Civic Intelligence

Stepping Stones Early Learning Center Inc.

990 • Fiscal year 2023 • EIN 71-0929147

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 25, 2024

Organization ProfileWWW.KNOXVILLESTEPPINGSTONES.COM
300 Panther DriveKnoxville, IA 50138

(641) 828-7837

Siviq Scores

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

Liabilities / Assets

71st percentile

0.24x

Higher debt load relative to assets than 71% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

50th percentile

$60,988

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

12th percentile

-11%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

51st percentile

7.7%

Faster revenue growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$1,547,161

Down $194,409 (-11%) from 2022

Net Assets

Up

$1,168,877

Up $300,682 (+35%) from 2022

Liabilities

Down

$378,284

Down $495,091 (-57%) from 2022

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin73rd percentile

Revenue

Up

$1,634,652

Up $116,864 (+7.7%) from 2022

Expenses

Down

$1,333,970

Down $85,372 (-6.0%) from 2022

Net Income

Up

$300,682

Up $202,236 (+205%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,117,203Liabilities 2011: $1,024,398Net Assets 2011: $1,092,8052011Assets 2012: $2,045,892Liabilities 2012: $1,041,884Net Assets 2012: $1,004,0082012Assets 2013: $1,943,911Liabilities 2013: $1,030,334Net Assets 2013: $913,5772013Assets 2014: $1,902,396Liabilities 2014: $1,004,605Net Assets 2014: $897,7912014Assets 2015: $1,846,625Liabilities 2015: $1,002,940Net Assets 2015: $843,6852015Assets 2016: $1,814,340Liabilities 2016: $997,843Net Assets 2016: $816,4972016Assets 2017: $1,800,570Liabilities 2017: $991,233Net Assets 2017: $809,3372017Assets 2018: $1,766,478Liabilities 2018: $981,274Net Assets 2018: $785,2042018Assets 2019: $1,722,591Liabilities 2019: $973,974Net Assets 2019: $748,6172019Assets 2020: $1,781,917Liabilities 2020: $966,018Net Assets 2020: $815,8992020Assets 2021: $1,693,671Liabilities 2021: $954,140Net Assets 2021: $739,5312021Assets 2022: $1,741,570Liabilities 2022: $873,375Net Assets 2022: $868,1952022Assets 2023: $1,547,161Liabilities 2023: $378,284Net Assets 2023: $1,168,8772023Assets 2024: $1,474,112Liabilities 2024: $236,555Net Assets 2024: $1,237,5572024

Highlighted filing

2023

Assets$1,547,161
Liabilities$378,284
Net Assets$1,168,877
Open 2023 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $913,451Expenses 2011: $1,023,656Net Income 2011: -$110,2052011Revenue 2012: $949,381Expenses 2012: $1,038,178Net Income 2012: -$88,7972012Revenue 2013: $931,868Expenses 2013: $1,022,299Net Income 2013: -$90,4312013Revenue 2014: $996,726Expenses 2014: $1,012,519Net Income 2014: -$15,7932014Revenue 2015: $899,533Expenses 2015: $953,639Net Income 2015: -$54,1062015Revenue 2016: $918,283Expenses 2016: $941,832Net Income 2016: -$23,5492016Revenue 2017: $1,032,799Expenses 2017: $1,039,959Net Income 2017: -$7,1602017Revenue 2018: $1,118,584Expenses 2018: $1,142,717Net Income 2018: -$24,1332018Revenue 2019: $1,198,801Expenses 2019: $1,235,388Net Income 2019: -$36,5872019Revenue 2020: $1,287,771Expenses 2020: $1,220,489Net Income 2020: $67,2822020Revenue 2021: $1,357,419Expenses 2021: $1,433,787Net Income 2021: -$76,3682021Revenue 2022: $1,517,788Expenses 2022: $1,419,342Net Income 2022: $98,4462022Revenue 2023: $1,634,652Expenses 2023: $1,333,970Net Income 2023: $300,6822023Revenue 2024: $1,412,683Expenses 2024: $1,344,003Net Income 2024: $68,6802024

Highlighted filing

2023

Revenue$1,634,652
Expenses$1,333,970
Net Income$300,682
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 25, 2024
Return Version
2023v5.0
Gross Receipts
$1,635,416
Mission and Program Overview

Mission

To provide child care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,379,329$1,346,834▼ $32,495
Savings and Temporary Cash Investments$330,406$174,279▼ $156,127
Accounts Receivable$26,452$25,356▼ $1,096
Cash and Non-Interest-Bearing Accounts$5,383$692▼ $4,691
Total Assets$1,741,570$1,547,161▼ $194,409
Liabilities
Other Liabilities$830,000$328,625▼ $501,375
Accounts Payable and Accrued Expenses$43,375$49,659▲ $6,284
Total Liabilities$873,375$378,284▼ $495,091
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$868,195$1,168,877▲ $300,682
Total Net Assets Fund Balance$868,195$1,168,877▲ $300,682
Total Liabilities and Net Assets / Fund Balance$1,741,570$1,547,161▼ $194,409

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,303,679$988,068$2,291,747
Equipment$14,097$207,597$221,694
Other Land Buildings$29,058$78,909$107,967
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Keri GarrisonExec DirectoFT$60,988$60,988

Board Members and Trustees

NameTitle
Erika PleggenkuhlePresident
Amy TaylorBoard Member
Cassie DewittBoard Member
Heather UsseryBoard Member
Katelyn FreesmanBoard Member
Nicole JensenBoard Member
Cassandra PearsonSecretary/vi
Stephanie LawTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$436,833
Program Service Revenue
$1,171,887
Investment Income
$2,661
Other Revenue
$23,271
All Other Contributions
$355,798
Change in Net Assets
$300,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$930,217
Other Expenses$403,753
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$748,366$44,598-$792,964
All Other Expenses$85,486--$85,486
Depreciation Depletion$73,457--$73,457
Payroll Taxes$58,498$8,222-$66,720
Current Officers, Directors, Trustees, and Key Employees-$60,988-$60,988
Other Expenses$26,482--$26,482
Interest$18,949--$18,949
Fees for Services Accounting-$16,063-$16,063
Other Employee Benefits$5,756--$5,756
Pension Plan Contributions$2,569$1,220-$3,789
Advertising$1,719--$1,719
Travel$453--$453
Total Functional Expenses$1,202,879$131,091$0$1,333,970
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,391
Fundraising Direct Expenses$764
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
Loan-mcb$328,625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

“The 990 is distributed by the director annually for board members to review and/or comment.”

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

“Board members update conflict of interest policies annually. If any conflicts arise during a discussion of an issue, that board member leaves the room for the discussion. Any board member with a conflict shall also abstain from voting.”

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

“Board performs an annual review of the executive director and determines wage as well any increase in wage.”

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

“Executive director performs annual reviews of all employees. The board then determines wage rates and wage increases.”

Form 990, Page 6, Part VI, Line 19

“Documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Stepping Stones Early Learning
EIN
71-0929147
Phone
6418287837
Address
300 PANTHER DRIVE, KNOXVILLE, IA 50138

Signing Officer

Name
Keri Garrison
Title
Exec Director
Phone
6418287837
Signed
2024-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keri Garrison
Formed
2003
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
66

Preparer

Firm
Croghan Russell CPA Pc
Address
109 E MAIN ST, KNOXVILLE, IA 50138-2525
Preparer
Donald W Croghan CPA
Phone
6418425821
Supplemental Narrative

Additional Explanations

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

“To provide child care and preschool services to the public”

Form 990, Part XI, Line 9

“Adjustment to interest in usda loan payoff 0”

Raw XML AppendixShowing 400 of 407 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0207597
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0107967
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt01346834
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE CHILD CARE AND PRESCHOOL SERVICES TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS DISTRIBUTED BY THE DIRECTOR ANNUALLY FOR BOARD MEMBERS TO REVIEW AND/OR COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS UPDATE CONFLICT OF INTEREST POLICIES ANNUALLY. IF ANY CONFLICTS ARISE DURING A DISCUSSION OF AN ISSUE, THAT BOARD MEMBER LEAVES THE ROOM FOR THE DISCUSSION. ANY BOARD MEMBER WITH A CONFLICT SHALL ALSO ABSTAIN FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD PERFORMS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR AND DETERMINES WAGE AS WELL ANY INCREASE IN WAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE DIRECTOR PERFORMS ANNUAL REVIEWS OF ALL EMPLOYEES. THE BOARD THEN DETERMINES WAGE RATES AND WAGE INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADJUSTMENT TO INTEREST IN USDA LOAN PAYOFF 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0KNOXVILLE
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050138
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.KNOXVILLESTEPPINGSTONES.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KERI GARRISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06418287837
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STEPPING STONES EARLY LEARNING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0STEP
ReturnHeader/Filer/EIN0710929147
ReturnHeader/Filer/PhoneNum06418287837
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ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421456778
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CROGHAN RUSSELL CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0109 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KNOXVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0501382525
ReturnHeader/PreparerPersonGrp/PhoneNum06418425821
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD W CROGHAN CPA

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,547,161
Liabilities
$378,284
Net assets
$1,168,877
Revenue
$1,634,652
Expenses
$1,333,970
Net income
$300,682
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.47$0.24$1.24$1.41$1.34$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.55$0.38$1.17$1.63$1.33$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.74$0.87$0.87$1.52$1.42$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.95$0.74$1.36$1.43$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.97$0.82$1.29$1.22$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.72$0.97$0.75$1.20$1.24$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.77$0.98$0.79$1.12$1.14$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.80$0.99$0.81$1.03$1.04$0.01
2016Summary only. Only limited summary data is available for this year.$1.81$1.00$0.82$0.92$0.94$0.02
2015Summary only. Only limited summary data is available for this year.$1.85$1.00$0.84$0.90$0.95$0.05
2014Summary only. Only limited summary data is available for this year.$1.90$1.00$0.90$1.00$1.01$0.02
2013Summary only. Only limited summary data is available for this year.$1.94$1.03$0.91$0.93$1.02$0.09
2012Summary only. Only limited summary data is available for this year.$2.05$1.04$1.00$0.95$1.04$0.09
2011Summary only. Only limited summary data is available for this year.$2.12$1.02$1.09$0.91$1.02$0.11