Civic Intelligence

Caring Hearts of West Central Iowa

EIN 87-1537128 • 501(c)3 • Carroll, IA

NTEE P20

Profile

To enhance the quality of life of individuals with disabilities in partnership with families and communities.

508 N Court St 2Carroll, IA 51401

caringheartswcia.com

Siviq Scores

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

Liabilities / Assets

69th percentile

0.19x

Higher debt load relative to assets than 69% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.05x

Higher debt load relative to revenue than 54% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

6.5%

Higher net margin than 47% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$129,454

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

NTEE P20 • $1M-$5M nonprofits • Source year 2024

Asset Growth

98th percentile

1607%

Faster asset growth than 98% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

46%

Faster revenue growth than 72% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,147,119

Up $1,079,904 (+1607%) from 2023

Liabilities

Up

$214,072

Up $166,778 (+353%) from 2023

Net Assets

Up

$933,047

Up $913,126 (+4584%) from 2023

Revenue

Up

$4,624,062

Up $1,461,799 (+46%) from 2023

Expenses

Up

$4,325,588

Up $1,063,085 (+33%) from 2023

Net Income

Up

$298,474

Up $398,714 (+398%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2022: $153,311Liabilities 2022: $33,150Net Assets 2022: $120,1612022Assets 2023: $67,215Liabilities 2023: $47,294Net Assets 2023: $19,9212023Assets 2024: $1,147,119Liabilities 2024: $214,072Net Assets 2024: $933,0472024

Highlighted filing

2024

Assets$1,147,119
Liabilities$214,072
Net Assets$933,047

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2022: $2,369,444Expenses 2022: $2,216,544Net Income 2022: $152,9002022Revenue 2023: $3,162,263Expenses 2023: $3,262,503Net Income 2023: -$100,2402023Revenue 2024: $4,624,062Expenses 2024: $4,325,588Net Income 2024: $298,4742024

Highlighted filing

2024

Revenue$4,624,062
Expenses$4,325,588
Net Income$298,474

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$4,624,062
Mission and Program Overview

Mission

To enhance the quality of life of individuals with disabilities in partnership with families and communities.

Caring heart's mission is to enhance the quality of life of individuals with disabilities in partnership with families and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$439,686-
Savings and Temporary Cash Investments-$359,711-
Cash and Non-Interest-Bearing Accounts$62,215$239,368▲ $177,153
Land, Buildings, and Equipment, Net$0$95,536▲ $95,536
Prepaid Expenses and Deferred Charges-$12,818-
Total Assets$67,215$1,147,119▲ $1,079,904
Other Assets Total$5,000$0▼ $5,000
Liabilities
Other Liabilities$47,294$214,072▲ $166,778
Total Liabilities$47,294$214,072▲ $166,778
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,921$933,047▲ $913,126
Total Net Assets Fund Balance$19,921$933,047▲ $913,126
Total Liabilities and Net Assets / Fund Balance$67,215$1,147,119▲ $1,079,904

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$71,619$19,348$90,967
Leasehold Improvements$23,917$11,083$35,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joellen BuerckleyExecutive DirectorFT$106,483$22,971$129,454

Board Members and Trustees

NameTitle
Eric WollesonPresident
Doug BassVice President
Aaron KooikerDirector
Cory HeimanDirector
Sue BehrensSecretary
Shawna McgowinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bradi BurrHost Home Services207 WALNUT STREET, Audubon, IA 50025$113,150
Revenue and Support

Revenue Composition

Contributions and Grants
$8,254
Program Service Revenue
$4,582,952
Investment Income
$0
Other Revenue
$32,856
All Other Contributions
$2,180
Change in Net Assets
$298,474

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,624,062
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,624,062
Total Revenue per Form 990
$4,624,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,344,245
Salaries, Compensation, and Employee Benefits$1,978,167
Grants and Similar Amounts Paid$3,176
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,508,569--$1,508,569
Other Employee Benefits$228,960--$228,960
All Other Expenses$192,195--$192,195
Payroll Taxes$131,580--$131,580
Current Officers, Directors, Trustees, and Key Employees$109,058--$109,058
Other Expenses$84,846--$84,846
Insurance$66,539--$66,539
Occupancy$43,200--$43,200
Fees for Services Other-$28,181-$28,181
Travel$20,035--$20,035
Depreciation Depletion$19,731--$19,731
Office Expenses$15,993--$15,993
Fees for Services Accounting-$15,470-$15,470
Information Technology-$11,758-$11,758
Advertising-$5,476-$5,476
Grants to Domestic Orgs$3,176--$3,176
Total Functional Expenses$4,264,703$60,885$0$4,325,588

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,325,588
Total Expenses per Audited Statements$4,325,588
Total Expenses per Form 990$4,325,588
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,049
Fundraising Direct Expenses$0
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$214,072
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is provided to the board of directors prior to filing.

Form 990, Part VI, Section B, Line 12C

Annually, any director, principal officer and member of a committee with governing board delegated powers shall sign a statement affiriming such person: 1) has received a copy of the conflicts of interest policy 2) has read and understands the policy 3) has agreed to comply with the policy, and 4) understands the corporation is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Part VI, Section B, Line 15

The organization determines whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining. When conducting periodic reviews, the organization may use outside advisors.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Caring Hearts of West Central Iowa
EIN
87-1537128
Phone
7127752726
Address
508 N COURT ST 2, CARROLL, IA 51401

Signing Officer

Name
Joellen Buerckley
Title
Executive Director
Phone
7127752726
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joellen Buerckley
Formed
2021
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
54
Volunteers
0

Preparer

Firm
Lutz and Company Pc
Address
13616 CALIFORNIA ST STE 300, OMAHA, NE 68154-5336
Preparer
Daniel Sweeney Jd Llm
Phone
4024968800
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 12A

The audit has not been finalized at the time of filing the form 990. Financial numbers as of 5/14/25 have been used,

FORM 990, PART XII, LINE 2C:

This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The organization applies the provisions of fasb interpretation no. 48 (fin 48), accounting for uncertainty in income taxes, included in asc subtopic 7410-10, income taxes - overall. Asc 740-10 provides specific guidance on how to address uncertainty in accounting for income tax assets and liabilities, prescribing recognition thresholds and measurement attributes. At june 30, 2024 and 2023, the organization had no uncertain tax positions. The organization is no longer subject to income tax examinations by federal, state, or local tax authorities for years before june 30, 2021.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt015080
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt09634
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt032968
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt04582952
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03149266
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02359810
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0437838
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt010529866
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt032856
IRS990ScheduleA/OtherIncome509Grp/TotalAmt032856
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt010562834
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04591206
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03164346
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02369444
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0437838
IRS990ScheduleA/Total509Grp/TotalAmt010562834
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04624062
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03164346
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02369444
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0437838
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010595690
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04325588
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt023917
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011083
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt035000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt071619
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019348
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt090967
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0214072
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04624062
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION APPLIES THE PROVISIONS OF FASB INTERPRETATION NO. 48 (FIN 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, INCLUDED IN ASC SUBTOPIC 7410-10, INCOME TAXES - OVERALL. ASC 740-10 PROVIDES SPECIFIC GUIDANCE ON HOW TO ADDRESS UNCERTAINTY IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES, PRESCRIBING RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES. AT JUNE 30, 2024 AND 2023, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt04325588
IRS990ScheduleD/TotalLiabilityAmt0214072
IRS990ScheduleD/TotalRevenuePerForm990Amt04624062
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04624062
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04325588
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AUDIT HAS NOT BEEN FINALIZED AT THE TIME OF FILING THE FORM 990. FINANCIAL NUMBERS AS OF 5/14/25 HAVE BEEN USED,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, ANY DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL SIGN A STATEMENT AFFIRIMING SUCH PERSON: 1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY 2) HAS READ AND UNDERSTANDS THE POLICY 3) HAS AGREED TO COMPLY WITH THE POLICY, AND 4) UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DETERMINES WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. WHEN CONDUCTING PERIODIC REVIEWS, THE ORGANIZATION MAY USE OUTSIDE ADVISORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART IV, LINE 12A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt067215
IRS990/TotalAssetsEOYAmt01147119
IRS990/TotalAssetsGrp/BOYAmt067215
IRS990/TotalAssetsGrp/EOYAmt01147119
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08254
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060885
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04264703
IRS990/TotalFunctionalExpensesGrp/TotalAmt04325588
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047294
IRS990/TotalLiabilitiesEOYAmt0214072
IRS990/TotalLiabilitiesGrp/BOYAmt047294
IRS990/TotalLiabilitiesGrp/EOYAmt0214072
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019921
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0933047
IRS990/TotalOtherCompensationAmt022971
IRS990/TotalProgramServiceExpensesAmt04264703
IRS990/TotalProgramServiceRevenueAmt04582952
IRS990/TotalReportableCompFromOrgAmt0106483
IRS990/TotalRevenueGrp/ExclusionAmt032856
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04582952
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04624062
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt067215
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01147119
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt020035
IRS990/TravelGrp/TotalAmt020035
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0508 N COURT ST 2
IRS990/USAddress/CityNm0CARROLL
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051401
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0CARINGHEARTSWCIA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOELLEN BUERCKLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07127752726
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARING HEARTS OF WEST CENTRAL IOWA
ReturnHeader/Filer/BusinessNameControlTxt0CARI
ReturnHeader/Filer/EIN0871537128
ReturnHeader/Filer/PhoneNum07127752726
ReturnHeader/Filer/USAddress/AddressLine1Txt0508 N COURT ST 2
ReturnHeader/Filer/USAddress/CityNm0CARROLL

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