Civic Intelligence

Childrens Learning Center Of

EIN 42-1547554 • 501(c)3 • Camdenton, MO

Profile

Children's learning center is dedicated to providing high-quality inclusive programs, experiences, and appropriate support to children birth to six years with and without special needs or developmental delays in the lake of the ozarks area. Children of all skill levels participate in quality inclusive programs.

88 Third StreetCamdenton, MO 65020

clcforkids.org

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 2024

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

19th percentile

-29%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

95th percentile

$58,333

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

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

Asset Growth

28th percentile

-27%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-52%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$285,577

Down $104,464 (-27%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$285,577

Down $104,464 (-27%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin19th percentile

Revenue

Down

$365,464

Down $394,141 (-52%) from 2023

Expenses

Up

$472,306

Up $33,055 (+7.5%) from 2023

Net Income

Down

-$106,842

Down $427,196 (-133%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$400K$300K$200K$100K$0Assets 2011: $15,528Liabilities 2011: $0Net Assets 2011: $15,5282011Assets 2012: $14,167Liabilities 2012: $0Net Assets 2012: $14,1672012Assets 2013: $69,020Liabilities 2013: $0Net Assets 2013: $69,0202013Assets 2014: $8,152Liabilities 2014: $0Net Assets 2014: $8,1522014Assets 2015: $49,981Liabilities 2015: $0Net Assets 2015: $49,9812015Assets 2016: $33,231Liabilities 2016: $0Net Assets 2016: $33,2312016Assets 2017: $26,388Liabilities 2017: $0Net Assets 2017: $26,3882017Assets 2018: $29,070Liabilities 2018: $0Net Assets 2018: $29,0702018Assets 2019: $9,528Liabilities 2019: $0Net Assets 2019: $9,5282019Assets 2020: $14,312Liabilities 2020: $0Net Assets 2020: $14,3122020Assets 2021: $50,219Liabilities 2021: $0Net Assets 2021: $50,2192021Assets 2022: $69,687Liabilities 2022: $0Net Assets 2022: $69,6872022Assets 2023: $390,041Liabilities 2023: $0Net Assets 2023: $390,0412023Assets 2024: $285,577Liabilities 2024: $0Net Assets 2024: $285,5772024

Highlighted filing

2024

Assets$285,577
Liabilities$0
Net Assets$285,577
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $427,023Expenses 2011: $446,695Net Income 2011: -$19,6722011Revenue 2012: $410,355Expenses 2012: $411,716Net Income 2012: -$1,3612012Revenue 2013: $568,259Expenses 2013: $513,406Net Income 2013: $54,8532013Revenue 2014: $529,033Expenses 2014: $589,901Net Income 2014: -$60,8682014Revenue 2015: $522,496Expenses 2015: $486,265Net Income 2015: $36,2312015Revenue 2016: $388,630Expenses 2016: $405,380Net Income 2016: -$16,7502016Revenue 2017: $399,373Expenses 2017: $406,216Net Income 2017: -$6,8432017Revenue 2018: $433,395Expenses 2018: $430,713Net Income 2018: $2,6822018Revenue 2019: $377,676Expenses 2019: $397,218Net Income 2019: -$19,5422019Revenue 2020: $355,991Expenses 2020: $351,207Net Income 2020: $4,7842020Revenue 2021: $401,700Expenses 2021: $365,793Net Income 2021: $35,9072021Revenue 2022: $433,844Expenses 2022: $414,376Net Income 2022: $19,4682022Revenue 2023: $759,605Expenses 2023: $439,251Net Income 2023: $320,3542023Revenue 2024: $365,464Expenses 2024: $472,306Net Income 2024: -$106,8422024

Highlighted filing

2024

Revenue$365,464
Expenses$472,306
Net Income-$106,842
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$285,577
Liabilities
$0
Net assets
$285,577
Revenue
$365,464
Expenses
$472,306
Net income
-$106,842
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.00$2.86$3.65$4.72$1.07
2023Detailed filing. Detailed filing data is available for this year.$3.90$0.00$3.90$7.60$4.39$3.20
2022Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$4.34$4.14$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$4.02$3.66$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$3.56$3.51$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$3.78$3.97$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$4.33$4.31$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$3.99$4.06$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$3.89$4.05$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$5.22$4.86$0.36
2014Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$5.29$5.90$0.61
2013Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$5.68$5.13$0.55
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$4.10$4.12$0.01
2011Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$4.27$4.47$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$366,923
Mission and Program Overview

Mission

Children's learning center is dedicated to providing high-quality inclusive programs, experiences, and appropriate support to children birth to six years with and without special needs or developmental delays in the lake of the ozarks area. Children of all skill levels participate in quality inclusive programs.

Children's learning center is dedicated to providing high-quality inclusive programs, experiences, and appropriate support to children birth to twelve years with and without special needs or developmental delays in the lake of the ozarks area. Children of all skill levels particpate in quality inclusive programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$390,041$285,577▼ $104,464
Total Assets$390,041$285,577▼ $104,464
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$390,041$285,577▼ $104,464
Total Net Assets Fund Balance$390,041$285,577▼ $104,464
Total Liabilities and Net Assets / Fund Balance$390,041$285,577▼ $104,464
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Adrienne AndersonExecutive DiFT$57,253$1,080$58,333

Board Members and Trustees

NameTitle
Kathy BayesChairperson
Jana ManvilleBoard Member
Linda WestBoard Member
Janene RaubaSecretary
Lisa BerkstresserTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$91,871
Program Service Revenue
$262,309
Investment Income
$0
Other Revenue
$11,284
All Other Contributions
$8,272
Change in Net Assets
$-106,842

Audited Revenue Reconciliation

Revenue per Audited Statements
$365,464
Revenue Not Reported on Form 990
$1,459
Total Revenue per Audited Statements
$366,923
Total Revenue per Form 990
$365,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$384,247
Other Expenses$88,059
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$293,081$4,245-$297,326
Current Officers, Directors, Trustees, and Key Employees$57,253--$57,253
Payroll Taxes$29,668--$29,668
Occupancy$9,709$5,593-$15,302
Fees for Services Accounting$135$9,397-$9,532
Office Expenses$3,786$4,381-$8,167
Insurance-$5,820-$5,820
Other Expenses$3,321$1,094-$3,321
All Other Expenses$1,361$145-$1,506
Advertising-$1,165-$1,165
Total Functional Expenses$440,466$31,840$0$472,306

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$473,765
Expenses per Audited Statements$472,306
Total Expenses per Form 990$472,306
Expenses Not Reported on Form 990$1,459
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,573
Fundraising Direct Expenses$1,459
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“All board members receive a copy of the 990 before it is filed. The board of directors reviews the 990 before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“The board members are required to submit a letter upon election describing any conflicts of interest. They are required to do this annually if there have been any changes.”

Form 990, Page 6, Part VI, Line 15A

“Monthly board meetings. Board votes - job description signed by all parti es.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
CHILDREN'S LEARNING CENTER OF
EIN
42-1547554
Phone
5733460660
Address
88 THIRD STREET, CAMDENTON, MO 65020

Signing Officer

Name
Kathy Bayes
Title
Chairperson
Phone
5733460660
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Bayes
Formed
2002
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
24
Volunteers
12

Preparer

Firm
EVERS & COMPANY CPA'S LLC
Address
520 DIX RD STE A, JEFFERSON CITY, MO 65109-1486
Preparer
Wendy M Renner CPA
Phone
5736350227
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Children's learning center is dedicated to providing high-quality inclusive programs, experiences, and appropriate support to children birth to twelve years with and without special needs or developmental delays in the lake of the ozarks area. Children of all skill levels particpate in quality inclusive programs.”

Form 990, Page 2, Part III, Line 4A

“The step ahead program follows the high scope approach where children are active and develop best from pursuing their own interests while being supported and challenged by adults. The content of the child's development is guided by 58 key develpmental indicators in language and literacy, mathematics and science, social-emotional development, physical development, and the arts. The heart of the hight scope approach is the plan-do-review sequence in which children make choices, carry out their ideas, and reflect on what they did. These activities promote initiative and independence. In addition, child engages in group activities, socialize during meals, develop self-care skills, and exercise large muscles during outdoor time. High scope serves children from diverse backgrounds and with special needs.”

Form 990, Part XI, Line 9

“Fundraising expenses netted against revenue 1,459”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Fundraising expenses netted against revenue 1,459”

Raw XML Appendix379 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0FIRST STEPS PROGRAM SUBSIDIZED BY THE MISSOURI DEPARTMENT OF HEALTH AND SENIOR SERVICES SECTION FOR CHILD CARE REGULATION. THE PROGRAM IS DESIGNED TO ENCOURAGE CHILD DEVELOPMENT AND HEIGHTEN THEIR LEARNING THROUGH MEANINGFUL FAMILY, COMMUNITY, AND CLASSROOM EXPERIENCES. THIS PROGRAM CONSISTS OF CHILDREN FROM BIRTH TO THREE YEARS OF AGE.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02020 141 2021 360 2022 2,680 2023 1,573 2024 3,170
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0360
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0141
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt091906
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0840854
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IRS990ScheduleD/RevenueNotReportedAmt01459
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES NETTED AGAINST REVENUE 1,459
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHILDREN'S LEARNING CENTER IS DEDICATED TO PROVIDING HIGH-QUALITY INCLUSIVE PROGRAMS, EXPERIENCES, AND APPROPRIATE SUPPORT TO CHILDREN BIRTH TO TWELVE YEARS WITH AND WITHOUT SPECIAL NEEDS OR DEVELOPMENTAL DELAYS IN THE LAKE OF THE OZARKS AREA. CHILDREN OF ALL SKILL LEVELS PARTICPATE IN QUALITY INCLUSIVE PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE STEP AHEAD PROGRAM FOLLOWS THE HIGH SCOPE APPROACH WHERE CHILDREN ARE ACTIVE AND DEVELOP BEST FROM PURSUING THEIR OWN INTERESTS WHILE BEING SUPPORTED AND CHALLENGED BY ADULTS. THE CONTENT OF THE CHILD'S DEVELOPMENT IS GUIDED BY 58 KEY DEVELPMENTAL INDICATORS IN LANGUAGE AND LITERACY, MATHEMATICS AND SCIENCE, SOCIAL-EMOTIONAL DEVELOPMENT, PHYSICAL DEVELOPMENT, AND THE ARTS. THE HEART OF THE HIGHT SCOPE APPROACH IS THE PLAN-DO-REVIEW SEQUENCE IN WHICH CHILDREN MAKE CHOICES, CARRY OUT THEIR IDEAS, AND REFLECT ON WHAT THEY DID. THESE ACTIVITIES PROMOTE INITIATIVE AND INDEPENDENCE. IN ADDITION, CHILD ENGAGES IN GROUP ACTIVITIES, SOCIALIZE DURING MEALS, DEVELOP SELF-CARE SKILLS, AND EXERCISE LARGE MUSCLES DURING OUTDOOR TIME. HIGH SCOPE SERVES CHILDREN FROM DIVERSE BACKGROUNDS AND WITH SPECIAL NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS RECEIVE A COPY OF THE 990 BEFORE IT IS FILED. THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD MEMBERS ARE REQUIRED TO SUBMIT A LETTER UPON ELECTION DESCRIBING ANY CONFLICTS OF INTEREST. THEY ARE REQUIRED TO DO THIS ANNUALLY IF THERE HAVE BEEN ANY CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MONTHLY BOARD MEETINGS. BOARD VOTES - JOB DESCRIPTION SIGNED BY ALL PARTI ES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUNDRAISING EXPENSES NETTED AGAINST REVENUE 1,459
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalProgramServiceRevenueAmt0262309
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/CityNm0CAMDENTON
IRS990/USAddress/StateAbbreviationCd0MO
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IRS990/WebsiteAddressTxt0CLCFORKIDS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY BAYES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum05733460660
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN'S LEARNING CENTER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CAMDEN COUNTY INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0421547554
ReturnHeader/Filer/PhoneNum05733460660
ReturnHeader/Filer/USAddress/AddressLine1Txt088 THIRD STREET
ReturnHeader/Filer/USAddress/CityNm0CAMDENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431121359
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EVERS & COMPANY CPA'S LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0520 DIX RD STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JEFFERSON CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0651091486
ReturnHeader/PreparerPersonGrp/PhoneNum05736350227
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WENDY M RENNER CPA
ReturnHeader/ReturnTs02025-11-17T16:04:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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