2024-11-15T07:17:11-06:00 2023-12-31 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 46240 990 2023-01-01 300021977 LITTLE STAR CENTER INC LITT 3172492242 550 CONGRESSIONAL BLVD SUITE 220 CARMEL IN 46032 WILLIAM BOWER BOARD CHAIR 3172492242 2024-11-15 1 1 CASSE TATE P01271193 3175802000 2024-11-15 2023 2024-10-15 13:58:12Z WILLIAM BOWER 550 CONGRESSIONAL BLVD SUITE 220 CARMEL IN 46032 24671778 0 X WWW.LITTLESTARCENTER.ORG X 2001 IN TO INSPIRE, SERVE, AND GUIDE ALL THOSE TOUCHED BY AUTISM TO ACHIEVE A BETTER REALITY. 4 4 796 4 284589 0 70752 36646 23561922 24339366 0 0 28392 295766 23661066 24671778 0 0 0 0 17891728 18945117 0 0 57113 6675827 6887130 24567555 25832247 -906489 -1160469 8875848 6555149 6069868 5114200 2805980 1440949 X TO PROVIDE A STRUCTURED, SENSORY-FRIENDLY FACILITY WHERE CHILDREN WITH AUTISM RECEIVE INDIVIDUALIZED THERAPEUTIC INTERVENTION. BASED ON THE FUNDAMENTAL PRINCIPLES OF APPLIED BEHAVIOR ANALYSIS (ABA), LITTLE STAR PROVIDES AN ATMOSPHERE WHERE CHILDREN, THERAPISTS, AND FAMILIES CAN INTERACT, SUPPORT EACH OTHER AND RECEIVE ON-GOING TRAINING SO THAT EACH CHILD CAN REACH THEIR FULL POTENTIAL AT HOME AND IN A VARIETY OF SETTINGS OUTSIDE OF THERAPY. 0 0 20374387 24350543 PROVIDE YEAR-ROUND THERAPEUTIC INTERVENTION FOR CHILDREN AND YOUNG ADULTS DIAGNOSED WITH AUTISM SPECTRUM DISORDER BASED ON THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS (ABA). 20374387 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 40 0 1 796 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 IN KY X CHRIS KIRK 3178109951 550 CONGRESSIONAL BLVD SUITE 220 CARMEL IN 46032 WILLIAM BOWER CHAIRMAN 6.00 X X 0 0 0 MIKE BOATRIGHT BOARD MEMBER 1.00 X 0 0 0 MICHELE TRIVEDI BOARD MEMBER 1.00 X 0 0 0 JULIA CARPENTER SECRETARY 2.00 X X 0 0 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 40.00 X 219447 0 16999 WILLIAM BRUNNER CHIEF FINANCIAL OFFICER 40.00 X 73120 0 11336 JESSE LOGUE VP CLINICAL OPERATIONS 40.00 X 142048 0 16307 JANE TROUT CHIEF HUMAN RESOURCES OFFI 40.00 X 147502 0 9119 LAUREN LOGUE VP PSYCHOLOGICAL SERVICES 40.00 X 116945 0 4575 CHRISTOPHER KIRK VP INSURANCE/COMPLIANCE 40.00 X 108493 0 11704 JILL VAUGHT VP OF DEVELOPMENT 40.00 X 123719 0 9579 931274 0 79619 7 0 1 0 0 36646 36646 THERAPEUTIC SERVICES 621400 24339366 24339366 24339366 BILLING SERVICES 561499 284589 284589 OTHER INCOME 900099 11177 11177 295766 24671778 24350543 284589 0 320903 312457 8446 17299928 13746567 3507644 45717 1324286 1056600 264250 3436 216872 216872 59955 59955 439570 303304 136266 21878 21878 415624 367068 48464 92 1039399 822512 214589 2298 1793779 1579216 214320 243 216617 149785 66832 445089 394425 50664 1604899 1187476 412668 4755 REPAIRS & MAINTENANCE 135455 120036 15419 BAD DEBT EXPENSE 108532 79228 29304 DUES AND SUBSCRIPTIONS 86361 68340 17830 191 CERTIFICATIONS/BACKGROU 77724 61506 16047 171 225376 125867 99299 210 25832247 20374387 5400747 57113 759275 99729 1960538 1920277 120528 141687 4021156 3413806 982768 607350 5052739 3786106 8875848 6555149 797908 1314658 5271960 3799542 6069868 5114200 X 2805980 1440949 2805980 1440949 8875848 6555149 X -1160469 -204562 X X 0 1 X 1 0 X 103160 10453 2545621 70752 36646 2766632 24188539 19264038 20608853 23561922 24339366 111962718 24291699 19274491 23154474 23632674 24376012 114729350 0 0 0 114729350 36702 12348 25995 28392 295766 399203 24328401 19286839 23180469 23661066 24671778 115128553 0.99650 0.99850 0.00000 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 36,702. 2020 AMOUNT: $ 12,348. 2021 AMOUNT: $ 25,995. 2022 AMOUNT: $ 28,392. 2023 AMOUNT: $ 295,766. 2886791 2379420 507371 479733 457552 22181 654632 576834 77798 607350 HEALTH CARE CLAIMS FUND 29000 RIGHT OF USE ASSETS 3757106 3786106 CURRENT LEASE LIABILITIES 1324308 LONG TERM LEASE LIABILITIES 2475234 3799542 X 24671778 0 24671778 0 24671778 25832247 0 25832247 0 25832247 PART X, LINE 2: LITTLE STAR IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. IN ADDITION, LITTLE STAR HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME DURING 2023 AND 2022. LITTLE STAR FILES U.S. FEDERAL AND STATE OF INDIANA INFORMATION RETURNS. LITTLE STAR IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. MANAGEMENT BELIEVES THAT LITTLE STAR'S INCOME TAX FILING POSITION WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN MATERIAL CHANGE. X 0 0 X X 0 0 0 0 0 0 0 0 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 219447 0 0 0 0 0 9832 0 7167 0 236446 0 0 0 JESSE LOGUE VP CLINICAL OPERATIONS 142048 0 0 0 0 0 2900 0 13407 0 158355 0 0 0 JANE TROUT CHIEF HUMAN RESOURCES OFFI 147502 0 0 0 0 0 5464 0 3655 0 156621 0 0 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2017 - EXCESS TUITION REIMBURSEMENT $11,920 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2018 - EXCESS TUITION REIMBURSEMENT $13,450 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2019 - EXCESS TUITION REIMBURSEMENT $23,625 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2020 - NONBUSINESS EXPENSE REIMBURSEMENT $230 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2020 - EXCESS TUITION REIMBURSEMENT $7,875 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2021 - NONBUSINESS EXPENSE REIMBURSEMENT $1,548 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2021 - NONBUSINESS EXPENSE REIMBURSEMENT $2,500 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2021 - EXCESS TUITION REIMBURSEMENT $4,500 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2022 - NONBUSINESS EXPENSE REIMBURSEMENT $1,047 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2022 - EXCESS TUITION REIMBURSEMENT $4,885 0 MARY ROSSWURM CHIEF EXECUTIVE OFFICER 12/31/2023 - NONBUSINESS EXPENSE REIMBURSEMENT $675 0 18065 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS ISSUED TO THE CHAIRMAN OF THE BOARD AND CEO TO REVIEW WITH THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C LITTLE STAR CENTER, INC. HAS BOARD MEMBERS SIGN A FORM STATING THEY WILL NOT ENGAGE IN ACTIVITIES AND TRANSACTIONS THAT PROVIDE IMPERMISSIBLE BENEFITS TO INDIVIDUALS OR ENTITIES. FURTHER, THE CERTIFICATION AND DISCLOSURE FORM REQUIRES THAT EACH INDIVIDUAL EITHER CERTIFY THAT HE/SHE HAS NO ACTUAL OR POSSIBLE CONFLICT OF INTEREST TO REPORT OR TO DESCRIBE ANY RELATIONSHIP, TRANSACTION OR OTHER CIRCUMSTANCES, INCLUDING THOSE OF AN IMMEDIATE FAMILY MEMBER, THAT COULD RESULT IN A CONFLICT BETWEEN THE ORGANIZATION'S INTERESTS AND HIS/HER PERSONAL FINANCIAL OR OTHER INTERESTS. THESE FORMS ARE RETAINED IN THE ORGANIZATION'S FILE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE MARKET RATE COMPARABLE TO OTHER SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN ACCOUNTING FOR (ASU) NO. 2016-13 MEASUREMENT OF CREDIT LOSSES -204,562. PART XII, LINE 2C THE ORGANIZATION'S OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR.