Civic Intelligence

Ruth Stultz Nursery School Inc

EIN 35-2049706 • 501(c)3 • Ligonier, IN

Profile

Preschool for 3-5 year old children

PO Box 163Ligonier, IN 46767

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

25th percentile

-18%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

99th percentile

1662%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

-28%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$21,589

Up $20,364 (+1662%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$21,589

Up $20,364 (+1662%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin25th percentile

Revenue

Down

$48,053

Down $18,273 (-28%) from 2024

Expenses

Down

$56,471

Down $12,639 (-18%) from 2024

Net Income

Down

-$8,418

Down $5,634 (-202%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth99th percentile

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

$30K$20K$10K$0Assets 2023: $4,009Net Assets 2023: $4,0092023Assets 2024: $1,225Liabilities 2024: $0Net Assets 2024: $1,2252024Assets 2025: $21,589Liabilities 2025: $0Net Assets 2025: $21,5892025

Highlighted filing

2025

Assets$21,589
Liabilities$0
Net Assets$21,589
Open 2025 Filing

Operations Trend

Revenue Growth29th percentile

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

$200K$100K$0-$100KRevenue 2023: $117,647Expenses 2023: $169,718Net Income 2023: -$52,0712023Revenue 2024: $66,326Expenses 2024: $69,110Net Income 2024: -$2,7842024Revenue 2025: $48,053Expenses 2025: $56,471Net Income 2025: -$8,4182025

Highlighted filing

2025

Revenue$48,053
Expenses$56,471
Net Income-$8,418
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$21,589
Liabilities
$0
Net assets
$21,589
Revenue
$48,053
Expenses
$56,471
Net income
-$8,418
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.48$0.56$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.66$0.69$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.04$0.04$1.18$1.70$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 12, 2025
Return Version
2024v5.2
Gross Receipts
$48,053
Mission and Program Overview

Mission

Preschool for 3-5 year old children

To provide preschool education

Program Services

DescriptionGrantsExpenses
PRESCHOOL FOR 3-5 YEAR OLD CHILDREN60 CHILDREN BENEFITED-$56,471
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KATHY HAGENPresidentPT$0--
JANE NOELLEFinancial SecretaryPT$0--
DEBRA HAGENSecretary-$0--
DEBBIE BYERSTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Ruth Stultz Nursery School Inc
EIN
35-2049706
In Care Of
% DEBBIE BYERS
Phone
2608943549
Address
PO BOX 163, LIGONIER, IN 46767

Signing Officer

Name
Debbie Byers
Title
Treasurer
Phone
2608943549
Signed
2025-12-12
Discuss with paid preparer
Yes

Preparer

Firm
Precision Accounting Solutions LLC
Address
3870 N Sparta Lake Rd, Ligonier, IN 46767
Preparer
Kari R Stabler CPA
Phone
2602842388
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountSUPPLIES 1,709”

Raw XML Appendix138 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/PersonNm0DEBBIE BYERS
IRS990EZ/BooksInCareOfDetail/PhoneNum02608943549
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 163
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LIGONIER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046767
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt030007
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt021589
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09236
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8418
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0695
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt030007
IRS990EZ/Form990TotalAssetsGrp/EOYAmt021589
IRS990EZ/FundraisingGrossIncomeAmt0711
IRS990EZ/GrossReceiptsAmt048053
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0574
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt030007
IRS990EZ/NetAssetsOrFundBalancesEOYAmt021589
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt030007
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt021589
IRS990EZ/OccupancyRentUtltsAndMaintAmt08406
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt18.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KATHY HAGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JANE NOELLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DEBRA HAGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DEBBIE BYERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1FINANCIAL SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt01709
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE PRESCHOOL EDUCATION
IRS990EZ/ProgramServiceRevenueAmt037532
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PRESCHOOL FOR 3-5 YEAR OLD CHILDREN60 CHILDREN BENEFITED
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt056471
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt045661
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt0711
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt056471
IRS990EZ/TotalProgramServiceExpensesAmt056471
IRS990EZ/TotalRevenueAmt048053
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt048053
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt066320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0117647
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0232020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0574
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0581
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99750
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0232020
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt048053
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt066320
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0117647
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0232020
IRS990ScheduleA/TotalSupportAmt0232601
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountSUPPLIES 1,709
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBBIE BYERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02608943549
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RUTH STULTZ NURSERY SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0RUTH
ReturnHeader/Filer/EIN0352049706
ReturnHeader/Filer/InCareOfNm0% DEBBIE BYERS
ReturnHeader/Filer/PhoneNum02608943549
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 163
ReturnHeader/Filer/USAddress/CityNm0LIGONIER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046767
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0993193629
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03870 N Sparta Lake Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ligonier
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046767
ReturnHeader/PreparerPersonGrp/PhoneNum02602842388
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KARI R STABLER CPA
ReturnHeader/ReturnTs02025-12-12T17:41:36-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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