Civic Intelligence

Nora Stewart Early Learning Center

990 • Fiscal year 2016 • EIN 43-0662460

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

505 E Ash StreetColumbia, MO 65201

(573) 449-5981

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

23rd percentile

-11%

Higher net margin than 23% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

31st percentile

-7.9%

Faster asset growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

40th percentile

-5.2%

Faster revenue growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$448,412

Down $38,458 (-7.9%) from 2015

Net Assets

Down

$442,912

Down $30,928 (-6.5%) from 2015

Liabilities

Down

$5,500

Down $7,530 (-58%) from 2015

Revenue

Down

$383,664

Down $20,848 (-5.2%) from 2015

Expenses

Up

$425,898

Up $21,386 (+5.3%) from 2015

Net Income

Down

-$42,234

Down $42,234 from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$448,412
Liabilities$5,500
Net Assets$442,912

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$383,664
Expenses$425,898
Net Income-$42,234
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$383,664
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$261,046$240,166▼ $20,880
Pledges and Grants Receivable$120,120$120,120→ $0
Savings and Temporary Cash Investments$10,276$40,350▲ $30,074
Cash and Non-Interest-Bearing Accounts$62,854$36,333▼ $26,521
Accounts Receivable$32,574$10,967▼ $21,607
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$486,870$448,412▼ $38,458
Other Assets Total-$476-
Liabilities
Accounts Payable and Accrued Expenses$13,030$5,500▼ $7,530
Total Liabilities$13,030$5,500▼ $7,530
Net Assets / Fund Balance
Unrestricted Net Assets$353,720$322,792▼ $30,928
Temporarily Rstr Net Assets$120,120$120,120→ $0
Total Net Assets Fund Balance$473,840$442,912▼ $30,928
Total Liabilities and Net Assets / Fund Balance$486,870$448,412▼ $38,458

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$152,841$108,256$261,097
Equipment$36,099$75,007$111,106
Leasehold Improvements$40,610$66,492$107,102
Other Land Buildings$1,616$18,806$20,422
Land$9,000-$9,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sandra LoganPresident
NaTashua DavisVice President
Cheryl HowardExecutive Director
Mable GrimesEmeritus
Katherine HarrisMember
Max LewisMember
Carla LondonSecretary
Sherry Julian WaddillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$243,852
Program Service Revenue
$139,486
Investment Income
$75
Other Revenue
$251
All Other Contributions
$3,146
Change in Net Assets
$-42,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$297,304
Other Expenses$128,199
Total Fundraising Expense$350
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$222,036--$222,036
Current Officers, Directors, Trustees, and Key Employees$49,324--$49,324
Payroll Taxes$25,944--$25,944
Depreciation Depletion$22,280--$22,280
Occupancy$18,232--$18,232
Office Expenses-$14,029-$14,029
Insurance$9,826--$9,826
Other Expenses$5,888-$350$5,888
Advertising$4,738--$4,738
All Other Expenses$3,793--$3,793
Fees for Services Other-$3,556-$3,556
Fees for Services Accounting-$1,641-$1,641
Benefits to Members$395--$395
Total Functional Expenses$406,322$19,226$350$425,898
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

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.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Nora Stewart Learning Center
EIN
43-0662460
Phone
5734495981
Address
505 E ASH STREET, COLUMBIA, MO 65201

Signing Officer

Name
Sandra Logan
Title
President
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Logan
Formed
1964
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
7
Employees
21
Volunteers
60

Preparer

Firm
Howe & Associates Pc
Address
104 E Broadway, Columbia, MO 65203
Preparer
Gail Barnes
Phone
5738741040
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IRS990/PayrollTaxesGrp/ProgramServicesAmt025944
IRS990/PayrollTaxesGrp/TotalAmt025944
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0120120
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0120120
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Sandra Logan
IRS990/PriorPeriodAdjustmentsAmt011306
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0139486
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0139486
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0338
IRS990/PYContributionsGrantsAmt0226246
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0120769
IRS990/PYOtherRevenueAmt03979
IRS990/PYProgramServiceRevenueAmt0174287
IRS990/PYSalariesCompEmpBnftPaidAmt0283405
IRS990/PYTotalExpensesAmt0404512
IRS990/PYTotalRevenueAmt0404512
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-42234
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010276
IRS990/SavingsAndTempCashInvstGrp/EOYAmt040350
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/BookValueAmt0152841
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0108256
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0261097
IRS990ScheduleD/EquipmentGrp/BookValueAmt036099
IRS990ScheduleD/EquipmentGrp/DepreciationAmt075007
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0111106
IRS990ScheduleD/LandGrp/BookValueAmt09000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt040610
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt066492
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0107102
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01616
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018806
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020422
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0240166
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 ASSISTANCE).
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FINANCIAL
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0120120
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0120120
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0486870
IRS990/TotalAssetsEOYAmt0448412
IRS990/TotalAssetsGrp/BOYAmt0486870
IRS990/TotalAssetsGrp/EOYAmt0448412
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0243852
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0350
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019226
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0406322
IRS990/TotalFunctionalExpensesGrp/TotalAmt0425898
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013030
IRS990/TotalLiabilitiesEOYAmt05500
IRS990/TotalLiabilitiesGrp/BOYAmt013030
IRS990/TotalLiabilitiesGrp/EOYAmt05500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0473840
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0442912
IRS990/TotalProgramServiceExpensesAmt0406322
IRS990/TotalProgramServiceRevenueAmt0139486
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0139812
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0383664
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0486870
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0448412
IRS990/TransactionWithControlEntInd0false

Document Assets

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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
2016Detailed filing. Detailed filing data is available for this year.$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