and promotionPrograms $5,365$5,365
IX-13 Office expensesPrograms $10,736$10,736
IX-16 OccupancyPrograms $128,227$128,227
IX-17 TravelPrograms $256$256
IX-19 Conferences, conventions and meetingsPrograms $1,042$1,042
IX-20 InterestPrograms $848$848
IX-22 Depreciation, depletion and amortizationPrograms $25,759$25,759
IX-23 InsurancePrograms $18,967$18,967
IX-24 Other expenses (24a–d)Programs $13,541 · Fundraising $3,658$17,199
IX-24e All other expensesPrograms $922$922
IX-25 Total functional expensesPrograms $639,546 · Management $0 · Fundraising $3,658$643,204
Part X · Balance sheet $633,802 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $117,495$169,240
X-2 Savings and temporary cash investmentsStart of year $564$564
X-4 Accounts receivableStart of year $18,631$27,672
X-10c Land, buildings and equipment, netStart of year $462,085$436,326
X-16 Total assetsStart of year $598,775$633,802
X-17 Accounts payable and accrued expensesStart of year $29,993$5,622
X-18 Grants payableStart of year $35,791$35,791
X-25 Other liabilitiesStart of year $24,200$48,373
X-26 Total liabilitiesStart of year $89,984$89,786
X-32 Total net assets or fund balancesStart of year $508,791$544,016
X-33 Total liabilities and net assetsStart of year $598,775$633,802
Part XI · Reconciliation of net assets $544,016 net assets at year end
XI-1 Total revenue$681,028
XI-2 Total expenses$643,204
XI-3 Revenue less expenses$37,824
XI-4 Net assets at start of year$508,791
XI-9 Other changes in net assets−$2,599
XI-10 Net assets at end of year$544,016

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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