Nonprofit · EIN 46-3258205
LOVING ARMS EARLY LEARNING CENTER
Tax-exempt (reinstated) · IOWA CITY, IA 52245
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $901,644 | $933,688 | -$32,044 | $49,996 | $75,592 | -$25,596 |
| August 31, 2024 | 990 | $931,273 | $966,102 | -$34,829 | $61,546 | $55,098 | $6,448 |
| August 31, 2023 | 990 | $750,807 | $849,299 | -$98,492 | $98,226 | $56,949 | $41,277 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $81,390
- of which government grants
- $81,390
- Program service revenue
- $808,244
- Investment income
- $12,010
- Net gain from sales of assets
- $12,000
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $714,075
- Salaries, compensation and benefits (total)
- $796,242
- Professional fundraising fees
- $0
- Accounting fees
- $798
- Occupancy
- $26,446
- Travel
- $3,104
- Depreciation
- $20,464
- Program services (functional)
- $766,194
- Management and general (functional)
- $167,494
Balance sheet and other
- Total assets, start of year
- $61,546
- Total assets, end of year
- $49,996
- Total liabilities, end of year
- $75,592
- Net assets, end of year
- -$25,596
- Land, buildings and equipment
- $42,425
- Net assets without donor restrictions
- -$25,596
- Gross receipts
- $901,644
- Employees
- 77
- Volunteers
- 5
- Year formed
- 2013
- 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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ASHLEY COONEY | PRESIDENT Officer | 2 | $0 |
| MARK POOLEY | DIRECTOR Trustee or director | 1 | $0 |
| AMBER WOODS | TREASURER Officer | 2 | $0 |
| HEATHER SOSEMAN | SECRETARY Officer | 2 | $0 |
| MARC HINES | VICE PRESIDE Officer | 2 | $0 |
990 for the year ended August 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ASHLEY COONEY | PRESIDENT Officer | 2 | $0 |
| MARK POOLEY | DIRECTOR Trustee or director | 1 | $0 |
| ERIN CLAVEY | SECRETARY Officer | 2 | $0 |
| AMANDA LENSING | DIRECTOR Trustee or director | 1 | $0 |
| CAITLIN MILLER | DIRECTOR Trustee or director | 1 | $0 |
| ZACHARY MILLER | TREASURER Officer | 2 | $0 |
990 for the year ended August 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ASHLEY COONEY | PRESIDENT Officer | 2 | $0 |
| JACLYN FRANCK | DIRECTOR Trustee or director | 1 | $0 |
| CLAIRE SHAW | DIRECTOR Trustee or director | 2 | $0 |
| MADDE HOBERG | TREASURER Officer | 2 | $0 |
| ERIN CLAVEY | SECRETARY Officer | – | $0 |
| AMANDA LENSING | DIRECTOR Trustee or director | 1 | $0 |
| CAITLIN MILLER | DIRECTOR Trustee or director | 1 | $0 |
| ZACHARY MILLER | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1839 B ST, IOWA CITY, IA 52245-4634
- In care of
- % WILLIAM A URION
- Principal officer (990 for 2024)
- ASHLEY COONEY, 2301 E COURT ST, IOWA CITY, IA 52245
- Signed the 990
- ASHLEY COONEY, PRESIDENT
- Phone
- (319) 351-9531
- Website
- WWW.LOVINGARMSIC.COM
- Return prepared by
- TAXES PLUS
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.
Program accomplishments
- NON-PROFIT CHILD CARE CENTER SERVING CHILDREN AGES BIRTH THROUGH TWELVE YEARS. APPROXIMATELY 85 CHILDREN SERVED, YEAR ROUND, INCLUDING BEFORE AND AFTER SCHOOL AND SUMMER DAY PROGRAM FOR SCHOOL-AGED CHILDREN. THE CENTER'S MISSION IS TO PROVIDE A SAFE, CARING ENVIRONMENT DEFINED BY POSITIVITY AND LEARNING. LICENSED BY THE IOWA DEPARTMENT OF HUMAN SERVICES.Expenses $766,194
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 46-3258205
- 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
- 2017
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $49,996
- Income (IRS master file)
- $901,644
Revocation and reinstatement
- Exemption revoked
- January 15, 2016
- Posted by the IRS
- November 18, 2017
- Reinstated
- Effective January 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $901,644 | $933,688 | $49,996 | XML |
| 990 | August 2024 | $931,273 | $966,102 | $61,546 | IRS |
| 990 | August 2023 | $750,807 | $849,299 | $98,226 | XML |
| 990 | August 2022 | $1,179,896 | $1,065,396 | $166,287 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | 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 46-3258205).
Questions about LOVING ARMS EARLY LEARNING CENTER
- What is the EIN of LOVING ARMS EARLY LEARNING CENTER?
- The employer identification number (EIN) of LOVING ARMS EARLY LEARNING CENTER is 46-3258205.
- Is LOVING ARMS EARLY LEARNING CENTER tax-exempt?
- Yes. The IRS revoked its exemption on January 15, 2016 and reinstated it effective January 15, 2016.
- Are donations to LOVING ARMS EARLY LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOVING ARMS EARLY LEARNING CENTER 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 LOVING ARMS EARLY LEARNING CENTER due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOVING ARMS EARLY LEARNING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of LOVING ARMS EARLY LEARNING CENTER?
- The 990 for the year ended August 31, 2025 names ASHLEY COONEY.
- Who are the officers and directors of LOVING ARMS EARLY LEARNING CENTER?
- The 990 for the year ended August 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LOVING ARMS EARLY LEARNING CENTER have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $901,644, expenses of $933,688 and total assets of $49,996 at year end.
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