Stepping Stone Learning Center Inc

Stepping Stone Learning Center Inc. operates with fluctuating annual surpluses/deficits and no reported officer compensation.

EIN: 205799214 · Poynette, WI · NTEE: B21 · Updated: 2026-03-28

$179KRevenue

$19KAssets

80/100Mission Score (Excellent)

B21

About Stepping Stone Learning Center Inc

Stepping Stone Learning Center Inc (EIN: 205799214) is a nonprofit organization based in Poynette, WI, classified under NTEE code B21. The organization reported total revenue of $179K and total assets of $19K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Stepping Stone Learning Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Stepping Stone Learning Center Inc. appears to be a small, community-focused organization with a consistent financial footprint over the past decade. In its latest filing (202212), the organization reported revenue of $178,888 against expenses of $143,938, indicating a positive operating margin for the period. However, a review of prior years shows a pattern of expenses frequently exceeding revenue, such as in 202112 ($143,466 revenue vs. $156,752 expenses) and 202012 ($118,504 revenue vs. $169,799 expenses). This suggests the organization may rely on accumulated reserves or prior year surpluses to cover operational shortfalls in some periods.

The organization maintains a very modest asset base, consistently around $19,366 in recent years, with no reported liabilities, which is a positive indicator of financial stability in terms of debt. A significant strength is the consistent reporting of 0% officer compensation across all available filings, suggesting that leadership is either volunteer-based or compensated through other means not classified as officer compensation, which can be a sign of efficient resource allocation. The NTEE code B21 indicates a focus on early childhood education, aligning with a 'Learning Center' name.

While the organization's financial health shows some variability in annual operating results, its consistent asset base and lack of liabilities are reassuring. The absence of officer compensation is a strong positive for spending efficiency. Transparency is good given the consistent filing history, but further details on program spending versus administrative costs would provide a clearer picture of overall efficiency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Stepping Stone Learning Center Inc with a Mission Score of 80 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Stepping Stone Learning Center Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is likely volunteer-based or compensated through non-officer roles, which is highly efficient for an organization of its size with latest revenue of $178,888.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Stepping Stone Learning Center Inc's IRS 990 filings:

Frequent periods where expenses exceed revenue, indicating potential reliance on reserves (e.g., 202112, 202012, 201912, 201812).

Strengths

The following positive indicators were identified for Stepping Stone Learning Center Inc:

Consistent reporting of 0% officer compensation, indicating efficient use of funds for leadership.
No reported liabilities across all filings, suggesting a debt-free operation.
Consistent filing history demonstrates transparency and compliance.
Positive operating margin in the latest filing (202212: Revenue $178,888 vs. Expenses $143,938).

Frequently Asked Questions about Stepping Stone Learning Center Inc

Is Stepping Stone Learning Center Inc. financially stable?

While the organization has experienced periods where expenses exceeded revenue (e.g., 202112, 202012), its consistent asset base of approximately $19,366 and zero liabilities suggest a degree of stability, likely relying on reserves to manage operational fluctuations.

How does Stepping Stone Learning Center Inc. manage executive compensation?

The organization consistently reports 0% officer compensation, indicating that its leadership is either entirely volunteer-based or compensated through roles not classified as officers, which is a strong positive for resource allocation.

What is the trend in revenue and expenses for Stepping Stone Learning Center Inc.?

Revenue and expenses have fluctuated over the past decade. For example, revenue was $178,888 in 202212, up from $118,504 in 202012, while expenses were $143,938 in 202212, down from $169,799 in 202012. The organization has had both surplus and deficit years.

Filing History

IRS 990 filing history for Stepping Stone Learning Center Inc showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2013–2022), Stepping Stone Learning Center Inc's revenue has grown by 51.4%, moving from $118K to $179K. Total assets increased by 1936500% over the same period, from $1 to $19K. Total functional expenses rose by 46.6%, from $98K to $144K. In its most recent filing year (2022), Stepping Stone Learning Center Inc reported a surplus of $35K, with revenue exceeding expenses.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2022	$179K	$144K	$19K	$0	—	View 990
2021	$143K	$157K	$19K	$0	—	View 990
2020	$119K	$170K	$19K	$0	—	—
2019	$155K	$165K	$19K	$0	—	View 990
2018	$181K	$204K	$19K	$0	—	View 990
2017	$185K	$150K	$19K	$0	—	View 990
2016	$0	$184K	$19K	$0	—	View 990
2015	$0	$180K	$19K	$0	—	View 990
2014	$154K	$158K	$19K	$0	—	View 990
2013	$118K	$98K	$1	$0	—	View 990

Year-by-Year Financial Summary

2022: Revenue of $179K, expenses of $144K, and assets of $19K (revenue +24.7% year-over-year).
2021: Revenue of $143K, expenses of $157K, and assets of $19K (revenue +21.1% year-over-year).
2020: Revenue of $119K, expenses of $170K, and assets of $19K (revenue -23.7% year-over-year).
2019: Revenue of $155K, expenses of $165K, and assets of $19K (revenue -14.2% year-over-year).
2018: Revenue of $181K, expenses of $204K, and assets of $19K (revenue -2.4% year-over-year).
2017: Revenue of $185K, expenses of $150K, and assets of $19K.
2016: Revenue of $0, expenses of $184K, and assets of $19K.
2015: Revenue of $0, expenses of $180K, and assets of $19K (revenue -100.0% year-over-year).
2014: Revenue of $154K, expenses of $158K, and assets of $19K (revenue +30.2% year-over-year).
2013: Revenue of $118K, expenses of $98K, and assets of $1.

Data Sources and Methodology

This transparency report for Stepping Stone Learning Center Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.