Civic Intelligence

Child Development Inc

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

101 CreslaneMaquoketa, IA 52060

www.sunshinemaquoketa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.13x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

52nd percentile

5.6%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

5.8%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

9.7%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $925,139Liabilities 2011: $299,782Net Assets 2011: $625,3572011Assets 2012: $875,757Liabilities 2012: $306,820Net Assets 2012: $568,9372012Assets 2013: $896,486Liabilities 2013: $253,033Net Assets 2013: $643,4532013Assets 2014: $813,977Liabilities 2014: $229,891Net Assets 2014: $584,0862014Assets 2015: $807,702Liabilities 2015: $212,943Net Assets 2015: $594,7592015Assets 2016: $801,354Liabilities 2016: $207,420Net Assets 2016: $593,9342016Assets 2017: $774,864Liabilities 2017: $183,835Net Assets 2017: $591,0292017Assets 2018: $719,469Liabilities 2018: $164,097Net Assets 2018: $555,3722018Assets 2019: $693,823Liabilities 2019: $152,674Net Assets 2019: $541,1492019Assets 2020: $650,187Liabilities 2020: $109,283Net Assets 2020: $540,9042020Assets 2021: $623,344Liabilities 2021: $189,338Net Assets 2021: $434,0062021Assets 2022: $705,181Liabilities 2022: $119,014Net Assets 2022: $586,1672022Assets 2023: $571,437Liabilities 2023: $114,419Net Assets 2023: $457,0182023Assets 2024: $598,775Liabilities 2024: $89,984Net Assets 2024: $508,7912024Assets 2025: $633,802Liabilities 2025: $89,786Net Assets 2025: $544,0162025

Highlighted filing

2025

Assets$633,802
Liabilities$89,786
Net Assets$544,016

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $664,0872011Expenses 2012: $663,8972012Expenses 2013: $678,3932013Revenue 2014: $596,950Expenses 2014: $656,317Net Income 2014: -$59,3672014Revenue 2015: $513,158Expenses 2015: $502,485Net Income 2015: $10,6732015Revenue 2016: $567,076Expenses 2016: $567,901Net Income 2016: -$8252016Revenue 2017: $506,123Expenses 2017: $509,027Net Income 2017: -$2,9042017Revenue 2018: $485,669Expenses 2018: $521,326Net Income 2018: -$35,6572018Revenue 2019: $544,212Expenses 2019: $558,435Net Income 2019: -$14,2232019Revenue 2020: $408,897Expenses 2020: $409,027Net Income 2020: -$1302020Revenue 2021: $332,807Expenses 2021: $457,100Net Income 2021: -$124,2932021Revenue 2022: $433,145Expenses 2022: $346,625Net Income 2022: $86,5202022Revenue 2023: $474,760Expenses 2023: $605,290Net Income 2023: -$130,5302023Revenue 2024: $620,815Expenses 2024: $569,042Net Income 2024: $51,7732024Revenue 2025: $681,028Expenses 2025: $643,204Net Income 2025: $37,8242025

Highlighted filing

2025

Revenue$681,028
Expenses$643,204
Net Income$37,824

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.34$0.90$5.44$6.81$6.43$0.38
2024Summary only. Only limited summary data is available for this year.$5.99$0.90$5.09$6.21$5.69$0.52
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.71$1.14$4.57$4.75$6.05$1.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.05$1.19$5.86$4.33$3.47$0.87
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.23$1.89$4.34$3.33$4.57$1.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.50$1.09$5.41$4.09$4.09$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.94$1.53$5.41$5.44$5.58$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.19$1.64$5.55$4.86$5.21$0.36
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.75$1.84$5.91$5.06$5.09$0.03
2016Detailed filing. Detailed filing data is available for this year.$8.01$2.07$5.94$5.67$5.68$0.01
2015Detailed filing. Detailed filing data is available for this year.$8.08$2.13$5.95$5.13$5.02$0.11
2014Detailed filing. Detailed filing data is available for this year.$8.14$2.30$5.84$5.97$6.56$0.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.96$2.53$6.43$6.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.76$3.07$5.69$6.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.25$3.00$6.25$6.64
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 21, 2023
Return Version
2022v5.0
Gross Receipts
$474,760
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Buildings$350,099$658,585$1,008,684
Equipment$18,720$167,265$185,985
Land$121,079-$121,079
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeni JoosPresident
Amanda DewulfDirector
Cindy HeckDirector
Elizabeth WawroDirector
Lorene MclaughlinDirector
Megan SimmonsDirector
Tricia SnowdenDirector
Maggie DavisSecretary
Andrea WhiteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$168,740
Program Service Revenue
$303,389
Investment Income
$2,631
Other Revenue
$0
All Other Contributions
$21,878
Change in Net Assets
$-130,530
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable$36,995
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
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

Copy of the return is reviewed by the governing body prior to filing.

Form 990, Page 6, Part VI, Line 19

Copy of governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Child Development Inc
EIN
42-1012881
Phone
5636522847
Address
101 CRESLANE, MAQUOKETA, IA 52060

Signing Officer

Name
Jeni Joos
Title
President
Phone
5636522847
Signed
2023-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeni Joos
Formed
1973
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
33
Volunteers
7

Preparer

Firm
Padgett Business Services
Address
1409 6TH AVE, MOLINE, IL 61265
Preparer
John Franzen Ea
Phone
3092771260
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -2,432 prior year depreciation 3,813 total 1,381

Raw XML Appendix387 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.

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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt017
IRS990/PYOtherExpensesAmt0134724
IRS990/PYOtherRevenueAmt062
IRS990/PYProgramServiceRevenueAmt0221120
IRS990/PYRevenuesLessExpensesAmt086520
IRS990/PYSalariesCompEmpBnftPaidAmt0211901
IRS990/PYTotalExpensesAmt0346625
IRS990/PYTotalRevenueAmt0433145
IRS990/ReconcilationRevenueExpnssAmt0-130530
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0303389
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0568772
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0439623
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03683
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0564
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0168740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0179528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0119522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt025103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt013253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0506146
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02631
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt077
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02811
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0306020
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IRS990ScheduleA/PublicSupportCY170Pct00.99450
IRS990ScheduleA/PublicSupportPY170Pct00.74000
IRS990ScheduleA/PublicSupportTotal170Amt0506146
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalSupportAmt0508957
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0350099
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0658585
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01008684
IRS990ScheduleD/EquipmentGrp/BookValueAmt018720
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0167265
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0185985
IRS990ScheduleD/LandGrp/BookValueAmt0121079
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0121079
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt036995
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0489898
IRS990ScheduleD/TotalLiabilityAmt036995
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF THE RETURN IS REVIEWED BY THE GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY OF GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE -2,432 PRIOR YEAR DEPRECIATION 3,813 TOTAL 1,381
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0571437
IRS990/TotalAssetsGrp/BOYAmt0705181
IRS990/TotalAssetsGrp/EOYAmt0571437
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0168740
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07131
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0598159
IRS990/TotalFunctionalExpensesGrp/TotalAmt0605290
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119014
IRS990/TotalLiabilitiesEOYAmt0114419
IRS990/TotalLiabilitiesGrp/BOYAmt0119014
IRS990/TotalLiabilitiesGrp/EOYAmt0114419
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0586167
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0457018
IRS990/TotalProgramServiceExpensesAmt0598159
IRS990/TotalProgramServiceRevenueAmt0303389
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0306020
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0474760
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0705181
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0571437
IRS990/TravelGrp/ProgramServicesAmt01200
IRS990/TravelGrp/TotalAmt01200
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 CRESLANE
IRS990/USAddress/CityNm0MAQUOKETA
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052060
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SUNSHINEMAQUOKETA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENI JOOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05636522847
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILD DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0421012881
ReturnHeader/Filer/PhoneNum05636522847
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 CRESLANE
ReturnHeader/Filer/USAddress/CityNm0MAQUOKETA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052060
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0364059951
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PADGETT BUSINESS SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01409 6TH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOLINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061265
ReturnHeader/PreparerPersonGrp/PhoneNum03092771260
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN FRANZEN EA
ReturnHeader/ReturnTs02023-11-22T10:44:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JENI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JOOS
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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