Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 42-1446054 • 501(c)3 • West Liberty, IA
Profile
Provide community facilities for day care and community events
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Down$1,585,177
Down $26,685 (-1.7%) from 2023
Liabilities
Down$0
Down $7,307 (-100%) from 2023
Net Assets
Down$1,585,177
Down $19,378 (-1.2%) from 2023
Revenue
Up$470,053
Up $53,001 (+13%) from 2023
Expenses
Up$489,431
Up $24,023 (+5.2%) from 2023
Net Income
Up-$19,378
Up $28,978 (+60%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide community facilities for day care and community events
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,604,555 | $1,585,177 | ▼ $19,378 |
| Savings and Temporary Cash Investments | $883,458 | $861,718 | ▼ $21,740 |
| Land, Buildings, and Equipment, Net | $703,850 | $713,315 | ▲ $9,465 |
| Cash and Non-Interest-Bearing Accounts | $24,554 | $10,144 | ▼ $14,410 |
| Total Assets | $1,611,862 | $1,585,177 | ▼ $26,685 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,307 | - | - |
| Total Liabilities | $7,307 | $0 | ▼ $7,307 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,604,555 | $1,585,177 | ▼ $19,378 |
| Total Liabilities and Net Assets / Fund Balance | $1,611,862 | $1,585,177 | ▼ $26,685 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $578,667 | $814,395 | $1,393,062 |
| Equipment | $104,648 | $266,550 | $371,198 |
| Land | $30,000 | - | $30,000 |
| Leasehold Improvements | - | $9,830 | $9,830 |
| Name | Title |
|---|---|
| Lynne Sasmazer | President |
| Melody Russell | Vice President |
| Charles Brooke | Director |
| Monty Beal | Director |
| Rhonda Jensen | Director |
| Susan Deahr | Director |
| Syd Harned | Director |
| Krista Aird | Secretary |
| Jason Cassady | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $303,926 |
| Other Expenses | $185,505 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $281,551 | - | - | $281,551 |
| Other Expenses | $129,066 | - | - | $129,066 |
| Depreciation Depletion | $39,923 | - | - | $39,923 |
| Payroll Taxes | $22,375 | - | - | $22,375 |
| Insurance | $16,516 | - | - | $16,516 |
| Total Functional Expenses | $489,431 | $0 | $0 | $489,431 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Federal income taxes | - |
“The organization retains a copy of form 990 prior to the return being filed. There are no formal procedures regarding the review of the return by the governing body.”
“The organization retains all form 990s and governing documents on file. These are available for public inspection upon request.”
“Sponsored event income 5234 security rental 1250”
“Accounting 2588 alarm system 2377 bank fees 196 classroom supplies 4542 cleaning supplies 11849 credit card fees 452 deposit refunds 11430 dues 10 employee background checks 411 employee training 1210 event manager 1163 event security 1146 furnishings 3857 gifts 3417 ground maintenance 8622 holiday supplies 1630 hvac repairs 8200 finance charges 458 kitchen 23265 maintenance repairs 1399 membership fees 568 miscellaneous 233 office supplies 3032 pest control 321 postage 73 software fees 4282 sponsored event expenses 1470 telephone 4550 building maintenance 8312 trash 1732 website 924 utilities 15247 donations 100”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AllOtherContributionsAmt | 0 | 74845 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
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| IRS990/BooksInCareOfDetail/PersonNm | 0 | ETHAN ANDERSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3196274234 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1204 N CALHOUN ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WEST LIBERTY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 52776 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 10144 |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 92143 |
| IRS990/CYOtherExpensesAmt | 0 | 185505 |
| IRS990/CYOtherRevenueAmt | 0 | 66178 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 236887 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -19378 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 303926 |
| IRS990/CYTotalExpensesAmt | 0 | 489431 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 470053 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 39923 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 39923 |
| IRS990/Desc | 0 | PROVIDE DAY CARE SERVICES TO THE COMMUNITY |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 35 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExcsTaxSect4951Or4952Or4953Ind | 0 | false |
| IRS990/ExpenseAmt | 0 | 378570 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHARLES BROOKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MONTY BEAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SYD HARNED |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RHONDA JENSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SUSAN DEAHR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KRISTA AIRD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MELODY RUSSELL |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JASON CASSADY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
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| IRS990/FormationYr | 0 | 1996 |
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| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 470053 |
| IRS990/GrossRentsGrp/PersonalAmt | 0 | 30 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 50441 |
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| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
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| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 16516 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16516 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 92143 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 92143 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 713315 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1804090 |
| IRS990/LegalDomicileStateCd | 0 | IA |
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| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
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| IRS990/MissionDesc | 0 | PROVIDE COMMUNITY FACILITIES FOR DAY CARE AND COMMUNITY EVENTS |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1585177 |
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| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 50471 |
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| IRS990/OtherRevenueTotalAmt | 0 | 15707 |
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| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 236887 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDE FACILITIES FOR CONGREGATE MEALS AND COMMUNITY EVENTS |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 158631 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYOtherExpensesAmt | 0 | 191062 |
| IRS990/PYOtherRevenueAmt | 0 | 71415 |
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| IRS990/PYTotalRevenueAmt | 0 | 417052 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -19378 |
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| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 30 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 50441 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 311422 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1585177 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 883458 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 861718 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 74845 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4426 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50867 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 141448 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 73665 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 345251 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 92143 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 91971 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 663 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 47189 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 26366 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 258332 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.57200 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.56550 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 345251 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 74845 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4426 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50867 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 141448 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 73665 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 345251 |
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| 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 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 266550 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION RETAINS A COPY OF FORM 990 PRIOR TO THE RETURN BEING FILED. THERE ARE NO FORMAL PROCEDURES REGARDING THE REVIEW OF THE RETURN BY THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION RETAINS ALL FORM 990S AND GOVERNING DOCUMENTS ON FILE. THESE ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SPONSORED EVENT INCOME 5234 SECURITY RENTAL 1250 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTING 2588 ALARM SYSTEM 2377 BANK FEES 196 CLASSROOM SUPPLIES 4542 CLEANING SUPPLIES 11849 CREDIT CARD FEES 452 DEPOSIT REFUNDS 11430 DUES 10 EMPLOYEE BACKGROUND CHECKS 411 EMPLOYEE TRAINING 1210 EVENT MANAGER 1163 EVENT SECURITY 1146 FURNISHINGS 3857 GIFTS 3417 GROUND MAINTENANCE 8622 HOLIDAY SUPPLIES 1630 HVAC REPAIRS 8200 FINANCE CHARGES 458 KITCHEN 23265 MAINTENANCE REPAIRS 1399 MEMBERSHIP FEES 568 MISCELLANEOUS 233 OFFICE SUPPLIES 3032 PEST CONTROL 321 POSTAGE 73 SOFTWARE FEES 4282 SPONSORED EVENT EXPENSES 1470 TELEPHONE 4550 BUILDING MAINTENANCE 8312 TRASH 1732 WEBSITE 924 UTILITIES 15247 DONATIONS 100 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VIII, Line 11C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part IX, Line 24A |
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| IRS990/USAddress/CityNm | 0 | WEST LIBERTY |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JASON CASSADY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3196274234 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WEST LIBERTY COMMUNITY CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 421446054 |
| ReturnHeader/Filer/PhoneNum | 0 | 3196274234 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1204 N CALHOUN ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WEST LIBERTY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 52776 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 421516157 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MARTIN P BROWN CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1405 N ELM ST SUITE 102 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WEST LIBERTY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 52776 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3196277389 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARTIN P BROWN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-10-07T04:35:06-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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