BRIGHT BEGINNINGS OF OSCEOLA COUNTY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BRIGHT BEGINNINGS OF OSCEOLA COUNTY INC (EIN 92-0266259)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-16
IRS object ID
202413219349300406
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-16T00:00:01-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN421377056PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WILLIAMS & COMPANY CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1140 NORTH RUNGER AVENUEAddressLine1Txt
CitySHELDONCityNm
State AbbreviationIAStateAbbreviationCd
ZIP51201ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN920266259EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRIGHT BEGINNINGS OF OSCEOLA COUNTYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRIGBusinessNameControlTxt
Phone7127542166PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1921 1ST ST NEAddressLine1Txt
CitySIBLEYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP51249ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHOLLY HASSEBROCKPersonNm
Person TitleEXEC. DIRECTORPersonTitleTxt
Phone7127542166PhoneNum
Signature2024-11-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHASE A LOTTMAN CPAPreparerPersonNm
PTINP01706357PTIN
Phone7123242243PhoneNum
Preparation2024-11-07PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Principal OfficerHOLLY HASSEBROCKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1921 1ST ST NEAddressLine1Txt
CitySIBLEYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP51249ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$791,263GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2023FormationYr
Legal Domicile StateIALegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S MISSION IS TO OPERATE A CHILD CARE FACILITY FOR EDUCATIONAL PURPOSES AND TO PROVIDE QUALITY AND AFFORDABLE CHILDCARE TO INDIVIDUALS WHO WORK AND LIVE IN OSCEOLA COUNTY AND SURROUNDING COMMUNITIES.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee28TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$190,920CYContributionsGrantsAmt
CY Program Service Revenue$598,734CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$1,609CYOtherRevenueAmt
CY Total Revenue$791,263CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$417,319CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$187,752CYOtherExpensesAmt
CY Total Expenses$605,071CYTotalExpensesAmt
CY Revenues Less Expenses$186,192CYRevenuesLessExpensesAmt
Total Assets EOY$196,730TotalAssetsEOYAmt
Total Liabilities EOY$10,538TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY$186,192NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION'S MISSION IS TO OPERATE A CHILD CARE FACILITY FOR EDUCATIONAL PURPOSES AND TO PROVIDE QUALITY AND AFFORDABLE CHILDCARE TO INDIVIDUALS WHO WORK AND LIVE IN OSCEOLA COUNTY AND SURROUNDING COMMUNITIES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$535,498ExpenseAmt
Revenue$598,734RevenueAmt
DescPROVIDING CHILD CARE SERVICES 5 DAYS A WEEK THROUGHOUT THE YEAR FOR CHILDREN FROM THE SURROUNDING COMMUNITIES.Desc
Total Program Service Expenses$535,498TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee28EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRIGHT BEGINNINGS OF OSCEOLA COUNTYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7127542166PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1921 1ST ST NEAddressLine1Txt
CitySIBLEYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP51249ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MITCHELL ACKERMAN
TREASURER1.00Yes (X)Yes (X)$0$0$0
LEROY DEBOER
DIRECTOR1.00Yes (X)$0$0$0
CARLIE DOEDEN
DIRECTOR1.00Yes (X)$0$0$0
BRANDON KRIKKE
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
MEGAN THOLE
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
GLORIA TORRES
SECRETARY1.00Yes (X)Yes (X)$0$0$0
MAKENZIE WOLTER
DIRECTOR1.00Yes (X)$0$0$0
HOLLY HASSEBROCK
EXEC. DIRECT40.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$24,360GovernmentGrantsAmt
All Other Contributions$166,560AllOtherContributionsAmt
Total Contributions$190,920TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DAYCARE SERVICES624410$591,334$591,334
HEAD START624410$7,400$7,400
FieldValueIRS element (for citing)
Total Program Service Revenue$598,734TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business624410BusinessCd
Total Revenue Column$1,609TotalRevenueColumnAmt
Related Or Exempt Func Income$1,609RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,609OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$791,263TotalRevenueColumnAmt
Related Or Exempt Func Income$600,343RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$387,663TotalAmt
Program Services$387,663ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$29,656TotalAmt
Program Services$29,656ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$49,769TotalAmt
Program Services$9,954ProgramServicesAmt
Management And General$39,815ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$280TotalAmt
Program Services$280ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,320TotalAmt
Management And General$4,320ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,480TotalAmt
Program Services$2,480ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$14,241TotalAmt
Program Services$14,241ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,040TotalAmt
Management And General$1,040ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$22,088TotalAmt
Management And General$22,088ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
COST OF FOOD$47,174$47,174
SUPPLIES$24,174$24,174
MISCELLANEOUS$6,927$6,927
REPAIRS$6,114$6,114

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,145TotalAmt
Program Services$6,835ProgramServicesAmt
Management And General$2,310ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$605,071TotalAmt
Program Services$535,498ProgramServicesAmt
Management And General$69,573ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$196,730EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$196,730EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$10,538EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$10,538EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$186,192EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$186,192EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$196,730EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$186,192ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year$190,920CurrentTaxYearAmt
Total$190,920TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$600,343CurrentTaxYearAmt
Total$600,343TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year$791,263CurrentTaxYearAmt
Total$791,263TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year$162,842CurrentTaxYearAmt
Total$162,842TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year$162,842CurrentTaxYearAmt
Total$162,842TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$628,421PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year$791,263CurrentTaxYearAmt
Total$791,263TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE ORGANIZATION'S MISSION IS TO OPERATE A CHILD CARE FACILITY FOR EDUCATIONAL PURPOSES AND TO PROVIDE QUALITY AND AFFORDABLE CHILDCARE TO INDIVIDUALS WHO WORK AND LIVE IN OSCEOLA COUNTY AND SURROUNDING COMMUNITIES.
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF THE FORM 990 HAS BEEN PROVIDED TO THE BOARD OF DIRECTORS AND OFFICERS FOR REVIEW PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTHE BOARD OF BRIGHT BEGINNINGS OF OSCEOLA COUNTY IS DILIGENT IN REVEIWING CONTRACTS AND AGREEMENTS FOR CONFLICTS OF INTEREST AND WILL ENFORCE THE CONFLICT OF INTEREST POLICY WHEN NEEDED.
FORM 990, PAGE 6, PART VI, LINE 15ATHE DIRECTOR'S COMPENSATION IS REVIEWED AND SET BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION'S FORM 990 AND APPLICABLE POLICIES ARE AVAILABLE UPON REQUEST AT 921 1ST STREET NE, SIBLEY, IOWA 51249

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