Civic Intelligence

Willowwind School

990 • Fiscal year 2018 • EIN 23-7411810

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 25, 2019

Organization ProfileWWW.WILLOWWIND.ORG
950 Dover StreetIowa City, IA 52245

(319) 338-6061

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.16x

Higher debt load relative to assets than 94% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

2.12x

Higher debt load relative to revenue than 91% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

59th percentile

6.3%

Higher net margin than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

16th percentile

-8.3%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

42nd percentile

0.9%

Faster revenue growth than 42% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$2,691,240

Down $243,840 (-8.3%) from 2017

Net Assets

Up

-$427,589

Up $93,167 (+18%) from 2017

Liabilities

Down

$3,118,829

Down $337,007 (-9.8%) from 2017

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin59th percentile

Revenue

Up

$1,468,289

Up $13,297 (+0.9%) from 2017

Expenses

Down

$1,375,123

Down $148,652 (-9.8%) from 2017

Net Income

Up

$93,166

Up $161,949 (+235%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2013: $3,372,186Liabilities 2013: $4,118,238Net Assets 2013: -$746,0522013Assets 2014: $3,220,017Liabilities 2014: $3,915,863Net Assets 2014: -$695,8462014Assets 2015: $3,155,973Liabilities 2015: $3,703,190Net Assets 2015: -$547,2172015Assets 2016: $3,166,971Liabilities 2016: $3,618,944Net Assets 2016: -$451,9732016Assets 2017: $2,935,080Liabilities 2017: $3,455,836Net Assets 2017: -$520,7562017Assets 2018: $2,691,240Liabilities 2018: $3,118,829Net Assets 2018: -$427,5892018Assets 2019: $2,636,643Liabilities 2019: $3,019,565Net Assets 2019: -$382,9222019Assets 2020: $2,598,291Liabilities 2020: $3,050,807Net Assets 2020: -$452,5162020Assets 2021: $2,686,675Liabilities 2021: $2,982,877Net Assets 2021: -$296,2022021Assets 2022: $2,745,044Liabilities 2022: $2,615,773Net Assets 2022: $129,2712022Assets 2023: $2,830,654Liabilities 2023: $2,373,906Net Assets 2023: $456,7482023Assets 2024: $2,682,486Liabilities 2024: $2,194,586Net Assets 2024: $487,9002024

Highlighted filing

2018

Assets$2,691,240
Liabilities$3,118,829
Net Assets-$427,589
Open 2018 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2013: $1,379,7452013Revenue 2014: $1,530,886Expenses 2014: $1,477,063Net Income 2014: $53,8232014Revenue 2015: $1,613,582Expenses 2015: $1,464,953Net Income 2015: $148,6292015Revenue 2016: $1,591,601Expenses 2016: $1,496,357Net Income 2016: $95,2442016Revenue 2017: $1,454,992Expenses 2017: $1,523,775Net Income 2017: -$68,7832017Revenue 2018: $1,468,289Expenses 2018: $1,375,123Net Income 2018: $93,1662018Revenue 2019: $1,509,927Expenses 2019: $1,465,261Net Income 2019: $44,6662019Revenue 2020: $1,178,875Expenses 2020: $1,248,469Net Income 2020: -$69,5942020Revenue 2021: $1,485,119Expenses 2021: $1,299,153Net Income 2021: $185,9662021Revenue 2022: $1,927,615Expenses 2022: $1,502,142Net Income 2022: $425,4732022Revenue 2023: $1,924,307Expenses 2023: $1,660,942Net Income 2023: $263,3652023Revenue 2024: $1,793,750Expenses 2024: $1,695,542Net Income 2024: $98,2082024

Highlighted filing

2018

Revenue$1,468,289
Expenses$1,375,123
Net Income$93,166
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 25, 2019
Return Version
2017v2.3
Gross Receipts
$1,490,219
Mission and Program Overview

Mission

Willowwind school is a joyful learning community where children develop their unique potential through child-led inquiry.

ELEMENTARY SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,741,186$2,633,684▼ $107,502
Loans From Officers Directors$500,558$445,825▼ $54,733
Savings and Temporary Cash Investments$91,085$0▼ $91,085
Cash and Non-Interest-Bearing Accounts$103,581$55,033▼ $48,548
Accounts Receivable$-772$2,523▲ $3,295
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-520,756$-427,589▲ $93,167
Total Assets$2,935,080$2,691,240▼ $243,840
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,478,672$2,352,529▼ $126,143
Deferred Revenue$300,316$245,358▼ $54,958
Accounts Payable and Accrued Expenses$176,290$73,717▼ $102,573
Other Liabilities$0$1,400▲ $1,400
Total Liabilities$3,455,836$3,118,829▼ $337,007
Net Assets / Fund Balance
Total Net Assets Fund Balance$-520,756$-427,589▲ $93,167
Total Liabilities and Net Assets / Fund Balance$2,935,080$2,691,240▼ $243,840

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,587,498$1,017,988$3,605,486
Equipment$37,117$311,510$348,627
Other Land Buildings$9,069$53,150$62,219
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Brian CoddPresident
Megan LavelleBoard of Trustees
Phoebe MartinBoard of Trustees
Sarah RichardsonBoard of Trustees
Zoe EskinBoard of Trustees
Pope YamadaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$44,151
Program Service Revenue
$1,432,370
Investment Income
$408
Other Revenue
$-8,640
All Other Contributions
$42,659
Change in Net Assets
$93,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$738,204
Other Expenses$636,919
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$509,127$145,916-$655,043
Occupancy$172,512--$172,512
Depreciation Depletion$99,729--$99,729
All Other Expenses$66,115$2,841-$68,956
Payroll Taxes$38,421$10,836-$49,257
Fees for Services Accounting-$45,450-$45,450
Interest$38,238--$38,238
Other Expenses$32,604--$32,604
Other Employee Benefits$20,499$540-$21,039
Information Technology$16,052--$16,052
Insurance$9,492$4,067-$13,559
Pension Plan Contributions$9,999$2,866-$12,865
Advertising$12,495--$12,495
Fees for Services Legal-$7,489-$7,489
Fees for Services Other-$2,885-$2,885
Office Expenses-$2,409-$2,409
Travel-$1,022-$1,022
Total Functional Expenses$1,148,802$226,321$0$1,375,123
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Timothy TerryMORE THAN 35% OWNER OF AN ENTITY DOING BUSINESS WITH THE ORGANIZATIONTerry, Lockridge & Dunn, Inc. Was Paid for Accounting Work Performed on a MNo$45,450

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$500,558$445,825▼ $54,733
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$1,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the board of trustees before it is filed. A vote is taken to approve the filing of form 990 at the monthly board meeting.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is discussed at board meetings on a regular basis.”

Form 990, Part VI, Section C, Line 19

“Willowwind makes it's governing documents and conflict of interest policy available upon request. The financial statements are available to the board of trustees only, they are not available to the public.”

Filing and Contact Details

Filer

Filer Name
Willowwind School
EIN
23-7411810
Phone
3193386061
Address
950 DOVER STREET, IOWA CITY, IA 52245

Signing Officer

Name
Michelle C Beninga
Title
Head of School
Phone
3193386061
Signed
2019-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle C Beninga
Formed
1974
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
65
Volunteers
150

Preparer

Firm
Terry Lockridge & Dunn Inc
Address
PO BOX 75006, CEDAR RAPIDS, IA 52407
Preparer
Robin Jackson Miller
Phone
3193642945
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“ROUNDING 1.”

Raw XML AppendixShowing 400 of 462 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0176290
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt073717
IRS990/AccountsReceivableGrp/BOYAmt0-772
IRS990/AccountsReceivableGrp/EOYAmt02523
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ELEMENTARY SCHOOL
IRS990/AdvertisingGrp/ProgramServicesAmt012495
IRS990/AdvertisingGrp/TotalAmt012495
IRS990/AllOtherContributionsAmt042659
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02841
IRS990/AllOtherExpensesGrp/ProgramServicesAmt066115
IRS990/AllOtherExpensesGrp/TotalAmt068956
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MICHELLE BENINGA
IRS990/BooksInCareOfDetail/PhoneNum03193386061
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0950 DOVER STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0IOWA CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd052245
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd01
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0103581
IRS990/CashNonInterestBearingGrp/EOYAmt055033
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt01492
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt044151
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0408
IRS990/CYOtherExpensesAmt0636919
IRS990/CYOtherRevenueAmt0-8640
IRS990/CYProgramServiceRevenueAmt01432370
IRS990/CYRevenuesLessExpensesAmt093166
IRS990/CYSalariesCompEmpBnftPaidAmt0738204
IRS990/CYTotalExpensesAmt01375123
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01468289
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0300316
IRS990/DeferredRevenueGrp/EOYAmt0245358
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt099729
IRS990/DepreciationDepletionGrp/TotalAmt099729
IRS990/Desc0ACADEMIC PRESCHOOL & ELEMENTARY SCHOOL PROGRAM FOR CHILDREN AGES THREE THROUGH TWELVE, LATE AUGUST THROUGH EARLY JUNE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt065
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01021571
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt045450
IRS990/FeesForServicesAccountingGrp/TotalAmt045450
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt07489
IRS990/FeesForServicesLegalGrp/TotalAmt07489
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02885
IRS990/FeesForServicesOtherGrp/TotalAmt02885
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ZOE ESKIN
IRS990/Form990PartVIISectionAGrp/PersonNm1BRIAN CODD
IRS990/Form990PartVIISectionAGrp/PersonNm2PHOEBE MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm3MEGAN LAVELLE
IRS990/Form990PartVIISectionAGrp/PersonNm4SARAH RICHARDSON
IRS990/Form990PartVIISectionAGrp/PersonNm5POPE YAMADA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD OF TRUSTEES
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD OF TRUSTEES
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD OF TRUSTEES
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD OF TRUSTEES
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt01492
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01490219
IRS990/GrossRentsGrp/RealAmt013225
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt016052
IRS990/InformationTechnologyGrp/TotalAmt016052
IRS990/InsuranceGrp/ManagementAndGeneralAmt04067
IRS990/InsuranceGrp/ProgramServicesAmt09492
IRS990/InsuranceGrp/TotalAmt013559
IRS990/InterestGrp/ProgramServicesAmt038238
IRS990/InterestGrp/TotalAmt038238
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0408
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0408
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01382648
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02741186
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02633684
IRS990/LandBldgEquipCostOrOtherBssAmt04016332
IRS990/LegalDomicileStateCd0IA
IRS990/LessRentalExpensesGrp/RealAmt021930
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0500558
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0445825
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO DEVELOP IN OUR STUDENTS THEIR CURIOSITY AND CREATIVITY, SELF-ESTEEM COMBINED WITH SOCIAL CONSCIOUSNESS AND SELF-DISCIPLINE, MASTERY OF ACADEMIC SKILLS AND BASIC KNOWLEDGE, THE ABILITY TO THINK AND EXPRESS ONESELF CLEARLY AND CONSTRUCTIVELY AND TEACHING RESPECT AND APPRECIATION FOR THE PEOPLE OF ALL CULTURAL, RELIGIOUS AND ETHNIC BACKGROUNDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02478672
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02352529
IRS990/NetAssetsOrFundBalancesBOYAmt0-520756
IRS990/NetAssetsOrFundBalancesEOYAmt0-427589
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-8705
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-8705
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0172512
IRS990/OccupancyGrp/TotalAmt0172512
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02409
IRS990/OfficeExpensesGrp/TotalAmt02409
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0540
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt020499
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021039
IRS990/OtherExpensesGrp/Desc0FINANCIAL AID
IRS990/OtherExpensesGrp/Desc1TUITION DISCOUNT
IRS990/OtherExpensesGrp/Desc2SCHOLARSHIPS
IRS990/OtherExpensesGrp/Desc3OUTSIDE SERVICES
IRS990/OtherExpensesGrp/ProgramServicesAmt045220
IRS990/OtherExpensesGrp/ProgramServicesAmt145099
IRS990/OtherExpensesGrp/ProgramServicesAmt233200
IRS990/OtherExpensesGrp/ProgramServicesAmt332604
IRS990/OtherExpensesGrp/TotalAmt045220
IRS990/OtherExpensesGrp/TotalAmt145099
IRS990/OtherExpensesGrp/TotalAmt233200
IRS990/OtherExpensesGrp/TotalAmt332604
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt01400
IRS990/OtherOrganizationDsc0SCHOOL
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt065
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt065
IRS990/OtherRevenueTotalAmt065
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0145916
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0509127
IRS990/OtherSalariesAndWagesGrp/TotalAmt0655043
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010836
IRS990/PayrollTaxesGrp/ProgramServicesAmt038421
IRS990/PayrollTaxesGrp/TotalAmt049257
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02866
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09999
IRS990/PensionPlanContributionsGrp/TotalAmt012865
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MICHELLE C BENINGA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER CAMP
IRS990/ProgramServiceRevenueGrp/Desc2BEFORE & AFTER SCHOOL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01132627
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1207685
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt292058
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01132627
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1207685
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt292058
IRS990/ProgSrvcAccomActy2Grp/Desc0BEFORE & AFTER SCHOOL PROGRAM. SUPERVISED ACTIVITIES AND SNACKS FOR CHILDREN AGED THREE THROUGH TWELVE FROM 7:30 TO 8:30 AM & 3:30 TO 6:00 PM, MONDAY THROUGH FRIDAY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt040072
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt092058
IRS990/ProgSrvcAccomActy3Grp/Desc0SUMMER CAMP. EDUCATIONAL PROGRAM DURING THE MONTHS OF JUNE, JULY, & AUGUST FOR CHILDREN AGES THREE THROUGH TWELVE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt087159
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0207685
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt050811
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05931
IRS990/PYOtherExpensesAmt0635798
IRS990/PYOtherRevenueAmt027605
IRS990/PYProgramServiceRevenueAmt01370645
IRS990/PYRevenuesLessExpensesAmt0-68783
IRS990/PYSalariesCompEmpBnftPaidAmt0887977
IRS990/PYTotalExpensesAmt01523775
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01454992
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt093166
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-8705
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01133100
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-520756
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-427589
IRS990/SavingsAndTempCashInvstGrp/BOYAmt091085
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02587498
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01017988
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03605486
IRS990ScheduleD/EquipmentGrp/BookValueAmt037117
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0311510
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0348627
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09069
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt053150
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt062219
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02633684
IRS990ScheduleD/TotalLiabilityAmt01400
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S POLICY IS PRINTED WITH THE ENROLLMENT PROCEDURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TIMOTHY TERRY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MORE THAN 35% OWNER OF AN ENTITY DOING BUSINESS WITH THE ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt045450
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0TERRY, LOCKRIDGE & DUNN, INC. WAS PAID FOR ACCOUNTING WORK PERFORMED ON A M
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0445825
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0TLD INC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0FUNDS FOR NEW BUILDING EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt092000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER BOARD OF TRUSTEE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt0445825
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES BEFORE IT IS FILED. A VOTE IS TAKEN TO APPROVE THE FILING OF FORM 990 AT THE MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT BOARD MEETINGS ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WILLOWWIND MAKES IT'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE BOARD OF TRUSTEES ONLY, THEY ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WILLOWWIND FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0452124434
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0BUILD AWARENESS OF WILLOWWIND SCHOOL IN THE COMMUNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 12D, III-O
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0950 DOVER ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0IOWA CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd052245
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02935080
IRS990/TotalAssetsEOYAmt02691240
IRS990/TotalAssetsGrp/BOYAmt02935080
IRS990/TotalAssetsGrp/EOYAmt02691240
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt044151
IRS990/TotalEmployeeCnt065
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0226321
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01148802
IRS990/TotalFunctionalExpensesGrp/TotalAmt01375123
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03455836
IRS990/TotalLiabilitiesEOYAmt03118829
IRS990/TotalLiabilitiesGrp/BOYAmt03455836
IRS990/TotalLiabilitiesGrp/EOYAmt03118829
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-520756

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,691,240
Liabilities
$3,118,829
Net assets
-$427,589
Revenue
$1,468,289
Expenses
$1,375,123
Net income
$93,166
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.68$2.19$0.49$1.79$1.70$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.83$2.37$0.46$1.92$1.66$0.26
2022Detailed filing. Detailed filing data is available for this year.$2.75$2.62$0.13$1.93$1.50$0.43
2021Detailed filing. Detailed filing data is available for this year.$2.69$2.98$0.30$1.49$1.30$0.19
2020Detailed filing. Detailed filing data is available for this year.$2.60$3.05$0.45$1.18$1.25$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.64$3.02$0.38$1.51$1.47$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.69$3.12$0.43$1.47$1.38$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.94$3.46$0.52$1.45$1.52$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.17$3.62$0.45$1.59$1.50$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.16$3.70$0.55$1.61$1.46$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.22$3.92$0.70$1.53$1.48$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$4.12$0.75$1.38