Civic Intelligence

Happy Time Child Development Center Inc

990 • Fiscal year 2023 • EIN 42-0982401

Oct 01, 2022 to Sep 30, 2023 • Filed on Feb 15, 2024

Organization ProfileN/A

Refreshing map…

1310 W 1st StVinton, IA 52349

(319) 472-4840

Siviq Scores

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

Liabilities / Assets

88th percentile

0.53x

Higher debt load relative to assets than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

1.06x

Higher debt load relative to revenue than 92% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

20th percentile

-15%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$31,189

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

18th percentile

-11%

Faster asset growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

7th percentile

-44%

Faster revenue growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets88th percentile

Assets

Flat

$985,461

Flat from 2023

Net Assets

Flat

$466,767

Flat from 2023

Liabilities

Flat

$518,694

Flat from 2023

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin20th percentile

Revenue

Flat

$491,002

Flat from 2023

Expenses

Flat

$564,598

Flat from 2023

Net Income

Flat

-$73,596

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $497,801Liabilities 2010: $385,203Net Assets 2010: $112,5982010Assets 2011: $505,768Liabilities 2011: $366,541Net Assets 2011: $139,2272011Assets 2012: $501,993Liabilities 2012: $360,249Net Assets 2012: $141,7442012Assets 2013: $490,540Liabilities 2013: $356,091Net Assets 2013: $134,4492013Assets 2014: $527,705Liabilities 2014: $350,098Net Assets 2014: $177,6072014Assets 2015: $574,116Liabilities 2015: $342,468Net Assets 2015: $231,6482015Assets 2016: $603,486Liabilities 2016: $335,829Net Assets 2016: $267,6572016Assets 2017: $589,557Liabilities 2017: $329,106Net Assets 2017: $260,4512017Assets 2018: $564,926Liabilities 2018: $325,844Net Assets 2018: $239,0822018Assets 2019: $530,151Liabilities 2019: $317,122Net Assets 2019: $213,0292019Assets 2020: $688,647Liabilities 2020: $477,135Net Assets 2020: $211,5122020Assets 2021: $1,134,274Liabilities 2021: $821,284Net Assets 2021: $312,9902021Assets 2022: $1,101,667Liabilities 2022: $561,304Net Assets 2022: $540,3632022Assets 2023: $985,461Liabilities 2023: $518,694Net Assets 2023: $466,7672023Assets 2023: $985,461Liabilities 2023: $518,694Net Assets 2023: $466,7672023Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2023

Assets$985,461
Liabilities$518,694
Net Assets$466,767
Open 2023 Filing

Operations Trend

Revenue Growth7th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $379,928Expenses 2010: $411,752Net Income 2010: -$31,8242010Revenue 2011: $356,405Expenses 2011: $330,321Net Income 2011: $26,0842011Expenses 2012: $337,5242012Revenue 2013: $327,301Expenses 2013: $334,596Net Income 2013: -$7,2952013Revenue 2014: $356,867Expenses 2014: $313,709Net Income 2014: $43,1582014Revenue 2015: $390,319Expenses 2015: $336,278Net Income 2015: $54,0412015Revenue 2016: $386,165Expenses 2016: $350,156Net Income 2016: $36,0092016Revenue 2017: $406,846Expenses 2017: $414,052Net Income 2017: -$7,2062017Revenue 2018: $382,264Expenses 2018: $403,633Net Income 2018: -$21,3692018Revenue 2019: $445,282Expenses 2019: $471,333Net Income 2019: -$26,0512019Revenue 2020: $560,912Expenses 2020: $562,429Net Income 2020: -$1,5172020Revenue 2021: $789,519Expenses 2021: $688,041Net Income 2021: $101,4782021Revenue 2022: $875,078Expenses 2022: $647,705Net Income 2022: $227,3732022Revenue 2023: $491,002Expenses 2023: $564,598Net Income 2023: -$73,5962023Revenue 2023: $491,002Expenses 2023: $564,598Net Income 2023: -$73,5962023Revenue 2025: $176,666Expenses 2025: $552,776Net Income 2025: -$376,1102025

Highlighted filing

2023

Revenue$491,002
Expenses$564,598
Net Income-$73,596
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Feb 15, 2024
Return Version
2022v5.0
Gross Receipts
$491,002
Mission and Program Overview

Mission

Child care and preschool services are provided to area children. Services are available to all children; reduced rates and no-charge services are provided for low income families not able to pay. Care includes educational programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$665,347$674,960▲ $9,613
Savings and Temporary Cash Investments$224,349$225,251▲ $902
Cash and Non-Interest-Bearing Accounts$200,662$76,815▼ $123,847
Accounts Receivable$11,309$8,435▼ $2,874
Total Assets$1,101,667$985,461▼ $116,206
Liabilities
Unsecured Notes Loans Payable$500,000$500,000→ $0
Accounts Payable and Accrued Expenses$61,304$18,694▼ $42,610
Total Liabilities$561,304$518,694▼ $42,610
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$250,518$400,346▲ $149,828
Net Assets With Donor Restrictions$289,845$66,421▼ $223,424
Total Net Assets Fund Balance$540,363$466,767▼ $73,596
Total Liabilities and Net Assets / Fund Balance$1,101,667$985,461▼ $116,206

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$646,317$335,221$981,538
Leasehold Improvements$3,143$24,534$27,677
Land$25,500-$25,500
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Margaret CoshawExecutive DiPT$31,189$31,189
Holli LewisExecutive DiFT$14,859$14,859
Leiha McnealExecutive DiFT$9,420$9,420

Board Members and Trustees

NameTitle
Shelley SpanglerPresident
Victoria GelskiExecutive Di
Stacey FarmerMember
Tiffany ElwickMember
Tiyada PurkSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$67,695
Program Service Revenue
$422,282
Investment Income
$1,025
Other Revenue
$0
All Other Contributions
$67,695
Change in Net Assets
$-73,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$403,054
Other Expenses$161,544
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$331,363--$331,363
Current Officers, Directors, Trustees, and Key Employees-$43,052-$43,052
Payroll Taxes$23,612$5,027-$28,639
Depreciation Depletion$22,557$2,507-$25,064
Interest$21,443$2,382-$23,825
Insurance$10,561$1,173-$11,734
Occupancy$10,407$1,157-$11,564
Office Expenses-$6,368-$6,368
Fees for Services Accounting-$5,440-$5,440
Other Expenses$4,919--$4,919
All Other Expenses$1,513$2,819-$4,332
Advertising$1,418$158-$1,576
Total Functional Expenses$494,515$70,083$0$564,598
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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, Page 6, Part VI, Line 11B

“The 990 is distributed to each board member at a monthly board meeting where each board member is given time to review the 990.”

Form 990, Page 6, Part VI, Line 12C

“Key employees are provided a copy of the conflict of interest policy annually for review.”

Form 990, Page 6, Part VI, Line 19

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Happy Time Child Development
EIN
42-0982401
Phone
3194724840
Address
1310 W 1ST ST, VINTON, IA 52349

Signing Officer

Name
Leiha Mcneal
Title
Executive Director
Phone
3194724840
Signed
2024-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leiha Mcneal
Formed
1972
Legal Domicile
Ia
Voting Board Members
4
Independent Board Members
4
Employees
57

Preparer

Firm
Gosling & Company Pc
Address
217 N FRANKLIN ST, MANCHESTER, IA 52057-1538
Preparer
Matthew J Klostermann
Phone
5639274810
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Child care and preschool services are provided to area children. Services are available to all children; reduced rates and no-charge services are provided for low income families not able to pay. Care includes educational programs.”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHILD CARE AND PRESCHOOL SERVICES ARE PROVIDED TO AREA CHILDREN. SERVICES ARE AVAILABLE TO ALL CHILDREN; REDUCED RATES AND NO-CHARGE SERVICES ARE PROVIDED FOR LOW INCOME FAMILIES NOT ABLE TO PAY. CARE INCLUDES EDUCATIONAL PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS DISTRIBUTED TO EACH BOARD MEMBER AT A MONTHLY BOARD MEETING WHERE EACH BOARD MEMBER IS GIVEN TIME TO REVIEW THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KEY EMPLOYEES ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY ANNUALLY FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEIHA MCNEAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03194724840
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAPPY TIME CHILD DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0HAPP
ReturnHeader/Filer/EIN0420982401
ReturnHeader/Filer/PhoneNum03194724840
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOSLING & COMPANY PC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0520571538
ReturnHeader/PreparerPersonGrp/PhoneNum05639274810
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW J KLOSTERMANN
ReturnHeader/ReturnTs02024-02-16T15:54:54-05:00
ReturnHeader/ReturnTypeCd0990

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$985,461
Liabilities
$518,694
Net assets
$466,767
Revenue
$491,002
Expenses
$564,598
Net income
-$73,596
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.18$0.55$0.38
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.52$0.47$0.49$0.56$0.07
2023Summary only. Only limited summary data is available for this year.$0.99$0.52$0.47$0.49$0.56$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.56$0.54$0.88$0.65$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.82$0.31$0.79$0.69$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.48$0.21$0.56$0.56$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.32$0.21$0.45$0.47$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.33$0.24$0.38$0.40$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.33$0.26$0.41$0.41$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.34$0.27$0.39$0.35$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.34$0.23$0.39$0.34$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.35$0.18$0.36$0.31$0.04
2013Summary only. Only limited summary data is available for this year.$0.49$0.36$0.13$0.33$0.33$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.36$0.14$0.34
2011Summary only. Only limited summary data is available for this year.$0.51$0.37$0.14$0.36$0.33$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.39$0.11$0.38$0.41$0.03