Nonprofit · EIN 42-1458276
WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS
Tax-exempt · WEST LIBERTY, IA 52776
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2026 | 990-EZ | $129,790 | $116,697 | $13,093 | $104,533 | $2,830 | $101,703 |
| July 31, 2025 | 990-EZ | $120,745 | $149,593 | -$28,848 | $100,343 | $3,595 | $96,748 |
| July 31, 2024 | 990-EZ | $144,356 | $148,203 | -$3,847 | $131,139 | $5,543 | $125,596 |
Financial details: 990-EZ for the year ended July 31, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $129,282
- Investment income
- $508
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $103,930
- Professional fees and payments to contractors
- $3,350
- Other expenses
- $9,417
- Program services (functional)
- $101,208
Balance sheet and other
- Total assets, start of year
- $100,343
- Total assets, end of year
- $104,533
- Total liabilities, end of year
- $2,830
- Net assets, end of year
- $101,703
- Cash, savings and investments
- $104,533
- Gross receipts
- $129,790
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-EZ for the year ended July 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lynne Sasmazer | President | 1 | $0 |
| Kimm Gilmore | Director | 1 | $0 |
| Melissa Stagg | Director | 1 | $0 |
990-EZ for the year ended July 31, 2025: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lynne Sasmazer | President | 1 | $0 |
| Kimm Gilmore | Director | 1 | $0 |
| Melissa Stagg | Director | 1 | $0 |
990-EZ for the year ended July 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lynne Sasmazer | President | 1 | $0 |
| Kimm Gilmore | Director | 1 | $0 |
| Melissa Stagg | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 806 N MILLER ST, WEST LIBERTY, IA 52776-1117
- In care of
- % JILL PAGE
- Signed the 990-EZ
- LYNNE SASMAZER, PRESIDENT
- Phone
- (319) 430-7711
- Return prepared by
- LLE BOOKKEEPING
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 accomplishments
- Before-and-after school and summer day program for elementary-aged children.Expenses $101,208
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | 990-EZ on file |
| 2024 | July 31, 2025 | December 15, 2025 | 990-EZ on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990-EZ on file |
IRS record
- EIN
- 42-1458276
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33Z)
- Assets (IRS master file)
- $104,533
- Income (IRS master file)
- $129,790
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | July 2026 | $129,790 | $116,697 | $104,533 | XML |
| 990-EZ | July 2025 | $120,745 | $149,593 | $100,343 | XML |
| 990-EZ | July 2024 | $144,356 | $148,203 | $131,139 | XML |
| 990-EZ | July 2023 | – | – | – | IRS |
| 990-EZ | July 2022 | – | – | – | IRS |
| 990-EZ | July 2021 | – | – | – | 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 42-1458276).
Questions about WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS
- What is the EIN of WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS?
- The employer identification number (EIN) of WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS is 42-1458276.
- Is WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS 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 BEFORE AND AFTER SCHOOL PROGRAMS due?
- The return for tax year 2026 (the year ending July 31, 2027) is due December 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended July 2026.
- Who are the officers and directors of WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS?
- The 990-EZ for the year ended July 31, 2026 lists 3 people; 0 received compensation from the organization.
- How much revenue does WEST LIBERTY BEFORE AND AFTER SCHOOL PROGRAMS have?
- On its 990-EZ for the year ended July 31, 2026 it reported revenue of $129,790, expenses of $116,697 and total assets of $104,533 at year end.
Other nonprofits in WEST LIBERTY
- SHELTERED REALITY INC EIN 42-1490726 · last filed 990-EZ for 2025
- COMMUNITY BRIDGE EIN 45-4977670 · last filed 990-EZ for 2026
- DD FOUNDATION INC EIN 33-3708068 · last filed 990-N for 2025
- SIMPSON MEMORIAL HOME INC EIN 42-0950871 · last filed 990 for 2025
- JOSEPH AND EDWARD RYAN MEMORIAL EIN 87-0693977 · last filed 990-PF for 2025
- WEST LIBERTY COMMUNITY SCHOOL DISTRICT FOUNDATION EIN 42-1381579 · last filed 990 for 2025
- MUSCATINE COUNTY FAIR EIN 42-0572717 · last filed 990 for 2025
- GOLDEN YEARS HOUSING INC EIN 23-7362369 · last filed 990 for 2025