Civic Intelligence

West Liberty Before and After School Programs

990EZ • Fiscal year 2022 • EIN 42-1458276

Aug 01, 2021 to Jul 31, 2022 • Filed on Nov 21, 2022

806 N MillerWest Liberty, IA 52776

(319) 430-7711

Siviq Scores

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

Liabilities / Assets

77th percentile

0.06x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

81st percentile

33%

Higher net margin than 81% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

86th percentile

57%

Faster asset growth than 86% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

76th percentile

59%

Faster revenue growth than 76% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$161,276

Up $58,617 (+57%) from 2021

Net Assets

Up

$150,938

Up $50,693 (+51%) from 2021

Liabilities

Up

$10,338

Up $7,924 (+328%) from 2021

Revenue

Up

$152,600

Up $56,721 (+59%) from 2021

Expenses

Up

$101,907

Up $33,065 (+48%) from 2021

Net Income

Up

$50,693

Up $23,656 (+87%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $29,648Liabilities 2011: $1,8372011Assets 2012: $35,788Liabilities 2012: $2,6962012Assets 2013: $45,501Liabilities 2013: $3,1042013Assets 2014: $62,801Liabilities 2014: $1,7302014Assets 2015: $63,026Liabilities 2015: $2,8672015Assets 2016: $76,030Liabilities 2016: $6,3192016Assets 2017: $76,763Liabilities 2017: $2,5842017Assets 2018: $92,516Liabilities 2018: $2,7162018Assets 2019: $105,866Liabilities 2019: $2,4432019Assets 2020: $74,612Liabilities 2020: $1,4042020Assets 2021: $102,659Liabilities 2021: $2,414Net Assets 2021: $100,2452021Assets 2022: $161,276Liabilities 2022: $10,338Net Assets 2022: $150,9382022Assets 2023: $133,104Liabilities 2023: $3,6612023Assets 2024: $131,139Liabilities 2024: $5,5432024Assets 2025: $100,343Liabilities 2025: $3,595Net Assets 2025: $96,7482025

Highlighted filing

2022

Assets$161,276
Liabilities$10,338
Net Assets$150,938

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2011: $97,968Expenses 2011: $91,962Net Income 2011: $6,0062011Revenue 2012: $115,024Expenses 2012: $109,743Net Income 2012: $5,2812012Revenue 2013: $113,309Expenses 2013: $104,004Net Income 2013: $9,3052013Revenue 2014: $119,222Expenses 2014: $100,549Net Income 2014: $18,6732014Revenue 2015: $96,290Expenses 2015: $97,202Net Income 2015: -$9122015Revenue 2016: $107,187Expenses 2016: $97,635Net Income 2016: $9,5522016Revenue 2017: $102,439Expenses 2017: $97,971Net Income 2017: $4,4682017Revenue 2018: $109,777Expenses 2018: $94,156Net Income 2018: $15,6212018Revenue 2019: $112,113Expenses 2019: $98,490Net Income 2019: $13,6232019Revenue 2020: $63,006Expenses 2020: $93,064Net Income 2020: -$30,0582020Revenue 2021: $95,879Expenses 2021: $68,842Net Income 2021: $27,0372021Revenue 2022: $152,600Expenses 2022: $101,907Net Income 2022: $50,6932022Revenue 2023: $106,854Expenses 2023: $128,350Net Income 2023: -$21,4962023Revenue 2024: $144,356Expenses 2024: $148,203Net Income 2024: -$3,8472024Revenue 2025: $120,745Expenses 2025: $149,593Net Income 2025: -$28,8482025

Highlighted filing

2022

Revenue$152,600
Expenses$101,907
Net Income$50,693
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Nov 21, 2022
Return Version
2021v4.0
Gross Receipts
$152,600
Mission and Program Overview

Mission

West Liberty Before and After School Program is a before-and-after and summer day program for elementary-aged children, serving approximately 60 children at West Liberty Elementary (public school) in West Liberty, Iowa. The program is licensed by the Iowa Department of Human Services.

Program Services

DescriptionGrantsExpenses
Before-and-after school and summer day program for elementary-aged children.$0$88,892
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynne SasmazerPresident-$0--
Kimm GilmoreDirector-$0--
Melissa StaggDirector-$0--
Filing and Contact Details

Filer

Filer Name
West Liberty Before and After School Programs
EIN
42-1458276
Phone
3194307711
Address
806 N Miller, West Liberty, IA 52776

Signing Officer

Name
Lynne Sasmazer
Title
President
Phone
3194307711
Signed
2022-11-21
Discuss with paid preparer
Yes

Preparer

Firm
Lynne M Kinney EA
Address
3530 Cumberland Ridge RD NE, North Liberty, IA 52317
Preparer
Lynne Kinney
Phone
3196266160
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

Description;Amount^Field Trips Activities;2508|Food and Food Supplies;2597|Insurance;1082|Licensing and Membership Fees;245|Program Supplies;1856|Telephone;480|Office Expenses;261^Total;9029^

Form 990-EZ, Part II, Line 26

Payroll Taxes $3813; Prepaid Tuition $6525

Raw XML Appendix202 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
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kimm Gilmore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Melissa Stagg
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0West Liberty Before and After School Program is a before-and-after and summer day program for elementary-aged children, serving approximately 60 children at West Liberty Elementary (public school) in West Liberty, Iowa. The program is licensed by the Iowa Department of Human Services.
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt010150
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Field Trips Activities;2508|Food and Food Supplies;2597|Insurance;1082|Licensing and Membership Fees;245|Program Supplies;1856|Telephone;480|Office Expenses;261^Total;9029^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Payroll Taxes $3813; Prepaid Tuition $6525
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Lynne Sasmazer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03194307711
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0421458276
ReturnHeader/Filer/PhoneNum03194307711
ReturnHeader/Filer/USAddress/AddressLine1Txt0806 N Miller
ReturnHeader/Filer/USAddress/CityNm0West Liberty
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052776
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lynne M Kinney EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03530 Cumberland Ridge RD NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0North Liberty
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052317
ReturnHeader/PreparerPersonGrp/PhoneNum03196266160
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lynne Kinney
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-11-21T13:58:53-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-08-01
ReturnHeader/TaxPeriodEndDt02022-07-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.00$0.04$0.97$1.21$1.50$0.29
2024Summary only. Only limited summary data is available for this year.$1.31$0.06$1.44$1.48$0.04
2023Summary only. Only limited summary data is available for this year.$1.33$0.04$1.07$1.28$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.61$0.10$1.51$1.53$1.02$0.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.02$1.00$0.96$0.69$0.27
2020Summary only. Only limited summary data is available for this year.$0.75$0.01$0.63$0.93$0.30
2019Summary only. Only limited summary data is available for this year.$1.06$0.02$1.12$0.98$0.14
2018Summary only. Only limited summary data is available for this year.$0.93$0.03$1.10$0.94$0.16
2017Summary only. Only limited summary data is available for this year.$0.77$0.03$1.02$0.98$0.04
2016Summary only. Only limited summary data is available for this year.$0.76$0.06$1.07$0.98$0.10
2015Summary only. Only limited summary data is available for this year.$0.63$0.03$0.96$0.97$0.01
2014Summary only. Only limited summary data is available for this year.$0.63$0.02$1.19$1.01$0.19
2013Summary only. Only limited summary data is available for this year.$0.46$0.03$1.13$1.04$0.09
2012Summary only. Only limited summary data is available for this year.$0.36$0.03$1.15$1.10$0.05
2011Summary only. Only limited summary data is available for this year.$0.30$0.02$0.98$0.92$0.06