Nonprofit · EIN 42-1446054
WEST LIBERTY COMMUNITY CENTER INC
Tax-exempt · WEST LIBERTY, IA 52776
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $470,053 | $489,431 | -$19,378 | $1,585,177 | $0 | $1,585,177 |
| December 31, 2023 | 990 | $417,052 | $465,408 | -$48,356 | $1,611,862 | $7,307 | $1,604,555 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $74,845
- Program service revenue
- $236,887
- Investment income
- $92,143
- Net rental income
- $50,471
- Other revenue
- $66,178
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $281,551
- Salaries, compensation and benefits (total)
- $303,926
- Professional fundraising fees
- $0
- Depreciation
- $39,923
- Program services (functional)
- $489,431
Balance sheet and other
- Total assets, start of year
- $1,611,862
- Total assets, end of year
- $1,585,177
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,585,177
- Land, buildings and equipment
- $713,315
- Gross receipts
- $470,053
- Employees
- 35
- Year formed
- 1996
- State of legal domicile
- IA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES BROOKE | DIRECTOR Trustee or director | 10 | $0 |
| MONTY BEAL | DIRECTOR Trustee or director | 10 | $0 |
| SYD HARNED | DIRECTOR Trustee or director | 10 | $0 |
| RHONDA JENSEN | DIRECTOR Trustee or director | 10 | $0 |
| SUSAN DEAHR | DIRECTOR Trustee or director | 10 | $0 |
| KRISTA AIRD | SECRETARY Officer | 10 | $0 |
| MELODY RUSSELL | VICE PRESIDENT Officer | 10 | $0 |
| LYNNE SASMAZER | PRESIDENT Officer | 10 | $0 |
| JASON CASSADY | TREASURER Officer | 10 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JODI KELLY | DIRECTOR Trustee or director | 10 | $0 |
| MONTY BEAL | DIRECTOR Trustee or director | 10 | $0 |
| MELODY HENDERSON | DIRECTOR Trustee or director | 10 | $0 |
| RHONDA JENSEN | DIRECTOR Trustee or director | 10 | $0 |
| SUSAN DEAHR | DIRECTOR Trustee or director | 10 | $0 |
| PRISCELLA HAESSIG | PRESIDENT Officer | 10 | $0 |
| SYD HARNED | SECRETARY Officer | 10 | $0 |
| LYNNE SASMAZER | VICE PRESIDENT Officer | 10 | $0 |
| JASON CASSADY | TREASURER Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1204 N CALHOUN ST, WEST LIBERTY, IA 52776-1059
- Principal officer (990 for 2024)
- JASON CASSADY, 305 W 16TH ST, WEST LIBERTY, IA 52776
- Signed the 990
- JASON CASSADY, TREASURER
- Phone
- (319) 627-4234
- Return prepared by
- MARTIN P BROWN CPA
Mission
PROVIDE COMMUNITY FACILITIES FOR DAY CARE AND COMMUNITY EVENTS
Program accomplishments
- PROVIDE DAY CARE SERVICES TO THE COMMUNITYExpenses $378,570 · revenue $311,422
- PROVIDE FACILITIES FOR CONGREGATE MEALS AND COMMUNITY EVENTSExpenses $110,861 · revenue $158,631
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1446054
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99)
- Assets (IRS master file)
- $1,585,177
- Income (IRS master file)
- $470,053
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $470,053 | $489,431 | $1,585,177 | XML |
| 990 | December 2023 | $417,052 | $465,408 | $1,611,862 | XML |
| 990 | December 2022 | $343,371 | $561,710 | $1,668,210 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-1446054).
Questions about WEST LIBERTY COMMUNITY CENTER INC
- What is the EIN of WEST LIBERTY COMMUNITY CENTER INC?
- The employer identification number (EIN) of WEST LIBERTY COMMUNITY CENTER INC is 42-1446054.
- Is WEST LIBERTY COMMUNITY CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to WEST LIBERTY COMMUNITY CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WEST LIBERTY COMMUNITY CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WEST LIBERTY COMMUNITY CENTER INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WEST LIBERTY COMMUNITY CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WEST LIBERTY COMMUNITY CENTER INC?
- The 990 for the year ended December 31, 2024 names JASON CASSADY.
- Who are the officers and directors of WEST LIBERTY COMMUNITY CENTER INC?
- The 990 for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does WEST LIBERTY COMMUNITY CENTER INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $470,053, expenses of $489,431 and total assets of $1,585,177 at year end.
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