LITTLE SHEPHERDS LEARNING CENTER: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LITTLE SHEPHERDS LEARNING CENTER (EIN 95-4775729)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-02
- IRS object ID
- 202322759349300717
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-02T13:46:56-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 352524274 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UCMK & ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3530 WILSHIRE BLVD STE 1510 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 900102327 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954775729 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LITTLE SHEPHERD'S LEARNING CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LITT | BusinessNameControlTxt |
| Phone | 8188313971 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19700 RINALDI STREET | AddressLine1Txt |
| City | PORTER RANCH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 913264100 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARIA PETERS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8188313971 | PhoneNum |
| Signature | 2023-09-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARIA | PersonFirstNm |
| Person Last | PETERS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAUL KIM CPA | PreparerPersonNm |
| PTIN | P00359700 | PTIN |
| Phone | 6265777715 | PhoneNum |
| Preparation | 2023-09-23 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARIA PETERS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19700 RINALDI STREET | AddressLine1Txt |
| City | PORTER RANCH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,708,444 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 47 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $290,142 | PYContributionsGrantsAmt |
| CY Contributions Grants | $379,543 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,873,976 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,282,957 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $613 | PYOtherRevenueAmt |
| CY Other Revenue | -$3,811 | CYOtherRevenueAmt |
| PY Total Revenue | $2,164,731 | PYTotalRevenueAmt |
| CY Total Revenue | $2,658,689 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,314,704 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,502,358 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $260,058 | PYOtherExpensesAmt |
| CY Other Expenses | $342,747 | CYOtherExpensesAmt |
| PY Total Expenses | $1,574,762 | PYTotalExpensesAmt |
| CY Total Expenses | $1,845,105 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $589,969 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $813,584 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,436,336 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,299,810 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $176,294 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $226,184 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,260,042 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,073,626 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SCHOOL'S PURPOSE IS TO PROVIDE INFANT AND CHILDREN THROUGH AGE 6 WITH AN ENVIRONMENT THAT IS SAFE AND CONDUCIVE TO GOOD HEALTH, WHERE THEY CAN ASSEMBLE, WORK, AND PLAY TOGETHER WHILE BEING GUIDED TOWARD A HAPPY, WHOLESOME, AND SPIRITUAL DEVELOPMENT. THE SCHOOL'S BASIS FOR TEACHING IS THE BIBLE. THE SCHOOL IS OPEN TO ALL WHO QUALIFY UNDER THE STANDARDS ESTABLISHED. ALL INCOME IS USED TO FULFILL THIS PURPOSE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE SCHOOL'S PURPOSE IS TO PROVIDE INFANTS AND CHILDREN THROUGH AGE 6 WITH AN ENVIRONMENT THAT IS SAFE AND CONDUCIVE TO GOOD HEALTH, WHERE THEY CAN ASSEMBLE, LEARN, AND PLAY TOGETHER WHILE BEING GUIDED TOWARD A HAPPY, WHOLESOME, AND SPIRITUAL DEVELOPMENT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,426,804 | ExpenseAmt |
| Desc | N/A | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,426,804 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,426,804 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 47 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARIA PETERS | PersonNm |
| Phone | 8188313971 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19700 RINALDI STREET | AddressLine1Txt |
| City | PORTER RANCH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAVID KENDRICK | ||||||
| PRESIDENT & | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARIA PETERS | ||||||
| EXECUTIVE DI | 20.00 | Yes (X) | $0 | $0 | $0 | |
| RICK ROBLEDO | ||||||
| BOARD MEMBER | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WHITNEY WATKINS | ||||||
| BOARD MEMBER | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TIM WINTERS | ||||||
| TREASURER & | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $379,543 | AllOtherContributionsAmt |
| Total Contributions | $379,543 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $2,282,957 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,282,957 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,282,957 | TotalProgramServiceRevenueAmt |
| Gross Sales Of Inventory | $45,944 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $49,755 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,811 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$3,811 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,658,689 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,279,146 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,269,373 | TotalAmt |
| Program Services | $992,305 | ProgramServicesAmt |
| Management And General | $277,068 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,985 | TotalAmt |
| Program Services | $187,355 | ProgramServicesAmt |
| Management And General | $45,630 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,636 | TotalAmt |
| Program Services | $2,842 | ProgramServicesAmt |
| Management And General | $794 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,000 | TotalAmt |
| Program Services | $112,569 | ProgramServicesAmt |
| Management And General | $31,431 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,009 | TotalAmt |
| Program Services | $33,009 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,572 | TotalAmt |
| Program Services | $9,828 | ProgramServicesAmt |
| Management And General | $2,744 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $45,340 | $44,609 | $731 |
| REPAIR AND MAINTENANCE | $40,643 | $31,772 | $8,871 |
| PROFESSIONAL FEES | $19,456 | $19,456 | |
| MISCELLANEOUS | $8,707 | $8,707 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,384 | TotalAmt |
| Program Services | $12,515 | ProgramServicesAmt |
| Management And General | $22,869 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,845,105 | TotalAmt |
| Program Services | $1,426,804 | ProgramServicesAmt |
| Management And General | $418,301 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,252,922 | BOYAmt |
| EOY | $2,146,781 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,845 | BOYAmt |
| EOY | $377 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,710 | BOYAmt |
| EOY | $3,775 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,931 | BOYAmt |
| EOY | $16,602 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $558,028 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $425,753 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,928 | BOYAmt |
| EOY | $132,275 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,436,336 | BOYAmt |
| EOY | $2,299,810 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,437 | BOYAmt |
| EOY | $95,686 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,857 | BOYAmt |
| EOY | $130,498 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,294 | BOYAmt |
| EOY | $226,184 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,260,042 | BOYAmt |
| EOY | $2,073,626 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,260,042 | BOYAmt |
| EOY | $2,073,626 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,436,336 | BOYAmt |
| EOY | $2,299,810 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $813,584 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,055 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,165 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $356,047 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $290,142 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $379,543 | CurrentTaxYearAmt |
| Total | $1,039,952 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,707,096 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,851,616 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $987,464 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,873,976 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,328,901 | CurrentTaxYearAmt |
| Total | $8,749,053 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,715,151 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,857,781 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,343,511 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,164,118 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,708,444 | CurrentTaxYearAmt |
| Total | $9,789,005 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $9,789,005 | PublicSupportTotal509Amt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $69,678 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,162 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,787 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,827 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $425,487 | CurrentTaxYearAmt |
| Total | $647,941 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,784,829 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,928,943 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,375,298 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,213,945 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,133,931 | CurrentTaxYearAmt |
| Total | $10,436,946 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.93790 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96640 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, LINE 12 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 383,298 SCRIP SALES 38,012 FUNDRAISING INCOME 13,208 LUNCH/FOOD INCOME 213,423 | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARD CODIFICATION 740-10-50-15. THE SCHOOL RECOGNIZED NO INCREASE IN THE LIABILITY FOR UNRECOGNIZED TAX BENEFITS. SCHOOL MANAGEMENT BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE SCHOOL'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE YEARS ENDED DECEMBER 31, 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATIONS BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE SCHOOL'S PURPOSE IS TO PROVIDE INFANT AND CHILDREN THROUGH AGE 6 WITH AN ENVIRONMENT THAT IS SAFE AND CONDUCIVE TO GOOD HEALTH, WHERE THEY CAN ASSEMBLE, WORK, AND PLAY TOGETHER WHILE BEING GUIDED TOWARD A HAPPY, WHOLESOME, AND SPIRITUAL DEVELOPMENT. THE SCHOOL'S BASIS FOR TEACHING IS THE BIBLE. THE SCHOOL IS OPEN TO ALL WHO QUALIFY UNDER THE STANDARDS ESTABLISHED. ALL INCOME IS USED TO FULFILL THIS PURPOSE. |
| FORM 990, PAGE 2, PART III, LINE 4D | N/A |
| FORM 990, PAGE 6, PART VI, LINE 11B | TREASURER, EXECUTIVE DIRECTOR, AND BOOKKEEPER REVIEW TAX RETURNS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, POLICIES & TAX RETURNS AVAILABLE TO PUBLIC UPON REQUEST. |