Civic Intelligence

Nora Stewart Early Learning Center

990 • Fiscal year 2019 • EIN 43-0662460

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

Organization ProfileWWW.NORASTEWART.COM
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

87th percentile

0.34x

Higher debt load relative to assets than 87% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

0.28x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

12th percentile

-30%

Higher net margin than 12% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$48,810

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

24th percentile

-16%

Faster asset growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$218,964

Down $40,783 (-16%) from 2018

Net Assets

Down

$143,718

Down $82,152 (-36%) from 2018

Liabilities

Up

$75,246

Up $41,369 (+122%) from 2018

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin12th percentile

Revenue

Down

$272,325

Down $48,923 (-15%) from 2018

Expenses

Down

$354,477

Down $49,500 (-12%) from 2018

Net Income

Up

-$82,152

Up $577 (+0.7%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

2019

Assets$218,964
Liabilities$75,246
Net Assets$143,718
Open 2019 Filing

Operations Trend

Revenue Growth28th percentile

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

2019

Revenue$272,325
Expenses$354,477
Net Income-$82,152
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$272,325
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$201,399$181,133▼ $20,266
Cash and Non-Interest-Bearing Accounts$6,463$19,494▲ $13,031
Accounts Receivable$18,481$13,337▼ $5,144
Pledges and Grants Receivable$30,000$5,000▼ $25,000
Prepaid Expenses and Deferred Charges$3,404$0▼ $3,404
Savings and Temporary Cash Investments-$0-
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-
Total Assets$259,747$218,964▼ $40,783
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$48,414-
Accounts Payable and Accrued Expenses$31,271$25,224▼ $6,047
Other Liabilities$2,606$1,608▼ $998
Total Liabilities$33,877$75,246▲ $41,369
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$195,870$138,718▼ $57,152
Net Assets With Donor Restrictions$30,000$5,000▼ $25,000
Total Net Assets Fund Balance$225,870$143,718▼ $82,152
Total Liabilities and Net Assets / Fund Balance$259,747$218,964▼ $40,783

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$137,154$122,543$259,697
Equipment$10,198$106,206$116,404
Leasehold Improvements$24,781$82,321$107,102
Other Land Buildings-$18,764$18,764
Land$9,000-$9,000
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl HowardExecutive DirectorFT$48,810$48,810

Board Members and Trustees

NameTitle
Carla LondonPresident
Katherine HarrisPresident
Judy HubbardMember
Sandra LoganMember
Revenue and Support

Revenue Composition

Contributions and Grants
$108,319
Program Service Revenue
$157,241
Investment Income
$0
Other Revenue
$6,765
All Other Contributions
$31,872
Change in Net Assets
$-82,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$250,437
Other Expenses$104,040
Total Fundraising Expense$2,357
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,993$73,996-$184,989
Current Officers, Directors, Trustees, and Key Employees$29,286$19,524-$48,810
Occupancy$22,136$7,904-$30,040
Depreciation Depletion$20,266--$20,266
Payroll Taxes$9,983$6,655-$16,638
Insurance$8,085$5,390-$13,475
Office Expenses-$6,399-$6,399
Fees for Services Accounting-$4,416-$4,416
Interest-$1,797-$1,797
Advertising-$1,207-$1,207
Other Expenses$604$2,528$2,357$604
All Other Expenses$240$314-$554
Total Functional Expenses$221,990$130,130$2,357$354,477
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Parent Deposits$1,608
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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
Cheryl Howard
Title
Executive Director
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Harris
Formed
1964
Legal Domicile
Mo
Voting Board Members
4
Independent Board Members
4
Employees
23
Volunteers
24

Preparer

Firm
Howe & Associates Pc
Address
104 E Broadway, Columbia, MO 65203
Preparer
Justin Howe
Phone
5738741040
Raw XML AppendixShowing 400 of 416 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt031271
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt025224
IRS990/AccountsReceivableGrp/BOYAmt018481
IRS990/AccountsReceivableGrp/EOYAmt013337
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE 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.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01207
IRS990/AdvertisingGrp/TotalAmt01207
IRS990/AllOtherContributionsAmt031872
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0314
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0240
IRS990/AllOtherExpensesGrp/TotalAmt0554
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CHERYL HOWARD
IRS990/BooksInCareOfDetail/PhoneNum05734495981
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0505 E ASH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd065201
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt06463
IRS990/CashNonInterestBearingGrp/EOYAmt019494
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt019524
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt029286
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt048810
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0108319
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0104040
IRS990/CYOtherRevenueAmt06765
IRS990/CYProgramServiceRevenueAmt0157241
IRS990/CYRevenuesLessExpensesAmt0-82152
IRS990/CYSalariesCompEmpBnftPaidAmt0250437
IRS990/CYTotalExpensesAmt0354477
IRS990/CYTotalFundraisingExpenseAmt02357
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0272325
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt020266
IRS990/DepreciationDepletionGrp/TotalAmt020266
IRS990/Desc0CHILD CARE SERVICES PROVIDED TO COMMUNITY CHILDREN.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt030000
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt05000
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt023
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0221990
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04416
IRS990/FeesForServicesAccountingGrp/TotalAmt04416
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Cheryl Howard
IRS990/Form990PartVIISectionAGrp/PersonNm1Carla London
IRS990/Form990PartVIISectionAGrp/PersonNm2Judy Hubbard
IRS990/Form990PartVIISectionAGrp/PersonNm3Katherine Harris
IRS990/Form990PartVIISectionAGrp/PersonNm4Sandra Logan
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt048810
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01964
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt076447
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0272325
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt05390
IRS990/InsuranceGrp/ProgramServicesAmt08085
IRS990/InsuranceGrp/TotalAmt013475
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt01797
IRS990/InterestGrp/TotalAmt01797
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0329834
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0201399
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0181133
IRS990/LandBldgEquipCostOrOtherBssAmt0510967
IRS990/LegalDomicileStateCd0MO
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt048414
IRS990/NetAssetsOrFundBalancesBOYAmt0225870
IRS990/NetAssetsOrFundBalancesEOYAmt0143718
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0195870
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0138718
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt07904
IRS990/OccupancyGrp/ProgramServicesAmt022136
IRS990/OccupancyGrp/TotalAmt030040
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06399
IRS990/OfficeExpensesGrp/TotalAmt06399
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2FUNDRAISING
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt02357
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02528
IRS990/OtherExpensesGrp/ProgramServicesAmt016642
IRS990/OtherExpensesGrp/ProgramServicesAmt13755
IRS990/OtherExpensesGrp/ProgramServicesAmt2604
IRS990/OtherExpensesGrp/TotalAmt016642
IRS990/OtherExpensesGrp/TotalAmt16283
IRS990/OtherExpensesGrp/TotalAmt22357
IRS990/OtherExpensesGrp/TotalAmt3604
IRS990/OtherLiabilitiesGrp/BOYAmt02606
IRS990/OtherLiabilitiesGrp/EOYAmt01608
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06765
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06765
IRS990/OtherRevenueTotalAmt06765
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073996
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0110993
IRS990/OtherSalariesAndWagesGrp/TotalAmt0184989
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06655
IRS990/PayrollTaxesGrp/ProgramServicesAmt09983
IRS990/PayrollTaxesGrp/TotalAmt016638
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt030000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt05000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03404
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Katherine Harris
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0157241
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0157241
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0129231
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0298
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0109860
IRS990/PYOtherRevenueAmt01440
IRS990/PYProgramServiceRevenueAmt0190279
IRS990/PYRevenuesLessExpensesAmt0-82729
IRS990/PYSalariesCompEmpBnftPaidAmt0294117
IRS990/PYTotalExpensesAmt0403977
IRS990/PYTotalRevenueAmt0321248
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-82152
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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/BookValueAmt0137154
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0122543
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0259697
IRS990ScheduleD/EquipmentGrp/BookValueAmt010198
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0106206
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0116404
IRS990ScheduleD/LandGrp/BookValueAmt09000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024781
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt082321
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0107102
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018764
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018764
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01608
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PARENT DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0181133
IRS990ScheduleD/TotalLiabilityAmt01608
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FINANCIAL ASSISTANCE IS RECEIVED FROM THE MISSOURI DEPARTMENT OF HEALTH (FOOD ASSISTANCE) AND THE MISSOURI DEPARTMENT OF SOCIAL SERVICES (TUITION ASSISTANCE).
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0259747
IRS990/TotalAssetsEOYAmt0218964
IRS990/TotalAssetsGrp/BOYAmt0259747
IRS990/TotalAssetsGrp/EOYAmt0218964
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0108319
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02357
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0130130
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221990
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354477
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033877
IRS990/TotalLiabilitiesEOYAmt075246
IRS990/TotalLiabilitiesGrp/BOYAmt033877
IRS990/TotalLiabilitiesGrp/EOYAmt075246
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0225870
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0143718
IRS990/TotalProgramServiceExpensesAmt0221990
IRS990/TotalProgramServiceRevenueAmt0157241
IRS990/TotalReportableCompFromOrgAmt048810
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0164006
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0272325
IRS990/TotalVolunteersCnt024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0259747
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0218964
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0505 E ASH STREET
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd065201
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.NORASTEWART.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Cheryl Howard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORA STEWART LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0NORA
ReturnHeader/Filer/EIN0430662460
ReturnHeader/Filer/PhoneNum05734495981
ReturnHeader/Filer/USAddress/AddressLine1Txt0505 E ASH STREET

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$218,964
Liabilities
$75,246
Net assets
$143,718
Revenue
$272,325
Expenses
$354,477
Net income
-$82,152
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
2019Detailed filing. Detailed filing data is available for this year.$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