Civic Intelligence

Loving Arms Early Learning Center

EIN 46-3258205 • 501(c)3 • Iowa City, IA

Profile

To provide a safe, caring environment defined by positivity and learning. Our center's success is not only predicated on the children, but the belief in the family as a whole and the exceptional individuals who make up our staff.

2301 E Court StIowa City, IA 52245

www.lovingarmsic.com

Siviq Scores

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

Liabilities / Assets

96th percentile

1.51x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.08x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

33rd percentile

-3.6%

Higher net margin than 33% of similar nonprofits.

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

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

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

Asset Growth

14th percentile

-19%

Faster asset growth than 14% of similar nonprofits.

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

Revenue Growth

34th percentile

-3.2%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$49,996

Down $11,550 (-19%) from 2024

Liabilities

Up

$75,592

Up $20,494 (+37%) from 2024

Net Assets

Down

-$25,596

Down $32,044 (-497%) from 2024

Operations
Liabilities / Revenue68th percentileNet Margin33rd percentile

Revenue

Down

$901,644

Down $29,629 (-3.2%) from 2024

Expenses

Down

$933,688

Down $32,414 (-3.4%) from 2024

Net Income

Up

-$32,044

Up $2,785 (+8.0%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$200K$150K$100K$50K$0-$50KAssets 2015: $45,569Liabilities 2015: $3,472Net Assets 2015: $42,0972015Assets 2016: $48,581Liabilities 2016: $2,714Net Assets 2016: $45,8672016Assets 2017: $39,463Liabilities 2017: $3,958Net Assets 2017: $35,5052017Assets 2018: $26,878Liabilities 2018: $7,209Net Assets 2018: $19,6692018Assets 2019: $18,528Liabilities 2019: $7,886Net Assets 2019: $10,6422019Assets 2020: $20,267Liabilities 2020: $8,992Net Assets 2020: $11,2752020Assets 2021: $137,262Liabilities 2021: $111,993Net Assets 2021: $25,2692021Assets 2022: $166,287Liabilities 2022: $26,518Net Assets 2022: $139,7692022Assets 2023: $98,226Liabilities 2023: $56,949Net Assets 2023: $41,2772023Assets 2024: $61,546Liabilities 2024: $55,098Net Assets 2024: $6,4482024Assets 2025: $49,996Liabilities 2025: $75,592Net Assets 2025: -$25,5962025

Highlighted filing

2025

Assets$49,996
Liabilities$75,592
Net Assets-$25,596
Open 2025 Filing

Operations Trend

Revenue Growth34th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $446,607Expenses 2015: $401,667Net Income 2015: $44,9402015Revenue 2016: $399,134Expenses 2016: $395,364Net Income 2016: $3,7702016Revenue 2017: $437,301Expenses 2017: $447,663Net Income 2017: -$10,3622017Revenue 2018: $421,464Expenses 2018: $437,300Net Income 2018: -$15,8362018Revenue 2019: $438,735Expenses 2019: $452,615Net Income 2019: -$13,8802019Revenue 2020: $496,537Expenses 2020: $475,590Net Income 2020: $20,9472020Revenue 2021: $591,570Expenses 2021: $592,531Net Income 2021: -$9612021Revenue 2022: $1,179,896Expenses 2022: $1,065,396Net Income 2022: $114,5002022Revenue 2023: $750,807Expenses 2023: $849,299Net Income 2023: -$98,4922023Revenue 2024: $931,273Expenses 2024: $966,102Net Income 2024: -$34,8292024Revenue 2025: $901,644Expenses 2025: $933,688Net Income 2025: -$32,0442025

Highlighted filing

2025

Revenue$901,644
Expenses$933,688
Net Income-$32,044
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$49,996
Liabilities
$75,592
Net assets
-$25,596
Revenue
$901,644
Expenses
$933,688
Net income
-$32,044
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.08$0.03$0.90$0.93$0.03
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.06$0.01$0.93$0.97$0.03
2023Summary only. Only limited summary data is available for this year.$0.10$0.06$0.04$0.75$0.85$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.03$0.14$1.18$1.07$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.11$0.03$0.59$0.59$0.00
2020Summary only. Only limited summary data is available for this year.$0.02$0.01$0.01$0.50$0.48$0.02
2019Summary only. Only limited summary data is available for this year.$0.02$0.01$0.01$0.44$0.45$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.01$0.02$0.42$0.44$0.02
2017Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.44$0.45$0.01
2016Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$0.40$0.40$0.00
2015Summary only. Only limited summary data is available for this year.$0.05$0.00$0.04$0.45$0.40$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 15, 2025
Return Version
2024v5.0
Gross Receipts
$901,644
Mission and Program Overview

Mission

To provide a safe, caring environment defined by positivity and learning. Our center's success is not only predicated on the children, but the belief in the family as a whole, and the exceptional individuals who make up our staff.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$62,889$42,425▼ $20,464
Cash and Non-Interest-Bearing Accounts$-1,879$6,872▲ $8,751
Accounts Receivable-$699-
Savings and Temporary Cash Investments$536--
Total Assets$61,546$49,996▼ $11,550
Liabilities
Unsecured Notes Loans Payable$43,716$63,288▲ $19,572
Accounts Payable and Accrued Expenses$11,382$12,304▲ $922
Total Liabilities$55,098$75,592▲ $20,494
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,448$-25,596▼ $32,044
Total Net Assets Fund Balance$6,448$-25,596▼ $32,044
Total Liabilities and Net Assets / Fund Balance$61,546$49,996▼ $11,550

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$42,425$59,894$102,319
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Ashley CooneyPresident
Mark PooleyDirector
Heather SosemanSecretary
Amber WoodsTreasurer
Marc HinesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$81,390
Program Service Revenue
$808,244
Investment Income
$12,010
Other Revenue
$0
Change in Net Assets
$-32,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$796,242
Other Expenses$137,446
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$622,633$91,442-$714,075
Payroll Taxes$48,104$7,068-$55,172
Other Employee Benefits$20,247$6,748-$26,995
Occupancy-$26,446-$26,446
Insurance-$25,407-$25,407
Depreciation Depletion$20,464--$20,464
All Other Expenses$3,579$6,176-$9,755
Travel$3,104--$3,104
Interest-$2,238-$2,238
Other Expenses$2,200--$2,200
Office Expenses-$1,002-$1,002
Fees for Services Accounting-$798-$798
Advertising-$169-$169
Total Functional Expenses$766,194$167,494$0$933,688
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
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 2

“Ashley cooney amber woods sisters”

Form 990, Page 6, Part VI, Line 11B

“A copy of the return is provided to the board president and shared with the board prior to filing.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for all employees is determined by the board of directors, using data from comparable child care organizations in the area.”

Form 990, Page 6, Part VI, Line 19

“Requests for information regarding governing documents can be made at the organization's office.”

Filing and Contact Details

Filer

Filer Name
Loving Arms Early Learning Center
EIN
46-3258205
Phone
3193519531
Address
2301 E COURT ST, IOWA CITY, IA 52245

Signing Officer

Name
Ashley Cooney
Title
President
Phone
3193519531
Signed
2025-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ashley Cooney
Formed
2013
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
77
Volunteers
5

Preparer

Firm
Taxes Plus
Address
509 KIRKWOOD AVE, IOWA CITY, IA 52240
Preparer
Lynne M Kinney
Phone
3193382799
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide a safe, caring environment defined by positivity and learning. Our center's success is not only predicated on the children, but the belief in the family as a whole, and the exceptional individuals who make up our staff.”

Raw XML Appendix381 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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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/IRPDocumentCnt01
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IRS990ScheduleA/PublicSupportPY509Pct00.62520
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0401764
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0311843
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01628904
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE A SAFE, CARING ENVIRONMENT DEFINED BY POSITIVITY AND LEARNING. OUR CENTER'S SUCCESS IS NOT ONLY PREDICATED ON THE CHILDREN, BUT THE BELIEF IN THE FAMILY AS A WHOLE, AND THE EXCEPTIONAL INDIVIDUALS WHO MAKE UP OUR STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASHLEY COONEY AMBER WOODS SISTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE RETURN IS PROVIDED TO THE BOARD PRESIDENT AND SHARED WITH THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR ALL EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS, USING DATA FROM COMPARABLE CHILD CARE ORGANIZATIONS IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REQUESTS FOR INFORMATION REGARDING GOVERNING DOCUMENTS CAN BE MADE AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0901644
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt049996
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IRS990/TravelGrp/TotalAmt03104
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt063288
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IRS990/USAddress/AddressLine1Txt02301 E COURT ST
IRS990/USAddress/CityNm0IOWA CITY
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052245
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LOVINGARMSIC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ASHLEY COONEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03193519531
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOVING ARMS EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LOVI
ReturnHeader/Filer/EIN0463258205
ReturnHeader/Filer/PhoneNum03193519531
ReturnHeader/Filer/USAddress/AddressLine1Txt02301 E COURT ST
ReturnHeader/Filer/USAddress/CityNm0IOWA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052245
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421549052
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAXES PLUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0509 KIRKWOOD AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IOWA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052240
ReturnHeader/PreparerPersonGrp/PhoneNum03193382799
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LYNNE M KINNEY
ReturnHeader/ReturnTs02025-12-22T21:27:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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