Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
EIN 42-1012881 • 501(c)3 • Maquoketa, IA
Profile
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
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Up$633,802
Up $35,027 (+5.8%) from 2024
Liabilities
Down$89,786
Down $198 (-0.2%) from 2024
Net Assets
Up$544,016
Up $35,225 (+6.9%) from 2024
Revenue
Up$681,028
Up $60,213 (+9.7%) from 2024
Expenses
Up$643,204
Up $74,162 (+13%) from 2024
Net Income
Down$37,824
Down $13,949 (-27%) from 2024
Most recent year
2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $498,576 | $489,898 | ▼ $8,678 |
| Rtn Earn Endowment Incm Other Fnds | $568,772 | $439,623 | ▼ $129,149 |
| Cash and Non-Interest-Bearing Accounts | $89,603 | $52,523 | ▼ $37,080 |
| Accounts Receivable | $113,319 | $28,452 | ▼ $84,867 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $17,395 | $17,395 | → $0 |
| Savings and Temporary Cash Investments | $3,683 | $564 | ▼ $3,119 |
| Total Assets | $705,181 | $571,437 | ▼ $133,744 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $34,017 | $41,633 | ▲ $7,616 |
| Other Liabilities | $49,206 | $36,995 | ▼ $12,211 |
| Grants Payable | $35,791 | $35,791 | → $0 |
| Total Liabilities | $119,014 | $114,419 | ▼ $4,595 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $586,167 | $457,018 | ▼ $129,149 |
| Total Liabilities and Net Assets / Fund Balance | $705,181 | $571,437 | ▼ $133,744 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $350,099 | $658,585 | $1,008,684 |
| Equipment | $18,720 | $167,265 | $185,985 |
| Land | $121,079 | - | $121,079 |
| Name | Title |
|---|---|
| Jeni Joos | President |
| Amanda Dewulf | Director |
| Cindy Heck | Director |
| Elizabeth Wawro | Director |
| Lorene Mclaughlin | Director |
| Megan Simmons | Director |
| Tricia Snowden | Director |
| Maggie Davis | Secretary |
| Andrea White | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $392,549 |
| Other Expenses | $212,741 |
| Total Fundraising Expense | $7,131 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $356,355 | - | - | $356,355 |
| Occupancy | $53,849 | - | - | $53,849 |
| Fees for Services Other | $45,090 | - | - | $45,090 |
| Depreciation Depletion | $27,662 | - | - | $27,662 |
| Payroll Taxes | $26,789 | - | - | $26,789 |
| Insurance | $16,028 | - | - | $16,028 |
| Office Expenses | $13,237 | - | - | $13,237 |
| Other Employee Benefits | $9,405 | - | - | $9,405 |
| Fees for Services Accounting | $7,298 | - | - | $7,298 |
| Other Expenses | $2,653 | - | $7,131 | $2,653 |
| Advertising | $2,255 | - | - | $2,255 |
| Interest | $2,045 | - | - | $2,045 |
| Conferences and Meetings | $1,261 | - | - | $1,261 |
| Travel | $1,200 | - | - | $1,200 |
| All Other Expenses | $286 | - | - | $286 |
| Total Functional Expenses | $598,159 | $0 | $7,131 | $605,290 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Notes Payable | $36,995 |
“Copy of the return is reviewed by the governing body prior to filing.”
“Copy of governing documents are available to the public upon request.”
“Book / tax depreciation difference -2,432 prior year depreciation 3,813 total 1,381”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 2255 |
| IRS990/AllOtherContributionsAmt | 0 | 21878 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 286 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 286 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JENI JOOS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5636522847 |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1261 |
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| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 12350 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7298 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 45090 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
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| IRS990/FormationYr | 0 | 1973 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13253 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 506146 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 508957 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 350099 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 658585 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1008684 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 18720 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 167265 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 185985 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 121079 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 121079 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 36995 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NOTES PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 489898 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 36995 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COPY OF THE RETURN IS REVIEWED BY THE GOVERNING BODY PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COPY OF GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOOK / TAX DEPRECIATION DIFFERENCE -2,432 PRIOR YEAR DEPRECIATION 3,813 TOTAL 1,381 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 705181 |
| IRS990/TotalAssetsEOYAmt | 0 | 571437 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 705181 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 571437 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 168740 |
| IRS990/TotalEmployeeCnt | 0 | 33 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 7131 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 598159 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 605290 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 119014 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 114419 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 119014 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 114419 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 586167 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 457018 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 598159 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 303389 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 306020 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 474760 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 705181 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 571437 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1200 |
| IRS990/TravelGrp/TotalAmt | 0 | 1200 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 101 CRESLANE |
| IRS990/USAddress/CityNm | 0 | MAQUOKETA |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 52060 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SUNSHINEMAQUOKETA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JENI JOOS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5636522847 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-11-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CHILD DEVELOPMENT INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CHIL |
| ReturnHeader/Filer/EIN | 0 | 421012881 |
| ReturnHeader/Filer/PhoneNum | 0 | 5636522847 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 101 CRESLANE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MAQUOKETA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 52060 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 364059951 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PADGETT BUSINESS SERVICES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1409 6TH AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MOLINE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 61265 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3092771260 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-11-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN FRANZEN EA |
| ReturnHeader/ReturnTs | 0 | 2023-11-22T10:44:15-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JENI |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | JOOS |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
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