WATER BABIES DEVELOPMENT CENTER INC: Form 990EZ, tax year 2024
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- Organization
- WATER BABIES DEVELOPMENT CENTER INC (EIN 52-1815485)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-03
- IRS object ID
- 202532199349201308
- Schema version
- 2024v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-03T12:32:27-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 882088385 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLARK ACCOUNTING AND TAX CONSULTING SERVICES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14109 CHIVAS CIR | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20707 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521815485 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WATER BABIES DEVELOPMENT CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WATE | BusinessNameControlTxt |
| Phone | 3012068964 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14501 SWITZER LANE 12th FL | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20707 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATTHEW WILLIAMS | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3012068212 | PhoneNum |
| Signature | 2025-08-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MYRON CLARK | PreparerPersonNm |
| PTIN | P00965456 | PTIN |
| Phone | 3019965774 | PhoneNum |
| Preparation | 2025-08-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $16,047 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $0 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $15,998 | ProgramServiceRevenueAmt |
| Membership Dues | $49 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $16,047 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $0 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $920 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $5,920 | OtherExpensesTotalAmt |
| Total Expenses | $6,840 | TotalExpensesAmt |
| Excess Or Deficit For Year | $9,207 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $75,202 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$15,402 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $69,007 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,976 | BOYAmt |
| EOY | $69,007 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,226 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,202 | BOYAmt |
| EOY | $69,007 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,202 | BOYAmt |
| EOY | $69,007 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO PROVIDE EARLY CHILDHOOD DAYCARE AND EDUCATION | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | WATER BABIES DEVELOPMENT CENTER, INC WAS ESTABLISHED TO PROVIDE ADMINISTRATIVE SERVICES AND QUALITY EDUCATIONAL AND DEVELOPMENTAL CHILD CARE FOR INFANTS, TODDLERS, AND PRESCHOOLERS TO X NUMBER OF CHILDREN | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $6,840 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,840 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| FELICIA LARRIMORE | ||||
| PRESIDENT | 5 | $0 | $0 | $0 |
| VACANT | ||||
| VICE PRESIDENT | 0 | $0 | $0 | $0 |
| MATTHEW WILLIAMS | ||||
| TREASURER | 5 | $0 | $0 | $0 |
| SHEREECE SIMPKINS | ||||
| SECRETARY | 5 | $0 | $0 | $0 |
| SHAVONNEY AHMAD | ||||
| MEMBER AT LARGE | 5 | $0 | $0 | $0 |
| JAMES GREGOR | ||||
| WSSC GENERAL COUNSEL | 1 | $0 | $0 | $0 |
| JACOB BESCHNER | ||||
| MEMBER AT LARGE | 5 | $0 | $0 | $0 |
| CAROLYN WHITE | ||||
| MEMBER AT LARGE | 5 | $0 | $0 | $0 |
| AYANNA CASTRO | ||||
| MEMBER AT LARGE | 5 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON SUBURBAN SANITARY COMMISSION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14501 SWEITZER LANE 12th FL | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20707 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3012068212 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,393 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,050 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,175 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,998 | CurrentTaxYearAmt |
| Total | $38,616 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,393 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,050 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,175 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,998 | CurrentTaxYearAmt |
| Total | $38,616 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $38,616 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50 | CurrentTaxYearMinus1YearAmt |
| Total | $220 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $220 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,461 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,101 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,225 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,998 | CurrentTaxYearAmt |
| Total | $38,836 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99434 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99328 | PublicSupportPY509Pct |
| Investment Income CY | 0.00566 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00672 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 16 | Description;Amount^Daycare Expenses;2366|Tax Payments;2463|Gift Card Distribution;532|Bank Fees;280|Insurance;279^Total;5920^ |
| Form 990-EZ, Part I, Line 20 | Description;Amount^Excess changes for year;-15402^Total;-15402^ |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Submitted a valid and accepted 6 month extension Form 8868 | ExplanationTxt |