Civic Intelligence

Joyful Sparks Preschool

EIN 42-1424239 • 501(c)3 • Afton, IA

Pub. 78 Eligible990-N Coverage

Profile

Preschool education in afton iowa

PO Box 153Afton, IA 50830
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

17th percentile

-38%

Higher net margin than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

87th percentile

$16,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 37.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

22nd percentile

-41%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-18%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$23,792

Down $16,464 (-41%) from 2024

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Down

$23,792

Down $16,464 (-41%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin17th percentile

Revenue

Down

$43,228

Down $9,511 (-18%) from 2024

Expenses

Up

$59,692

Up $7,724 (+15%) from 2024

Net Income

Down

-$16,464

Down $17,235 (-2235%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$60K$40K$20K$0Assets 2011: $23,732Liabilities 2011: $0Net Assets 2011: $23,7322011Assets 2012: $16,014Liabilities 2012: $0Net Assets 2012: $16,0142012Assets 2013: $15,144Liabilities 2013: $0Net Assets 2013: $15,1442013Assets 2024: $40,256Net Assets 2024: $40,2562024Assets 2025: $23,792Liabilities 2025: $0Net Assets 2025: $23,7922025

Highlighted filing

2025

Assets$23,792
Liabilities$0
Net Assets$23,792
Open 2025 Filing

Operations Trend

Revenue Growth35th percentile

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

$60K$40K$20K$0-$20KExpenses 2011: $45,4702011Expenses 2012: $45,8712012Revenue 2013: $42,175Expenses 2013: $49,551Net Income 2013: -$7,3762013Revenue 2024: $52,739Expenses 2024: $51,968Net Income 2024: $7712024Revenue 2025: $43,228Expenses 2025: $59,692Net Income 2025: -$16,4642025

Highlighted filing

2025

Revenue$43,228
Expenses$59,692
Net Income-$16,464
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$23,792
Liabilities
$0
Net assets
$23,792
Revenue
$43,228
Expenses
$59,692
Net income
-$16,464
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$23.8$0.00$23.8$43.2$59.7$16.5
2024Detailed filing. Detailed filing data is available for this year.$40.3$40.3$52.7$52.0$0.77
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$0.00$15.1$42.2$49.6$7.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.0$0.00$16.0$45.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.7$0.00$23.7$45.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$46,883
Mission and Program Overview

Mission

Preschool education in afton iowa

Program Services

DescriptionGrantsExpenses
Provide updates to the facilities for preschool education in Afton Iowa$25,632$9,232
Provide preschool education in Afton Iowa-$12,082
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
REGAN FEHRLEDirectorFT$16,000-$16,000
MINDI ESLINGERPresident-$0--
DENISE KELLEYTreasurer-$0--
CRYSTAL THOMASSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Joyful Sparks Preschool
EIN
42-1424239
Phone
6413447301
Address
PO BOX 153, AFTON, IA 50830

Signing Officer

Name
Regan Fehrle
Title
Director
Phone
6413447301
Signed
2025-10-28
Discuss with paid preparer
No

Preparer

Firm
Willets Baird and Co Plc
Address
904 N SUMNER AVE, CRESTON, IA 50801
Preparer
Samantha S Baird
Phone
6417825585
Supplemental Narrative

Additional Explanations

Part I, line 16

“Description: ADVERTISING Amount: 2610”

Part I, line 16

“Description: LICENSE Amount: 123”

Part I, line 16

“Description: CONTINUING EDUCATION Amount: 472”

Part I, line 16

“Description: INSURANCE Amount: 1656”

Part I, line 16

“Description: OFFICE EXPENSE Amount: 498”

Part I, line 16

“Description: PAYROLL TAXES Amount: 2454”

Part I, line 16

“Description: TUITION REFUND Amount: 17”

Part I, line 16

“Description: SUPPLIES Amount: 12082”

Raw XML Appendix139 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CRYSTAL THOMAS
IRS990EZ/BooksInCareOfDetail/PhoneNum06413447301
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PRESCHOOL
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AFTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050830
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040256
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt023792
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt025632
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-16464
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt040256
IRS990EZ/Form990TotalAssetsGrp/EOYAmt023792
IRS990EZ/FundraisingGrossIncomeAmt012088
IRS990EZ/GrossReceiptsAmt046883
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0158
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt040256
IRS990EZ/NetAssetsOrFundBalancesEOYAmt023792
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt040256
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt023792
IRS990EZ/OccupancyRentUtltsAndMaintAmt09232
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt340
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt316000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MINDI ESLINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DENISE KELLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CRYSTAL THOMAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3REGAN FEHRLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt019912
IRS990EZ/PrimaryExemptPurposeTxt0PRESCHOOL EDUCATION IN AFTON IOWA
IRS990EZ/PrintingPublicationsPostageAmt0148
IRS990EZ/ProgramServiceRevenueAmt09005
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide updates to the facilities for preschool education in Afton Iowa
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Provide preschool education in Afton Iowa
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt025632
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt09232
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt112082
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt030400
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt03655
IRS990EZ/SpecialEventsNetIncomeLossAmt08433
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt059692
IRS990EZ/TotalProgramServiceExpensesAmt021314
IRS990EZ/TotalRevenueAmt043228
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt025632
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt046967
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt022470
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt017948
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0128179
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt0128179
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt025632
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt046967
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt022470
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt017948
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt015162
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0128179
IRS990ScheduleA/TotalSupportAmt0128179
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: ADVERTISING Amount: 2610
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: LICENSE Amount: 123
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: CONTINUING EDUCATION Amount: 472
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: INSURANCE Amount: 1656
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: OFFICE EXPENSE Amount: 498
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Description: PAYROLL TAXES Amount: 2454
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Description: TUITION REFUND Amount: 17
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Description: SUPPLIES Amount: 12082
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part I, line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0REGAN FEHRLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06413447301
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOYFUL SPARKS PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0JOYF
ReturnHeader/Filer/EIN0421424239
ReturnHeader/Filer/PhoneNum06413447301
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 153
ReturnHeader/Filer/USAddress/CityNm0AFTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050830
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0873659984
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLETS BAIRD AND CO PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0904 N SUMNER AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050801
ReturnHeader/PreparerPersonGrp/PhoneNum06417825585
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMANTHA S BAIRD
ReturnHeader/ReturnTs02025-11-04T15:19:36-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.