Civic Intelligence

Nora Stewart Early Learning Center

EIN 43-0662460 • 501(c)3 • Columbia, MO

Profile

Provide an educational facility for children ages six weeks to ten years while on a sliding scale for children whose families would not otherwise be able to afford care.

505 E Ash StreetColumbia, MO 65201

www.norastewart.com

Siviq Scores

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

Liabilities / Assets

89th percentile

0.55x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

18th percentile

-33%

Higher net margin than 18% 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

21st percentile

-38%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

19th percentile

-43%

Faster revenue growth than 19% of similar nonprofits.

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

Assets

Down

$246,042

Down $152,624 (-38%) from 2023

Liabilities

Down

$135,335

Down $14,891 (-9.9%) from 2023

Net Assets

Down

$110,707

Down $137,733 (-55%) from 2023

Revenue

Down

$383,416

Down $292,466 (-43%) from 2023

Expenses

Down

$510,313

Down $18,059 (-3.4%) from 2023

Net Income

Down

-$126,897

Down $274,407 (-186%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $477,281Liabilities 2010: $7,791Net Assets 2010: $469,4902010Assets 2011: $464,277Liabilities 2011: $6,648Net Assets 2011: $457,6292011Assets 2012: $511,037Liabilities 2012: $25,325Net Assets 2012: $485,7122012Assets 2013: $492,594Liabilities 2013: $5,798Net Assets 2013: $486,7962013Assets 2014: $486,870Liabilities 2014: $13,030Net Assets 2014: $473,8402014Assets 2015: $486,870Liabilities 2015: $13,030Net Assets 2015: $473,8402015Assets 2016: $448,412Liabilities 2016: $5,500Net Assets 2016: $442,9122016Assets 2017: $344,083Liabilities 2017: $27,079Net Assets 2017: $317,0042017Assets 2018: $259,747Liabilities 2018: $33,877Net Assets 2018: $225,8702018Assets 2019: $218,964Liabilities 2019: $75,246Net Assets 2019: $143,7182019Assets 2020: $177,769Liabilities 2020: $173,561Net Assets 2020: $4,2082020Assets 2021: $269,489Liabilities 2021: $227,304Net Assets 2021: $42,1852021Assets 2022: $258,038Liabilities 2022: $157,493Net Assets 2022: $100,5452022Assets 2023: $398,666Liabilities 2023: $150,226Net Assets 2023: $248,4402023Assets 2024: $246,042Liabilities 2024: $135,335Net Assets 2024: $110,7072024

Highlighted filing

2024

Assets$246,042
Liabilities$135,335
Net Assets$110,707

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $323,337Expenses 2010: $287,273Net Income 2010: $36,0642010Revenue 2011: $292,957Expenses 2011: $304,818Net Income 2011: -$11,8612011Expenses 2012: $338,4262012Revenue 2013: $363,832Expenses 2013: $362,748Net Income 2013: $1,0842013Revenue 2014: $367,911Expenses 2014: $380,867Net Income 2014: -$12,9562014Revenue 2015: $404,512Expenses 2015: $404,512Net Income 2015: $02015Revenue 2016: $383,664Expenses 2016: $425,898Net Income 2016: -$42,2342016Revenue 2017: $362,682Expenses 2017: $467,952Net Income 2017: -$105,2702017Revenue 2018: $321,248Expenses 2018: $403,977Net Income 2018: -$82,7292018Revenue 2019: $272,325Expenses 2019: $354,477Net Income 2019: -$82,1522019Revenue 2020: $201,553Expenses 2020: $341,063Net Income 2020: -$139,5102020Revenue 2021: $340,586Expenses 2021: $320,197Net Income 2021: $20,3892021Revenue 2022: $501,235Expenses 2022: $395,015Net Income 2022: $106,2202022Revenue 2023: $675,882Expenses 2023: $528,372Net Income 2023: $147,5102023Revenue 2024: $383,416Expenses 2024: $510,313Net Income 2024: -$126,8972024

Highlighted filing

2024

Revenue$383,416
Expenses$510,313
Net Income-$126,897

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$1.35$1.11$3.83$5.10$1.27
2023Summary only. Only limited summary data is available for this year.$3.99$1.50$2.48$6.76$5.28$1.48
2022Summary only. Only limited summary data is available for this year.$2.58$1.57$1.01$5.01$3.95$1.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$2.27$0.42$3.41$3.20$0.20
2020Summary only. Only limited summary data is available for this year.$1.78$1.74$0.04$2.02$3.41$1.40
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.75$1.44$2.72$3.54$0.82
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.34$2.26$3.21$4.04$0.83
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$0.27$3.17$3.63$4.68$1.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.48$0.06$4.43$3.84$4.26$0.42
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.87$0.13$4.74$4.05$4.05$0.00
2014Detailed filing. Detailed filing data is available for this year.$4.87$0.13$4.74$3.68$3.81$0.13
2013Detailed filing. Detailed filing data is available for this year.$4.93$0.06$4.87$3.64$3.63$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.25$4.86$3.38
2011Summary only. Only limited summary data is available for this year.$4.64$0.07$4.58$2.93$3.05$0.12
2010Summary only. Only limited summary data is available for this year.$4.77$0.08$4.69$3.23$2.87$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$383,416
Mission and Program Overview

Mission

Provide an educational facility for children ages six weeks to ten years while on a sliding scale for children whose families would not otherwise be able to afford care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$141,563$133,487▼ $8,076
Cash and Non-Interest-Bearing Accounts$257,103$112,555▼ $144,548
Total Assets$398,666$246,042▼ $152,624
Liabilities
Mortgage Notes Payable Secured by Investment Property$121,395$110,270▼ $11,125
Accounts Payable and Accrued Expenses$28,831$25,065▼ $3,766
Total Liabilities$150,226$135,335▼ $14,891
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$248,440$110,707▼ $137,733
Total Net Assets Fund Balance$248,440$110,707▼ $137,733
Total Liabilities and Net Assets / Fund Balance$398,666$246,042▼ $152,624

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$113,465$146,232$259,697
Equipment$2,810$117,562$120,372
Leasehold Improvements$8,212$100,320$108,532
Other Land Buildings$0$18,764$18,764
Land$9,000-$9,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Deborah GreenePresident
Aqua WashingtonMember/ Asst. Director
Cheryl HowardMember/ Director
Anna OsbornMember
Cynthia ChasteenMember
Noel HeermanceMember
Roy LoveladyMember
Revenue and Support

Revenue Composition

Contributions and Grants
$282,968
Program Service Revenue
$100,398
Investment Income
$0
Other Revenue
$50
All Other Contributions
$24,014
Change in Net Assets
$-126,897
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$359,511
Other Expenses$150,802
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$328,439$0$0$328,439
Other Expenses$49,594$0$0$49,594
Payroll Taxes$31,072$0$0$31,072
Occupancy$10,086$10,649$0$20,735
Insurance$0$12,596$0$12,596
All Other Expenses$5,389$3,338$0$8,727
Depreciation Depletion$0$7,690$0$7,690
Office Expenses$3,412$2,978$0$6,390
Advertising$0$4,757$0$4,757
Fees for Services Accounting$0$3,800$0$3,800
Interest$0$2,266$0$2,266
Conferences and Meetings$485$0$0$485
Total Functional Expenses$462,239$48,074$0$510,313
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
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
Filing and Contact Details

Filer

Filer Name
Nora Stewart Early Learning Center
EIN
43-0662460
Phone
5734495981
Address
505 E Ash Street, Columbia, MO 65201

Signing Officer

Name
Cheryl Howard
Title
Executive Director
Phone
5734495981
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Howard
Formed
1964
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
5
Employees
22
Volunteers
25

Preparer

Firm
Erin L Palmer CPA LLC
Address
9 West Blvd N, Columbia, MO 65203
Preparer
Erin L Palmer
Phone
5734427897
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The president and executive director will review the tax return prior to filing. The tax return is made available to all board members prior to filing.

Pt VI, Line 12C

Officers and directors are required to disclose conflicts annually. Conflicts are reviewed at least annually.

Pt VI, Line 15A

The board conducts an annual evaluation of the executive director and adjusts the level of compensation accordingly. Consideration is given to experience within the industry, to comparable compensation of peers, to leadership qualities and to accomplishment of goals.

Pt VI, Line 19

UPON REQUEST

Raw XML AppendixShowing 400 of 409 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/PYContributionsGrantsAmt0563072
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0135670
IRS990/PYOtherRevenueAmt01727
IRS990/PYProgramServiceRevenueAmt0111083
IRS990/PYRevenuesLessExpensesAmt0147510
IRS990/PYSalariesCompEmpBnftPaidAmt0392702
IRS990/PYTotalExpensesAmt0528372
IRS990/PYTotalRevenueAmt0675882
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-126897
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0383416
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0113465
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0146232
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0259697
IRS990ScheduleD/EquipmentGrp/BookValueAmt02810
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117562
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120372
IRS990ScheduleD/LandGrp/BookValueAmt09000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08212
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0100320
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0108532
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018764
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018764
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0133487
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0FINANCIAL ASSISTANCE IS RECEIVED FROM THE MISSOURI DEPARTMENT OF HEALTH (FOOD ASSISTANCE) AND THE MISSOURI DEPARTMENT OF SOCIAL SERVICES (TUITION ASSITANCE).
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND EXECUTIVE DIRECTOR WILL REVIEW THE TAX RETURN PRIOR TO FILING. THE TAX RETURN IS MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE CONFLICTS ANNUALLY. CONFLICTS ARE REVIEWED AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD CONDUCTS AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR AND ADJUSTS THE LEVEL OF COMPENSATION ACCORDINGLY. CONSIDERATION IS GIVEN TO EXPERIENCE WITHIN THE INDUSTRY, TO COMPARABLE COMPENSATION OF PEERS, TO LEADERSHIP QUALITIES AND TO ACCOMPLISHMENT OF GOALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0398666
IRS990/TotalAssetsEOYAmt0246042
IRS990/TotalAssetsGrp/BOYAmt0398666
IRS990/TotalAssetsGrp/EOYAmt0246042
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0282968
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048074
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0462239
IRS990/TotalFunctionalExpensesGrp/TotalAmt0510313
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150226
IRS990/TotalLiabilitiesEOYAmt0135335
IRS990/TotalLiabilitiesGrp/BOYAmt0150226
IRS990/TotalLiabilitiesGrp/EOYAmt0135335
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0248440
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0110707
IRS990/TotalProgramServiceExpensesAmt0462239
IRS990/TotalProgramServiceRevenueAmt0100398
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0100448
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0383416
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0398666
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0246042
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0505 E ASh Street
IRS990/USAddress/CityNm0Columbia
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd065201
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Cheryl Howard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05734495981
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Nora Stewart Early Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0NORA
ReturnHeader/Filer/EIN0430662460
ReturnHeader/Filer/PhoneNum05734495981
ReturnHeader/Filer/USAddress/AddressLine1Txt0505 E Ash Street
ReturnHeader/Filer/USAddress/CityNm0Columbia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065201
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822502268
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Erin L Palmer CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09 West Blvd N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO

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