Civic Intelligence

Love Bugs Learning Center Inc

EIN 99-0513082 • 501(c)3 • Leroy, NY

Profile

To provide a low cost day care option to the youth of western new york.

PO Box 114Leroy, NY 14482

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

34th percentile

-6.6%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

86th percentile

$4,060

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 21.4% of source-year revenue.

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

Asset Growth

17th percentile

-53%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$1,117

Down $1,254 (-53%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$1,117

Down $1,254 (-53%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin34th percentile

Revenue

Up

$19,000

Up $1,840 (+11%) from 2023

Expenses

Up

$20,254

Up $5,465 (+37%) from 2023

Net Income

Down

-$1,254

Down $3,625 (-153%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$3.0K$2.0K$1.0K$0Assets 2023: $2,371Net Assets 2023: $2,3712023Assets 2024: $1,117Net Assets 2024: $1,1172024

Highlighted filing

2024

Assets$1,117
Liabilities-
Net Assets$1,117
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$30K$20K$10K$0-$10KRevenue 2023: $17,160Expenses 2023: $14,789Net Income 2023: $2,3712023Revenue 2024: $19,000Expenses 2024: $20,254Net Income 2024: -$1,2542024

Highlighted filing

2024

Revenue$19,000
Expenses$20,254
Net Income-$1,254
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,117
Liabilities
-
Net assets
$1,117
Revenue
$19,000
Expenses
$20,254
Net income
-$1,254
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.12$1.12$19.0$20.3$1.25
2023Detailed filing. Detailed filing data is available for this year.$2.37$2.37$17.2$14.8$2.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$21,500
Mission and Program Overview

Mission

To provide a low cost day care option to the youth of western new york.

Program Services

DescriptionGrantsExpenses
PROVIDE A LOW COST DAY CARE OPTION TO THE YOUTH OF WESTERN NEW YORK.-$18,213
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NANCY WARNERPresident/TrFT$4,060-$4,060
CHOLE WILLIAMSDirector-$0--
ANDI EADIEDirector-$0--
LAURA CASEYDirector-$0--
Filing and Contact Details

Filer

Filer Name
Love Bugs Learning Center Inc
EIN
99-0513082
Phone
5854093373
Address
PO BOX 114, LEROY, NY 14482

Signing Officer

Name
Nancy Warner
Title
President/treasurer
Phone
5854093373
Signed
2025-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Sbfr Partners Cpas Llp
Address
2425 SWEET HOME ROAD, AMHERST, NY 14228
Preparer
Nicholas Harris CPA
Phone
5853439437
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 500 classroom expenses 600 total 1,100”

Raw XML Appendix126 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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IRS990EZ/BooksInCareOfDetail/PersonNm0NANCY WARNER
IRS990EZ/BooksInCareOfDetail/PhoneNum05854093373
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05 VERNON AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BATAVIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014020
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02371
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01117
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02980
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1254
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02371
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IRS990EZ/FundraisingGrossIncomeAmt02900
IRS990EZ/GrossReceiptsAmt021500
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02371
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01117
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02371
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01117
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt04060
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NANCY WARNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHOLE WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANDI EADIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LAURA CASEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01100
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE A LOW COST DAY CARE OPTION TO THE YOUTH OF WESTERN NEW YORK.
IRS990EZ/ProgramServiceRevenueAmt015620
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE A LOW COST DAY CARE OPTION TO THE YOUTH OF WESTERN NEW YORK.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt018213
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt019154
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt02500
IRS990EZ/SpecialEventsNetIncomeLossAmt0400
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt020254
IRS990EZ/TotalProgramServiceExpensesAmt018213
IRS990EZ/TotalRevenueAmt019000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02980
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05080
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt018520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt017280
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt035800
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt040880
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt021500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt019380
IRS990ScheduleA/Total509Grp/TotalAmt040880
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt021500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt019380
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt040880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 500 CLASSROOM EXPENSES 600 TOTAL 1,100
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY WARNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05854093373
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOVE BUGS LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0LOVE
ReturnHeader/Filer/EIN0990513082
ReturnHeader/Filer/PhoneNum05854093373
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 114
ReturnHeader/Filer/USAddress/CityNm0LEROY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014482
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472554597
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 SWEET HOME ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMHERST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014228
ReturnHeader/PreparerPersonGrp/PhoneNum05853439437
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS HARRIS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T15:16:56-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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