Civic Intelligence

Little Nestlings Learning Center

EIN 35-2859977 • 501(c)3 • Lake Oswego, OR

Profile

The purpose of the PTO is to enhance and support the educational experience at Little Nestlings Early Learning Center, to develop a closer connection between school and home by encouraging parent envolvement, and to improve the environment at Little Nestlings Early Learning Center through volunteer and financial support

5225 Jean Rd 302Lake Oswego, OR 97035

littlenestlings.co

Siviq Scores

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

Liabilities / Assets

98th percentile

8.48x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

3.41x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

5th percentile

-301%

Higher net margin than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

$6,834

No earlier filing loaded for comparison.

Liabilities

$57,955

No earlier filing loaded for comparison.

Net Assets

-$51,121

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue98th percentileNet Margin5th percentile

Revenue

$16,976

No earlier filing loaded for comparison.

Expenses

$68,097

No earlier filing loaded for comparison.

Net Income

-$51,121

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$100K$50K$0-$50K-$100KAssets 2024: $6,834Liabilities 2024: $57,955Net Assets 2024: -$51,1212024

Highlighted filing

2024

Assets$6,834
Liabilities$57,955
Net Assets-$51,121
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50K-$100KRevenue 2024: $16,976Expenses 2024: $68,097Net Income 2024: -$51,1212024

Highlighted filing

2024

Revenue$16,976
Expenses$68,097
Net Income-$51,121
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,834
Liabilities
$57,955
Net assets
-$51,121
Revenue
$16,976
Expenses
$68,097
Net income
-$51,121
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.83$58.0$51.1$17.0$68.1$51.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$16,976
Mission and Program Overview

Mission

The purpose of the PTO is to enhance and support the educational experience at Little Nestlings Early Learning Center, to develop a closer connection between school and home by encouraging parent envolvement, and to improve the environment at Little Nestlings Early Learning Center through volunteer and financial support

Program Services

DescriptionGrantsExpenses
The purpose of the PTO is to enhance and support the educational experience at Little Nestlings Early Learning Center-$68,097
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Colleen ClearyPresident-$0--
Lisa StephensSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Little Nestlings Learning Center
EIN
35-2859977
Phone
5034963482
Address
5225 Jean Rd 302, Lake Oswego, OR 97035

Signing Officer

Name
Colleen Cleary
Title
President
Signed
2025-10-13
Discuss with paid preparer
Yes

Preparer

Firm
Coinly LLC
Address
13457 SW 63rd PL, Portland, OR 97219
Preparer
Rafael Morales CPA
Phone
4158903771
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Contractor Pay $23239”

Other Expenses.2

“Rent $15500”

Other Expenses.3

“Startup Costs $12925”

Other Expenses.4

“Marketing and Advertising $8232”

Other Expenses.5

“Supplies and Snacks $3745”

Other Expenses.6

“Insurance Expense $1926”

Other Expenses.7

“Software Expense $914”

Other Expenses.8

“Taxes and License $618”

Other Expenses.9

“Meals $242”

Other Expenses.10

“Telephone $191”

Other Expenses.11

“Merchant Fees $183”

Other Expenses.12

“Continuing Education $126”

Other Expenses.13

“Dues and Subscriptions $83”

Other Expenses.14

“Dues and Associations $80”

Other Expenses.15

“Event Expense $60”

Other Expenses.16

“Bank Service Fees $23”

Other Expenses.17

“Parking Expense $10”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $3000”

Total Liabilities.1

“Eloise Bates Loan - Beginning $0 Eloise Bates Loan - Ending $57955”

Raw XML Appendix151 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Colleen Cleary
IRS990EZ/BooksInCareOfDetail/PhoneNum05034963482
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05225 Jean Rd Apt 302
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lake Oswego
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097035
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03834
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt016976
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-51121
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06834
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt016976
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-51121
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-51121
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Colleen Cleary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Lisa Stephens
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03000
IRS990EZ/OtherExpensesTotalAmt068097
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The purpose of the PTO is to enhance and support the educational experience at Little Nestlings Early Learning Center, to develop a closer connection between school and home by encouraging parent envolvement, and to improve the environment at Little Nestlings Early Learning Center through volunteer and financial support
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The purpose of the PTO is to enhance and support the educational experience at Little Nestlings Early Learning Center
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt068097
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt057955
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt068097
IRS990EZ/TotalProgramServiceExpensesAmt068097
IRS990EZ/TotalRevenueAmt016976
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0http://littlenestlings.co/
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt016976
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt016976
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt016976
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt016976
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016976
IRS990ScheduleA/TotalSupportAmt016976
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Contractor Pay $23239
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Rent $15500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Startup Costs $12925
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Marketing and Advertising $8232
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Supplies and Snacks $3745
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance Expense $1926
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Software Expense $914
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Taxes and License $618
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Meals $242
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Telephone $191
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Merchant Fees $183
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Continuing Education $126
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Dues and Subscriptions $83
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Dues and Associations $80
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Event Expense $60
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Bank Service Fees $23
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Parking Expense $10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $3000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Eloise Bates Loan - Beginning $0 Eloise Bates Loan - Ending $57955
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.17
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Colleen Cleary
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE NESTLINGS LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0352859977
ReturnHeader/Filer/PhoneNum05034963482
ReturnHeader/Filer/USAddress/AddressLine1Txt05225 Jean Rd 302
ReturnHeader/Filer/USAddress/CityNm0Lake Oswego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097035
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0815427628
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Coinly LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013457 SW 63rd PL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097219
ReturnHeader/PreparerPersonGrp/PhoneNum04158903771
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rafael Morales CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-13T10:51:39-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.