Civic Intelligence

Little Gems Daycare Center Inc

EIN 27-2594574 • 501(c)3 • Newport, NC

Profile

Provide children with a comprehensive educational program

1158 Highway 24Newport, NC 28570

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.66x

Higher debt load relative to assets than 78% of similar nonprofits.

NTEE P33 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.41x

Higher debt load relative to revenue than 85% of similar nonprofits.

NTEE P33 • <$500k nonprofits • Source year 2025

Net Margin

53rd percentile

2.8%

Higher net margin than 53% of similar nonprofits.

NTEE P33 • <$500k nonprofits • Source year 2025

Top Officer Pay

70th percentile

$13,700

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

NTEE P33 • <$500k nonprofits • Source year 2025

Asset Growth

83rd percentile

54%

Faster asset growth than 83% of similar nonprofits.

NTEE P33 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-22%

Faster revenue growth than 21% of similar nonprofits.

NTEE P33 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$62,546

Up $21,979 (+54%) from 2024

Liabilities

Up

$41,359

Up $18,779 (+83%) from 2024

Net Assets

Up

$21,187

Up $3,200 (+18%) from 2024

Operations
Liabilities / Revenue85th percentileNet Margin53rd percentile

Revenue

Down

$100,413

Down $28,939 (-22%) from 2024

Expenses

Down

$97,597

Down $27,986 (-22%) from 2024

Net Income

Down

$2,816

Down $953 (-25%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2015: $20,470Liabilities 2015: $9,876Net Assets 2015: $10,5942015Assets 2016: $20,047Liabilities 2016: $9,278Net Assets 2016: $10,7692016Assets 2017: $13,181Liabilities 2017: $11,233Net Assets 2017: $1,9482017Assets 2018: $17,867Liabilities 2018: $16,633Net Assets 2018: $1,2342018Assets 2019: $33,026Liabilities 2019: $18,725Net Assets 2019: $14,3012019Assets 2020: $45,981Liabilities 2020: $22,135Net Assets 2020: $23,8462020Assets 2021: $45,025Liabilities 2021: $20,373Net Assets 2021: $24,6522021Assets 2022: $36,446Liabilities 2022: $20,374Net Assets 2022: $16,0722022Assets 2023: $36,396Liabilities 2023: $22,178Net Assets 2023: $14,2182023Assets 2024: $40,567Liabilities 2024: $22,580Net Assets 2024: $17,9872024Assets 2025: $62,546Liabilities 2025: $41,359Net Assets 2025: $21,1872025

Highlighted filing

2025

Assets$62,546
Liabilities$41,359
Net Assets$21,187
Open 2025 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2015: $170,147Expenses 2015: $185,891Net Income 2015: -$15,7442015Revenue 2016: $150,123Expenses 2016: $149,948Net Income 2016: $1752016Revenue 2017: $148,922Expenses 2017: $157,743Net Income 2017: -$8,8212017Revenue 2018: $147,115Expenses 2018: $147,829Net Income 2018: -$7142018Revenue 2019: $176,191Expenses 2019: $163,124Net Income 2019: $13,0672019Revenue 2020: $157,677Expenses 2020: $148,132Net Income 2020: $9,5452020Revenue 2021: $133,186Expenses 2021: $133,313Net Income 2021: -$1272021Revenue 2022: $137,242Expenses 2022: $145,822Net Income 2022: -$8,5802022Revenue 2023: $115,194Expenses 2023: $117,048Net Income 2023: -$1,8542023Revenue 2024: $129,352Expenses 2024: $125,583Net Income 2024: $3,7692024Revenue 2025: $100,413Expenses 2025: $97,597Net Income 2025: $2,8162025

Highlighted filing

2025

Revenue$100,413
Expenses$97,597
Net Income$2,816
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$62,546
Liabilities
$41,359
Net assets
$21,187
Revenue
$100,413
Expenses
$97,597
Net income
$2,816
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.63$0.41$0.21$1.00$0.98$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.23$0.18$1.29$1.26$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.36$0.22$0.14$1.15$1.17$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.20$0.16$1.37$1.46$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.20$0.25$1.33$1.33$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.22$0.24$1.58$1.48$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.33$0.19$0.14$1.76$1.63$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.17$0.01$1.47$1.48$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.11$0.02$1.49$1.58$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.09$0.11$1.50$1.50$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.10$0.11$1.70$1.86$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 16, 2026
Return Version
2024v5.2
Gross Receipts
$100,413
Mission and Program Overview

Mission

Provide children with a comprehensive educational program

Program Services

DescriptionGrantsExpenses
PROVIDE PRESCHOOL CHILDREN WITH A COMPREHENSIVE EDUCATIONALPROGRAM$0$97,597
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DEBRA S BOSSARDExecutive DirectorFT$13,700-$13,700
JANET BROUGHTONPresident-$0--
MARILYN HORSTMember-$0--
SHARON BAUGUSMember-$0--
Filing and Contact Details

Filer

Filer Name
Little Gems Daycare Center Inc
EIN
27-2594574
Phone
2526226779
Address
1158 HIGHWAY 24, NEWPORT, NC 28570

Signing Officer

Name
Debra S Bossard
Title
Executive Director
Phone
2526226779
Signed
2026-02-16

Preparer

Firm
William A Bostic CPA PA
Address
Post Office Box 1113, RICHLANDS, NC 28574
Preparer
William A Bostic
Phone
9103243307
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“CREDIT REWARDS 93.”

Form 990EZ, Part I, Line 16

“CLASSROOM SUPPLIES 3696.”

Form 990EZ, Part I, Line 16

“TRAINING/EDUCATION 129.”

Form 990EZ, Part I, Line 16

“INSURANCE 1622.”

Form 990EZ, Part I, Line 16

“Housekeeping/janitorial 55.”

Form 990EZ, Part I, Line 16

“FOOD 3026.”

Form 990EZ, Part I, Line 16

“Depreciation 691.”

Form 990EZ, Part I, Line 20

“Nondeductible payroll penaltes 384.”

Raw XML Appendix164 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEWPORT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
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IRS990EZ/Organization501c3Ind0X
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IRS990EZ/OtherChangesInNetAssetsAmt0384
IRS990EZ/OtherExpensesTotalAmt09219
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CREDIT REWARDS 93.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FOOD 3026.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBRA S BOSSARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02526226779
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE GEMS DAYCARE CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0272594574
ReturnHeader/Filer/PhoneNum02526226779
ReturnHeader/Filer/USAddress/AddressLine1Txt01158 HIGHWAY 24
ReturnHeader/Filer/USAddress/CityNm0NEWPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028570
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510566009
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0William A Bostic CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0Post Office Box 1113
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHLANDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028574
ReturnHeader/PreparerPersonGrp/PhoneNum09103243307
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William A Bostic
ReturnHeader/ReturnTs02026-02-16T12:06:42-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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