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Child Development INC FY2023 filing

Tax-deductible

Maquoketa, IA501(c)(3)Human Services EIN 42-1012881Revenue $475K in FY2023

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.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
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
$114K
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$475K
+10% vs prior year
Spent
$605K
To programs
99%
Net assets
$457K
By yearFY2021–FY2025
Revenue
$475K
FY2023▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2021$333K
FY2022$433K
FY2023$475K
FY2024$621K
FY2025$681K
Expenses
$605K
FY2023▲ +75%
Tap a bar for its year
Expenses by fiscal year
FY2021$457K
FY2022$347K
FY2023$605K
FY2024$569K
FY2025$643K
Net assets
$457K
FY2023▼ -22%
Tap a bar for its year
Net assets by fiscal year
FY2021$434K
FY2022$586K
FY2023$457K
FY2024$509K
FY2025$544K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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% · $598K Fundraising 1% · $7K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Maggie Davis
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Cindy Heck
Director
$0Pt VII · Sec A
Jeni Joos
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 · $598K · in their own filed words · FY2022
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.

$598Kprogram 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 FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$475K
Ln 12
Fees for servicesLn 2g$303K
Gifts and grantsLn 1h$169K
Investment incomeLn 3$3K
Money outPt IX
$605K
Ln 25
Programscol B$598K
Fundraisingcol D$7K
Owns and owesPt X
$457K
net assets · Ln 32
Cash and savingsLn 1–2$53K
Total assetsLn 16$571K
LiabilitiesLn 26$114K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$169K
Government grantsLn 1e$135K
Fundraising eventsLn 1c$12K
Fees for servicesLn 2g$303K
Investment incomeLn 3$3K
Total revenueLn 12$475K
Assets in detailPt X, end of year
CashLn 1$53K
SavingsLn 2$564
Cash and savings togetherLn 1–2$53K
Land, buildings, equipmentLn 10c$490K
Total assetsLn 16$571K
LiabilitiesLn 26$114K
Net assetsLn 32$457K
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 FY23End FY23
Cash and savingsLn 1–2$93K$53K
Land, buildings, equipmentLn 10c$499K$490K
Total assetsLn 16$705K$571K
LiabilitiesLn 26$119K$114K
Net assetsLn 32$586K$457K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$356K$356K
Other employee benefitsLn 9$9K$9K
Payroll taxesLn 10$27K$27K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$45K$45K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$13K$13K
OccupancyLn 16$54K$54K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$28K$28K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$43K$35K$7K
All other expensesLn 24e$286$286
Total functional expensesLn 25$605K$598K$0$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $681K$643K$38K$544K 990 PDF
FY2024 $621K$569K$52K$509K 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $474,760 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $211,946$168,740
I-9 Program service revenuePrior year $221,120$303,389
I-10 Investment incomePrior year $17$2,631
I-11 Other revenuePrior year $62$0
I-12 Total revenuePrior year $433,145$474,760
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $211,901$392,549
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $134,724$212,741
I-18 Total expensesPrior year $346,625$605,290
I-19 Revenue less expensesPrior year $86,520−$130,530
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $474,760 across 7 lines filed
VIII-1c Fundraising events$12,350
VIII-1e Government grants$134,512
VIII-1f All other contributions, gifts and grants$21,878
VIII-1h Total contributions, gifts and grants$168,740
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $303,389$303,389
VIII-3 Investment incomeRelated to mission $2,631$2,631
VIII-12 Total revenueRelated to mission $306,020$474,760
Part IX · Statement of functional expenses $605,290 across 15 lines filed
IX-7 Other salaries and wagesPrograms $356,355$356,355
IX-9 Other employee benefitsPrograms $9,405$9,405
IX-10 Payroll taxesPrograms $26,789$26,789
IX-11c Accounting feesPrograms $7,298$7,298
IX-11g Other fees for servicesPrograms $45,090$45,090
IX-12 Advertising and promotionPrograms $2,255$2,255
IX-13 Office expensesPrograms $13,237$13,237
IX-16 OccupancyPrograms $53,849$53,849
IX-17 TravelPrograms $1,200$1,200
IX-19 Conferences, conventions and meetingsPrograms $1,261$1,261
IX-20 InterestPrograms $2,045$2,045
IX-22 Depreciation, depletion and amortizationPrograms $27,662$27,662
IX-23 InsurancePrograms $16,028$16,028
IX-24 Other expenses (24a–d)Programs $35,399 · Fundraising $7,131$42,530
IX-24e All other expensesPrograms $286$286
IX-25 Total functional expensesPrograms $598,159 · Management $0 · Fundraising $7,131$605,290
Part X · Balance sheet $571,437 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $89,603$52,523
X-2 Savings and temporary cash investmentsStart of year $3,683$564
X-4 Accounts receivableStart of year $113,319$28,452
X-10c Land, buildings and equipment, netStart of year $498,576$489,898
X-16 Total assetsStart of year $705,181$571,437
X-17 Accounts payable and accrued expensesStart of year $34,017$41,633
X-18 Grants payableStart of year $35,791$35,791
X-25 Other liabilitiesStart of year $49,206$36,995
X-26 Total liabilitiesStart of year $119,014$114,419
X-32 Total net assets or fund balancesStart of year $586,167$457,018
X-33 Total liabilities and net assetsStart of year $705,181$571,437
Part XI · Reconciliation of net assets $457,018 net assets at year end
XI-1 Total revenue$474,760
XI-2 Total expenses$605,290
XI-3 Revenue less expenses−$130,530
XI-4 Net assets at start of year$586,167
XI-9 Other changes in net assets$1,381
XI-10 Net assets at end of year$457,018

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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