Civic Intelligence

Rosemarys Daycare & Learning Center

EIN 42-1661526 • 501(c)3 • Belzoni, MS

Profile

The organization's purpose is to promote education and to provide a safe, well supervised, clean, and caring environment that will ensure optimum growth. Our aim is to provide a developmentally appropriate program through cirriculum, adult-child interactions, staff-parent relationships and developmental evaluation. The organization is devoted to addressin the need for high quality, affordable childcare for low-income families, the awareness of child developmental stages through parent and teacher communication, and the task of improving the professional image and standing of childcare professionals.

100 Cessna StreetBelzoni, MS 39038

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

1.29x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

1.60x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

22nd percentile

-23%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

33rd percentile

-17%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

70th percentile

16%

Faster revenue growth than 70% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$256,758

Down $51,100 (-17%) from 2023

Liabilities

Down

$329,940

Down $3,449 (-1.0%) from 2023

Net Assets

Down

-$73,182

Down $47,651 (-187%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin22nd percentile

Revenue

Up

$206,491

Up $29,174 (+16%) from 2023

Expenses

Down

$254,142

Down $30,904 (-11%) from 2023

Net Income

Up

-$47,651

Up $60,078 (+56%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$600K$400K$200K$0-$200KAssets 2011: $173,682Liabilities 2011: $161,1062011Assets 2012: $308,286Liabilities 2012: $180,544Net Assets 2012: $127,7422012Assets 2013: $304,440Liabilities 2013: $181,227Net Assets 2013: $123,2132013Assets 2014: $290,521Liabilities 2014: $179,341Net Assets 2014: $111,1802014Assets 2015: $278,862Liabilities 2015: $176,409Net Assets 2015: $102,4532015Assets 2016: $285,021Liabilities 2016: $176,990Net Assets 2016: $108,0312016Assets 2017: $262,753Liabilities 2017: $173,837Net Assets 2017: $88,9162017Assets 2018: $260,871Liabilities 2018: $171,067Net Assets 2018: $89,8042018Assets 2019: $246,219Liabilities 2019: $167,122Net Assets 2019: $79,0972019Assets 2020: $336,227Liabilities 2020: $242,794Net Assets 2020: $93,4332020Assets 2021: $312,205Liabilities 2021: $240,866Net Assets 2021: $71,3392021Assets 2022: $413,834Liabilities 2022: $331,636Net Assets 2022: $82,1982022Assets 2023: $307,858Liabilities 2023: $333,389Net Assets 2023: -$25,5312023Assets 2024: $256,758Liabilities 2024: $329,940Net Assets 2024: -$73,1822024

Highlighted filing

2024

Assets$256,758
Liabilities$329,940
Net Assets-$73,182
Open 2024 Filing

Operations Trend

Revenue Growth70th percentile

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

$400K$200K$0-$200KRevenue 2011: $142,759Expenses 2011: $142,114Net Income 2011: $6452011Revenue 2012: $265,206Expenses 2012: $150,040Net Income 2012: $115,1662012Revenue 2013: $180,930Expenses 2013: $185,459Net Income 2013: -$4,5292013Revenue 2014: $168,565Expenses 2014: $180,598Net Income 2014: -$12,0332014Revenue 2015: $175,887Expenses 2015: $184,614Net Income 2015: -$8,7272015Revenue 2016: $186,674Expenses 2016: $181,096Net Income 2016: $5,5782016Revenue 2017: $154,608Expenses 2017: $173,723Net Income 2017: -$19,1152017Revenue 2018: $147,147Expenses 2018: $146,259Net Income 2018: $8882018Revenue 2019: $149,646Expenses 2019: $160,353Net Income 2019: -$10,7072019Revenue 2020: $204,120Expenses 2020: $189,784Net Income 2020: $14,3362020Revenue 2021: $244,163Expenses 2021: $266,257Net Income 2021: -$22,0942021Revenue 2022: $386,901Expenses 2022: $376,042Net Income 2022: $10,8592022Revenue 2023: $177,317Expenses 2023: $285,046Net Income 2023: -$107,7292023Revenue 2024: $206,491Expenses 2024: $254,142Net Income 2024: -$47,6512024

Highlighted filing

2024

Revenue$206,491
Expenses$254,142
Net Income-$47,651
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
$256,758
Liabilities
$329,940
Net assets
-$73,182
Revenue
$206,491
Expenses
$254,142
Net income
-$47,651
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$3.30$0.73$2.06$2.54$0.48
2023Summary only. Only limited summary data is available for this year.$3.08$3.33$0.26$1.77$2.85$1.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$3.32$0.82$3.87$3.76$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$2.41$0.71$2.44$2.66$0.22
2020Summary only. Only limited summary data is available for this year.$3.36$2.43$0.93$2.04$1.90$0.14
2019Summary only. Only limited summary data is available for this year.$2.46$1.67$0.79$1.50$1.60$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$1.71$0.90$1.47$1.46$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$1.74$0.89$1.55$1.74$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$1.77$1.08$1.87$1.81$0.06
2015Summary only. Only limited summary data is available for this year.$2.79$1.76$1.02$1.76$1.85$0.09
2014Summary only. Only limited summary data is available for this year.$2.91$1.79$1.11$1.69$1.81$0.12
2013Summary only. Only limited summary data is available for this year.$3.04$1.81$1.23$1.81$1.85$0.05
2012Summary only. Only limited summary data is available for this year.$3.08$1.81$1.28$2.65$1.50$1.15
2011Summary only. Only limited summary data is available for this year.$1.74$1.61$1.43$1.42$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 18, 2025
Return Version
2024v5.0
Gross Receipts
$206,491
Mission and Program Overview

Mission

The organization's purpose is to promote education and to provide a safe, well supervised, clean, and caring environment that will ensure optimum growth. Our aim is to provide a developmentally appropriate program through cirriculum, adult-child interactions, staff-parent relationships and developmental evaluation. The organization is devoted to addressin the need for high quality, affordable childcare for low-income families, the awareness of child developmental stages through parent and teacher communication, and the task of improving the professional image and standing of childcare professionals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$255,868$231,945▼ $23,923
Cash and Non-Interest-Bearing Accounts$51,990$24,813▼ $27,177
Total Assets$307,858$256,758▼ $51,100
Liabilities
Other Liabilities$330,983$327,615▼ $3,368
Accounts Payable and Accrued Expenses$2,406$2,325▼ $81
Total Liabilities$333,389$329,940▼ $3,449
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-25,531$-73,182▼ $47,651
Total Net Assets Fund Balance$-25,531$-73,182▼ $47,651
Total Liabilities and Net Assets / Fund Balance$307,858$256,758▼ $51,100

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$206,945$187,281$394,226
Land$25,000-$25,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Dr Doris Barnes-warePresident
Wililla RichardsonV. President
Sheila Spivey BillingslyDirector
Cheryl WilliamsSecretary
Dianne JimmersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$206,491
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-47,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$153,289
Other Expenses$100,853
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,000$36,000-$72,000
Other Salaries and Wages$70,253--$70,253
Depreciation Depletion$23,923--$23,923
Payroll Taxes$8,243$2,793-$11,036
Occupancy$6,527$548-$7,075
Insurance$5,959--$5,959
Interest$5,749--$5,749
All Other Expenses$2,716$710-$3,426
Other Expenses$1,302$687-$1,302
Fees for Services Accounting-$1,050-$1,050
Fees for Services Other$600--$600
Advertising-$300-$300
Total Functional Expenses$212,054$42,088$0$254,142
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable - Sba$176,148
Note Payable - Usda$151,467
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 9

“Wililla richardson 125 jackson ave silver city, ms 39166 dr. Doris barnes-ware 65 barnes lane silver city, ms 39166 cheryl williams 801 mound street belzoni, ms 39166 dianne jimmerson 136 wilson circle belzoni, ms 39038 sheila spivey billingsly 94 cessna street belzoni, ms 39038”

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

“No review was or will be conducted”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Rosemarys Daycare & Learning Center
EIN
42-1661526
Phone
6622473483
Address
100 CESSNA STREET, BELZONI, MS 39038

Signing Officer

Name
Rosemary Williams
Title
Exec. Direct
Phone
6622473483
Signed
2025-08-18

Organization Details

Principal Officer
Dr Doris Barnes-ware
Voting Board Members
5
Independent Board Members
5
Employees
6

Preparer

Firm
Bfmw Group Pllc Cpas
Address
115 W MARKET ST, GREENWOOD, MS 38930-4431
Preparer
Robert E Hollis Jr
Phone
6624533235
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization's purpose is to promote education and to provide a safe, well supervised, clean, and caring environment that will ensure optimum growth. Our aim is to provide a developmentally appropriate program through cirriculum, adult-child interactions, staff-parent relationships and developmental evaluation. The organization is devoted to addressin the need for high quality, affordable childcare for low-income families, the awareness of child developmental stages through parent and teacher communication, and the task of improving the professional image and standing of childcare professionals.”

Raw XML Appendix330 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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IRS990/DescribedInSection501c3Ind0true
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IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0212054
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IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01050
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0600
IRS990/FeesForServicesOtherGrp/TotalAmt0600
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3V. PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0176148
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1151467
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE - SBA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE - USDA
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IRS990ScheduleD/TotalLiabilityAmt0327615
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PURPOSE IS TO PROMOTE EDUCATION AND TO PROVIDE A SAFE, WELL SUPERVISED, CLEAN, AND CARING ENVIRONMENT THAT WILL ENSURE OPTIMUM GROWTH. OUR AIM IS TO PROVIDE A DEVELOPMENTALLY APPROPRIATE PROGRAM THROUGH CIRRICULUM, ADULT-CHILD INTERACTIONS, STAFF-PARENT RELATIONSHIPS AND DEVELOPMENTAL EVALUATION. THE ORGANIZATION IS DEVOTED TO ADDRESSIN THE NEED FOR HIGH QUALITY, AFFORDABLE CHILDCARE FOR LOW-INCOME FAMILIES, THE AWARENESS OF CHILD DEVELOPMENTAL STAGES THROUGH PARENT AND TEACHER COMMUNICATION, AND THE TASK OF IMPROVING THE PROFESSIONAL IMAGE AND STANDING OF CHILDCARE PROFESSIONALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WILILLA RICHARDSON 125 JACKSON AVE SILVER CITY, MS 39166 DR. DORIS BARNES-WARE 65 BARNES LANE SILVER CITY, MS 39166 CHERYL WILLIAMS 801 MOUND STREET BELZONI, MS 39166 DIANNE JIMMERSON 136 WILSON CIRCLE BELZONI, MS 39038 SHEILA SPIVEY BILLINGSLY 94 CESSNA STREET BELZONI, MS 39038
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt065 BARNES LANE
IRS990/USAddress/CityNm0SILVER CITY
IRS990/USAddress/StateAbbreviationCd0MS
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSEMARY WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIRECT
ReturnHeader/BusinessOfficerGrp/PhoneNum06622473483
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROSEMARYS DAYCARE & LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0ROSE
ReturnHeader/Filer/EIN0421661526
ReturnHeader/Filer/PhoneNum06622473483
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 CESSNA STREET
ReturnHeader/Filer/USAddress/CityNm0BELZONI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640895893
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BFMW GROUP PLLC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 W MARKET ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0389304431
ReturnHeader/PreparerPersonGrp/PhoneNum06624533235
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT E HOLLIS JR
ReturnHeader/ReturnTs02025-09-15T11:16:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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