Civic Intelligence

Child Development Inc.

990 • Fiscal year 2025 • EIN 42-1012881

Jul 01, 2024 to Jun 30, 2025 • Filed on Oct 01, 2025

Organization ProfileWWW.SUNSHINEMAQUOKETA.ORG
101 Creslane DriveMaquoketa, IA 52060

(563) 652-2847

Siviq Scores

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

Liabilities / Assets

74th percentile

0.14x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.13x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

52nd percentile

5.6%

Higher net margin than 52% of similar nonprofits.

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

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

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

Asset Growth

56th percentile

5.8%

Faster asset growth than 56% of similar nonprofits.

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

Revenue Growth

57th percentile

9.7%

Faster revenue growth than 57% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$633,802

Up $35,027 (+5.8%) from 2024

Net Assets

Up

$544,016

Up $35,225 (+6.9%) from 2024

Liabilities

Down

$89,786

Down $198 (-0.2%) from 2024

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin52nd percentile

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

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

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

$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
Open 2025 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income across loaded years, with this 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
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 1, 2025
Return Version
2024v5.0
Gross Receipts
$681,028
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
Rtn Earn Endowment Incm Other Fnds$491,396$526,621▲ $35,225
Land, Buildings, and Equipment, Net$462,085$436,326▼ $25,759
Cash and Non-Interest-Bearing Accounts$117,495$169,240▲ $51,745
Accounts Receivable$18,631$27,672▲ $9,041
Pd in Cap Srpls Land Bldg Eqp Fund$17,395$17,395→ $0
Savings and Temporary Cash Investments$564$564→ $0
Total Assets$598,775$633,802▲ $35,027
Liabilities
Other Liabilities$24,200$48,373▲ $24,173
Grants Payable$35,791$35,791→ $0
Accounts Payable and Accrued Expenses$29,993$5,622▼ $24,371
Total Liabilities$89,984$89,786▼ $198
Net Assets / Fund Balance
Total Net Assets Fund Balance$508,791$544,016▲ $35,225
Total Liabilities and Net Assets / Fund Balance$598,775$633,802▲ $35,027

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$299,879$708,805$1,008,684
Equipment$15,368$170,617$185,985
Land$121,079-$121,079
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Amber SelmanPresident
Angela MartensenDirector
Carolyn SchaeferDirector
Chelsie JansenDirector
Emily ClarkDirector
Emily JohnsonDirector
Kalli BormannDirector- No
Greg SchmidtExecutive Di
Maggie Ward DavisSecretary
Megan SimmonsTreasurer
Tricia SnowdenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$343,608
Program Service Revenue
$336,900
Investment Income
$520
Other Revenue
$0
All Other Contributions
$184,609
Change in Net Assets
$37,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$380,157
Other Expenses$263,047
Total Fundraising Expense$3,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$350,689--$350,689
Occupancy$128,227--$128,227
Fees for Services Other$45,946--$45,946
Payroll Taxes$25,915--$25,915
Depreciation Depletion$25,759--$25,759
Insurance$18,967--$18,967
Office Expenses$10,736--$10,736
Fees for Services Accounting$7,780--$7,780
Advertising$5,365--$5,365
Other Employee Benefits$3,553--$3,553
Conferences and Meetings$1,042--$1,042
All Other Expenses$922--$922
Other Expenses$882-$3,658$882
Interest$848--$848
Travel$256--$256
Total Functional Expenses$639,546$0$3,658$643,204
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
Accrued Payroll$27,792
Usda Loan$10,792
Notes Payable$7,686
Maf Grant$2,103
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 DRIVE, MAQUOKETA, IA 52060

Signing Officer

Name
Amber Selman
Title
President
Phone
5636522847
Signed
2025-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amber Selman
Formed
1973
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
42

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

“Prior year depreciation -2,599”

Raw XML AppendixShowing 400 of 406 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt029993
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05622
IRS990/AccountsReceivableGrp/BOYAmt018631
IRS990/AccountsReceivableGrp/EOYAmt027672
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE 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.
IRS990/AdvertisingGrp/ProgramServicesAmt05365
IRS990/AdvertisingGrp/TotalAmt05365
IRS990/AllOtherContributionsAmt0184609
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0922
IRS990/AllOtherExpensesGrp/TotalAmt0922
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MEGAN SIMMONS
IRS990/BooksInCareOfDetail/PhoneNum05636522847
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0101 CRESLANE DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0MAQUOKETA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd052060
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0117495
IRS990/CashNonInterestBearingGrp/EOYAmt0169240
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01042
IRS990/ConferencesMeetingsGrp/TotalAmt01042
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt014151
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0343608
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0520
IRS990/CYOtherExpensesAmt0263047
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0336900
IRS990/CYRevenuesLessExpensesAmt037824
IRS990/CYSalariesCompEmpBnftPaidAmt0380157
IRS990/CYTotalExpensesAmt0643204
IRS990/CYTotalFundraisingExpenseAmt03658
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0681028
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt025759
IRS990/DepreciationDepletionGrp/TotalAmt025759
IRS990/Desc0PROVIDE 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt042
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0639546
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07780
IRS990/FeesForServicesAccountingGrp/TotalAmt07780
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt045946
IRS990/FeesForServicesOtherGrp/TotalAmt045946
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt84.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0KALLI BORMANN
IRS990/Form990PartVIISectionAGrp/PersonNm1EMILY CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm2MAGGIE WARD DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm3CHELSIE JANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm4EMILY JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm5ANGELA MARTENSEN
IRS990/Form990PartVIISectionAGrp/PersonNm6CAROLYN SCHAEFER
IRS990/Form990PartVIISectionAGrp/PersonNm7GREG SCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm8AMBER SELMAN
IRS990/Form990PartVIISectionAGrp/PersonNm9MEGAN SIMMONS
IRS990/Form990PartVIISectionAGrp/PersonNm10TRICIA SNOWDEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR- NO
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt014151
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0144848
IRS990/GrantsPayableGrp/BOYAmt035791
IRS990/GrantsPayableGrp/EOYAmt035791
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0681028
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt018967
IRS990/InsuranceGrp/TotalAmt018967
IRS990/InterestGrp/ProgramServicesAmt0848
IRS990/InterestGrp/TotalAmt0848
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0520
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0520
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0879422
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0462085
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0436326
IRS990/LandBldgEquipCostOrOtherBssAmt01315748
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0508791
IRS990/NetAssetsOrFundBalancesEOYAmt0544016
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0128227
IRS990/OccupancyGrp/TotalAmt0128227
IRS990/OfficeExpensesGrp/ProgramServicesAmt010736
IRS990/OfficeExpensesGrp/TotalAmt010736
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-2599
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03553
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03553
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1FUNDRAISING SUPPLIES
IRS990/OtherExpensesGrp/Desc2EQUIP REPAIRS & MAINT
IRS990/OtherExpensesGrp/Desc3DUES LICENSES AND PERMITS
IRS990/OtherExpensesGrp/FundraisingAmt03658
IRS990/OtherExpensesGrp/ProgramServicesAmt09447
IRS990/OtherExpensesGrp/ProgramServicesAmt13212
IRS990/OtherExpensesGrp/ProgramServicesAmt2882
IRS990/OtherExpensesGrp/TotalAmt09447
IRS990/OtherExpensesGrp/TotalAmt13658
IRS990/OtherExpensesGrp/TotalAmt23212
IRS990/OtherExpensesGrp/TotalAmt3882
IRS990/OtherLiabilitiesGrp/BOYAmt024200
IRS990/OtherLiabilitiesGrp/EOYAmt048373
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0350689
IRS990/OtherSalariesAndWagesGrp/TotalAmt0350689
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt025915
IRS990/PayrollTaxesGrp/TotalAmt025915
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt017395
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt017395
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0AMBER SELMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0DAYCARE SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1PRESCHOOL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0331513
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15387
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0331513
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15387
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0233759
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0247
IRS990/PYOtherExpensesAmt0184755
IRS990/PYProgramServiceRevenueAmt0386809
IRS990/PYRevenuesLessExpensesAmt051773
IRS990/PYSalariesCompEmpBnftPaidAmt0384287
IRS990/PYTotalExpensesAmt0569042
IRS990/PYTotalRevenueAmt0620815
IRS990/ReconcilationRevenueExpnssAmt037824
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0336900
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0491396
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0526621
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0564
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0564
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0343608
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0233759
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0168740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0179528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0119522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01045157
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02631
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02671
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01030496
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99750
IRS990ScheduleA/PublicSupportPY170Pct00.99630
IRS990ScheduleA/PublicSupportTotal170Amt01045157
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0343608
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0233759
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0168740
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0179528
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0119522
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01045157
IRS990ScheduleA/TotalSupportAmt01047828
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0299879
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0708805
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01008684
IRS990ScheduleD/EquipmentGrp/BookValueAmt015368
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0170617
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0185985
IRS990ScheduleD/LandGrp/BookValueAmt0121079
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0121079
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027792
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110792
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt27686
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32103
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1USDA LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3MAF GRANT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0436326
IRS990ScheduleD/TotalLiabilityAmt048373
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/ExplanationTxt2PRIOR YEAR DEPRECIATION -2,599
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0598775
IRS990/TotalAssetsEOYAmt0633802
IRS990/TotalAssetsGrp/BOYAmt0598775
IRS990/TotalAssetsGrp/EOYAmt0633802
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0343608
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03658
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0639546
IRS990/TotalFunctionalExpensesGrp/TotalAmt0643204
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt089984
IRS990/TotalLiabilitiesEOYAmt089786
IRS990/TotalLiabilitiesGrp/BOYAmt089984
IRS990/TotalLiabilitiesGrp/EOYAmt089786
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0508791
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0544016
IRS990/TotalProgramServiceExpensesAmt0639546
IRS990/TotalProgramServiceRevenueAmt0336900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0337420
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0681028
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0598775
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0633802
IRS990/TravelGrp/ProgramServicesAmt0256
IRS990/TravelGrp/TotalAmt0256
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 CRESLANE DRIVE
IRS990/USAddress/CityNm0MAQOUKETA
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052060
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.SUNSHINEMAQUOKETA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMBER SELMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05636522847
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILD DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0421012881
ReturnHeader/Filer/PhoneNum05636522847
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 CRESLANE DRIVE
ReturnHeader/Filer/USAddress/CityNm0MAQUOKETA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052060
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-10-02

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$633,802
Liabilities
$89,786
Net assets
$544,016
Revenue
$681,028
Expenses
$643,204
Net income
$37,824
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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