Passes our checks

Mary Jo Small Child Care Center at Brookland Woods

EIN 42-0993126 · Iowa City, IA

Public records show a registered, tax-exempt organization in good standing.

What it says it does

MARY JO SMALL CHILD CARE CENTER AT BROOKLAND WOODS IS A NON-PROFIT CHILDCARE/EDUCATION CENTER FOR CHILDREN TWO TO SIX YEARS OF AGE.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 42 out of 100. Higher than 11% of charities in its peer group (human services, $250k to $1m).

Reserves
4 of 35
Spendable reserves would cover 0.2 months of spending.
Debt
5 of 20
It owes 55% of what it owns.
Living within its means
8 of 15
Spending exceeded income by 4% of income.
Income trend
10 of 15
Income fell 5% on the year before.
Spending floor
15 of 15
88% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 59 out of 100. Higher than 31% of charities in its peer group (human services, $250k to $1m).

Independent board
25 of 25
6 of 6 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$283,430 spent. MARY JO SMALL CHILD CARE CENTER IS A NON-PROFIT CHILDCARE/EDUCATION FACILITY FOR CHLDREN TWO TO SIX YEARS OF AGE. THE FACILITY IS OPEN 5 DAYS PER WEEK, SERVING APPROXIMATELY 30 CHILDREN, MOST OF WHOM ARE CHILDREN OF UNIVERSITY OF IOWA FACULTY AND STAFF. THE PHILOSOPHY OF THE CENTER IS BASED ON THE PREMISE THAT CHILDREN LEARN THROUGH PLAY. THE PROGRAM IS INTENDED TO ENCOURAGE AND STIMULATE THE MANY ASPECTS OF CHILD DEVELOPMENT THROUGH OPEN-ENDED, CHILD CENTERED ACTIVITIES. THE PROGRAM IS LICENSED BY THE IOWA DEPARTMENT OF HUMAN SERVICES.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 1973.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.