Civic Intelligence

West Branch Community Daycare Cente

EIN 42-1229735 • 501(c)3 • West Branch, IA

Profile

Provide daycare services for children on a full and part-time basis in the west branch area

400 W Orange StWest Branch, IA 52358-0777

westbranchearlylearning.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

42nd percentile

0.8%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

63rd percentile

$36,923

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

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

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

21st percentile

-16%

Faster revenue growth than 21% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $418,436 (-100%) from 2022

Liabilities

Down

$0

Down $5,658 (-100%) from 2022

Net Assets

Down

$0

Down $412,778 (-100%) from 2022

Operations
Liabilities / Revenue35th percentileNet Margin42nd percentile

Revenue

Down

$606,940

Down $113,110 (-16%) from 2022

Expenses

Down

$602,367

Down $94,748 (-14%) from 2022

Net Income

Down

$4,573

Down $18,362 (-80%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$600K$400K$200K$0Assets 2011: $376,999Liabilities 2011: $70,288Net Assets 2011: $306,7112011Assets 2012: $365,837Liabilities 2012: $39,346Net Assets 2012: $326,4912012Assets 2013: $357,161Liabilities 2013: $29,684Net Assets 2013: $327,4772013Assets 2014: $329,310Liabilities 2014: $21,825Net Assets 2014: $307,4852014Assets 2015: $320,351Liabilities 2015: $10,787Net Assets 2015: $309,5642015Assets 2016: $286,874Liabilities 2016: $3,149Net Assets 2016: $283,7252016Assets 2017: $262,597Liabilities 2017: $877Net Assets 2017: $261,7202017Assets 2018: $267,739Liabilities 2018: $733Net Assets 2018: $267,0062018Assets 2019: $267,279Liabilities 2019: $813Net Assets 2019: $266,4662019Assets 2020: $249,776Liabilities 2020: $4,140Net Assets 2020: $245,6362020Assets 2021: $393,644Liabilities 2021: $3,801Net Assets 2021: $389,8432021Assets 2022: $418,436Liabilities 2022: $5,658Net Assets 2022: $412,7782022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth21st percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $430,369Expenses 2011: $458,288Net Income 2011: -$27,9192011Revenue 2012: $505,650Expenses 2012: $485,870Net Income 2012: $19,7802012Revenue 2013: $455,478Expenses 2013: $454,492Net Income 2013: $9862013Revenue 2014: $405,609Expenses 2014: $425,601Net Income 2014: -$19,9922014Revenue 2015: $424,158Expenses 2015: $422,079Net Income 2015: $2,0792015Revenue 2016: $411,427Expenses 2016: $437,266Net Income 2016: -$25,8392016Revenue 2017: $452,401Expenses 2017: $474,406Net Income 2017: -$22,0052017Revenue 2018: $507,160Expenses 2018: $501,874Net Income 2018: $5,2862018Revenue 2019: $541,211Expenses 2019: $541,751Net Income 2019: -$5402019Revenue 2020: $529,386Expenses 2020: $550,216Net Income 2020: -$20,8302020Revenue 2021: $743,796Expenses 2021: $599,589Net Income 2021: $144,2072021Revenue 2022: $720,050Expenses 2022: $697,115Net Income 2022: $22,9352022Revenue 2023: $606,940Expenses 2023: $602,367Net Income 2023: $4,5732023

Highlighted filing

2023

Revenue$606,940
Expenses$602,367
Net Income$4,573
Open 2023 Filing

Filings

Most recent year

2023 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$606,940
Expenses
$602,367
Net income
$4,573
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$6.07$6.02$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$0.06$4.13$7.20$6.97$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.94$0.04$3.90$7.44$6.00$1.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.04$2.46$5.29$5.50$0.21
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$0.01$2.66$5.41$5.42$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.01$2.67$5.07$5.02$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.01$2.62$4.52$4.74$0.22
2016Summary only. Only limited summary data is available for this year.$2.87$0.03$2.84$4.11$4.37$0.26
2015Summary only. Only limited summary data is available for this year.$3.20$0.11$3.10$4.24$4.22$0.02
2014Summary only. Only limited summary data is available for this year.$3.29$0.22$3.07$4.06$4.26$0.20
2013Summary only. Only limited summary data is available for this year.$3.57$0.30$3.27$4.55$4.54$0.01
2012Summary only. Only limited summary data is available for this year.$3.66$0.39$3.26$5.06$4.86$0.20
2011Summary only. Only limited summary data is available for this year.$3.77$0.70$3.07$4.30$4.58$0.28
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$720,050
Mission and Program Overview

Mission

Provide day care service for children on a full and part-time basis

Provide daycare service for children on a full and part-time basis in the west branch area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$389,843$412,778▲ $22,935
Cash and Non-Interest-Bearing Accounts$197,479$244,267▲ $46,788
Land, Buildings, and Equipment, Net$172,397$150,315▼ $22,082
Savings and Temporary Cash Investments$23,768$23,854▲ $86
Total Assets$393,644$418,436▲ $24,792
Liabilities
Other Liabilities$3,801$5,658▲ $1,857
Total Liabilities$3,801$5,658▲ $1,857
Net Assets / Fund Balance
Total Net Assets Fund Balance$389,843$412,778▲ $22,935
Total Liabilities and Net Assets / Fund Balance$393,644$418,436▲ $24,792

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$112,724$164,453$277,177
Leasehold Improvements$17,935$183,416$201,351
Other Land Buildings$9,656$37,262$46,918
Equipment-$18,703$18,703
Land$10,000-$10,000
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kaylee M WehmeyerDirectorFT$49,922$49,922
Karen L PaulsenDirectorFT$41,555$41,555
Revenue and Support

Revenue Composition

Contributions and Grants
$74,015
Program Service Revenue
$645,949
Investment Income
$86
Other Revenue
$0
All Other Contributions
$3,091
Change in Net Assets
$22,935
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$521,549
Other Expenses$175,566
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$383,076--$383,076
Current Officers, Directors, Trustees, and Key Employees-$91,477-$91,477
Occupancy$53,933--$53,933
Payroll Taxes$31,870$7,416-$39,286
Depreciation Depletion$22,082--$22,082
Insurance$13,991--$13,991
Other Employee Benefits$6,429--$6,429
Fees for Services Accounting$4,550$1,100-$5,650
Advertising$4,385--$4,385
Other Expenses$4,030--$4,030
All Other Expenses$2,389$339-$2,728
Pension Plan Contributions-$1,281-$1,281
Office Expenses$183--$183
Total Functional Expenses$595,502$101,613$0$697,115
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
Payroll Liabilities$5,658
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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

“Director and bookkeeper review form 990”

Form 990, Page 6, Part VI, Line 19

“Documents are made available to public”

Filing and Contact Details

Filer

Filer Name
West Branch Community Daycare Cente
EIN
42-1229735
Phone
3196437447
Address
400 W ORANGE ST, WEST BRANCH, IA 52358-0777

Signing Officer

Name
Kaylee M Wehmeyer
Title
Director
Phone
3196437447
Signed
2023-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kaylee M Wehmeyer
Formed
1984
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
0
Employees
47

Preparer

Firm
Lattaharris Llp
Address
1201 NORTH AVENUE, TIPTON, IA 52772
Preparer
Mitch Richman Ea
Phone
5638862187
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Community daycare services”

Raw XML Appendix355 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE DAYCARE SERVICE FOR CHILDREN ON A FULL AND PART-TIME BASIS IN THE WEST BRANCH AREA.
IRS990/AdvertisingGrp/ProgramServicesAmt04385
IRS990/AdvertisingGrp/TotalAmt04385
IRS990/AllOtherContributionsAmt03091
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0339
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02389
IRS990/AllOtherExpensesGrp/TotalAmt02728
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0KAYLEE M WEHMEYER
IRS990/BooksInCareOfDetail/PhoneNum03196437447
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0507 LOCUST ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0TIPTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd052772
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0197479
IRS990/CashNonInterestBearingGrp/EOYAmt0244267
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt091477
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt091477
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt0383076
IRS990/CompDisqualPersonsGrp/TotalAmt0383076
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt074015
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt086
IRS990/CYOtherExpensesAmt0175566
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0645949
IRS990/CYRevenuesLessExpensesAmt022935
IRS990/CYSalariesCompEmpBnftPaidAmt0521549
IRS990/CYTotalExpensesAmt0697115
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0720050
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt022082
IRS990/DepreciationDepletionGrp/TotalAmt022082
IRS990/Desc0COMMUNITY DAYCARE SERVICES
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt047
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0595502
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01100
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04550
IRS990/FeesForServicesAccountingGrp/TotalAmt05650
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0KAYLEE M WEHMEYER
IRS990/Form990PartVIISectionAGrp/PersonNm1KAREN L PAULSEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt049922
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt141555
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0720050
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt013991
IRS990/InsuranceGrp/TotalAmt013991
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt086
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt086
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0403834
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0172397
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0150315
IRS990/LandBldgEquipCostOrOtherBssAmt0554149
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE DAYCARE SERVICES FOR CHILDREN ON A FULL AND PART-TIME BASIS IN THE WEST BRANCH AREA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0389843
IRS990/NetAssetsOrFundBalancesEOYAmt0412778
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt053933
IRS990/OccupancyGrp/TotalAmt053933
IRS990/OfficeExpensesGrp/ProgramServicesAmt0183
IRS990/OfficeExpensesGrp/TotalAmt0183
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06429
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06429
IRS990/OtherExpensesGrp/Desc0FOOD COSTS
IRS990/OtherExpensesGrp/Desc1PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc2TUITION EXPRESS SERVICE
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ProgramServicesAmt033020
IRS990/OtherExpensesGrp/ProgramServicesAmt121549
IRS990/OtherExpensesGrp/ProgramServicesAmt214015
IRS990/OtherExpensesGrp/ProgramServicesAmt34030
IRS990/OtherExpensesGrp/TotalAmt033020
IRS990/OtherExpensesGrp/TotalAmt121549
IRS990/OtherExpensesGrp/TotalAmt214015
IRS990/OtherExpensesGrp/TotalAmt34030
IRS990/OtherLiabilitiesGrp/BOYAmt03801
IRS990/OtherLiabilitiesGrp/EOYAmt05658
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07416
IRS990/PayrollTaxesGrp/ProgramServicesAmt031870
IRS990/PayrollTaxesGrp/TotalAmt039286
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01281
IRS990/PensionPlanContributionsGrp/TotalAmt01281
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KAYLEE M WEHMEYER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD DAY CARE SERVICE
IRS990/ProgramServiceRevenueGrp/Desc1VARIOUS FUNDRAISERS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt02336
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0643613
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0643613
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12336
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY DAYCARE SERVICES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0176229
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0110
IRS990/PYOtherExpensesAmt0149006
IRS990/PYProgramServiceRevenueAmt0567457
IRS990/PYRevenuesLessExpensesAmt0144207
IRS990/PYSalariesCompEmpBnftPaidAmt0450583
IRS990/PYTotalExpensesAmt0599589
IRS990/PYTotalRevenueAmt0743796
IRS990/ReconcilationRevenueExpnssAmt022935
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt070924
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0643699
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0389843
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0412778
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023768
IRS990/SavingsAndTempCashInvstGrp/EOYAmt023854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt074015
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0176229
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt068818
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt047166
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt040959
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0407187
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt086
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0110
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0146
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0552
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0332
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01226
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0643613
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0564490
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0458111
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0489690
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0464369
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02620273
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt086
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0110
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0146
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0552
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0332
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01226
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt02336
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt02967
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt02311
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt03251
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt01588
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt012453
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99550
IRS990ScheduleA/PublicSupportPY509Pct00.99470
IRS990ScheduleA/PublicSupportTotal509Amt03027460
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0717628
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0740719
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0526929
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0536856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0505328
IRS990ScheduleA/Total509Grp/TotalAmt03027460
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0720050
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0743796
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0529386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0540659
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMUNITY DAYCARE SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTOR AND BOOKKEEPER REVIEW FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE TO PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAYLEE M WEHMEYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03196437447
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST BRANCH COMMUNITY DAYCARE CENTE
ReturnHeader/Filer/BusinessNameControlTxt0WEST
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ReturnHeader/Filer/PhoneNum03196437447
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ReturnHeader/Filer/USAddress/CityNm0WEST BRANCH
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LATTAHARRIS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01201 NORTH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
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ReturnHeader/PreparerPersonGrp/PhoneNum05638862187
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MITCH RICHMAN EA
ReturnHeader/ReturnTs02023-11-10T17:11:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KAYLEE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WEHMEYER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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