West Liberty Before and After School Programs
Nonprofit profile at a glance
- EIN
- 421458276
- IRS 990-EZ coverage
- 2020–2025
- Forms available
- Form 990-EZ 2025
- Location
- West Liberty, IA, USA
- Phone
- 3194307711
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $129,790
- Expenses
- $116,697
- Assets
- $104,533
- Liabilities
- $2,830
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Lynne Sasmazer (President)
People named in this filing
- Lynne Sasmazer (President)
- Kimm Gilmore (Director)
- Melissa Stagg (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
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.
What it reported doing in 2025
Before-and-after school and summer day program for elementary-aged children.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 82
- Sustainability: 53
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.7%; rating input score 78
- Program expense ratio: 86.7%; rating input score 87
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 10.1%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.9; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 9.5% per year; rating input score 100; 58th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: -1% per year; rating input score 0; 23rd percentile among comparable filings
Details
- Where the money goes: 77.7% of revenue deployed · 86.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $101K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Sustainability: Operating margin scored 55/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.