LITTLE STAR CENTER INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LITTLE STAR CENTER INC (EIN 30-0021977)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-13
- IRS object ID
- 202513179349302061
- Schema version
- 2024v5.2
- 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 | 2025-11-13T08:03:05-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 352123203 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KSM BUSINESS SERVICES INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 40857 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46240 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300021977 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LITTLE STAR CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LITT | BusinessNameControlTxt |
| Phone | 3172492242 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 550 CONGRESSIONAL BLVD SUITE 115 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM BOWER | PersonNm |
| Person Title | BOARD CHAIR | PersonTitleTxt |
| Phone | 3172492242 | PhoneNum |
| Signature | 2025-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CASSE TATE | PreparerPersonNm |
| PTIN | P01271193 | PTIN |
| Phone | 3175802000 | PhoneNum |
| Preparation | 2025-11-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM BOWER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 550 CONGRESSIONAL BLVD SUITE 115 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,560,371 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LITTLESTARCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | TO INSPIRE, SERVE, AND GUIDE ALL THOSE TOUCHED BY AUTISM TO ACHIEVE A BETTER REALITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 925 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $467,975 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $36,646 | PYContributionsGrantsAmt |
| CY Contributions Grants | $22,727 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,339,366 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,056,196 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $295,766 | PYOtherRevenueAmt |
| CY Other Revenue | $481,448 | CYOtherRevenueAmt |
| PY Total Revenue | $24,671,778 | PYTotalRevenueAmt |
| CY Total Revenue | $26,560,371 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,945,117 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,683,904 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $56,435 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,887,130 | PYOtherExpensesAmt |
| CY Other Expenses | $6,608,922 | CYOtherExpensesAmt |
| PY Total Expenses | $25,832,247 | PYTotalExpensesAmt |
| CY Total Expenses | $27,292,826 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,160,469 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$732,455 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,555,149 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,912,045 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,114,200 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,203,551 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,440,949 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $708,494 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $20,566,396 | ExpenseAmt |
| Revenue | $26,069,669 | RevenueAmt |
| Desc | PROVIDE YEAR-ROUND THERAPEUTIC INTERVENTION FOR CHILDREN AND YOUNG ADULTS DIAGNOSED WITH AUTISM SPECTRUM DISORDER BASED ON THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS (ABA). | Desc |
| Total Program Service Expenses | $20,566,396 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 925 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRIS KIRK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3178109951 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 550 CONGRESSIONAL BLVD SUITE 115 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| WILLIAM BOWER | ||||||||
| CHAIRMAN | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JULIA CARPENTER | ||||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MIKE BOATRIGHT | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTOPHER KIRK | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $139,738 | $0 | $13,830 | |||
| CLINT BOLSER | ||||||||
| CHIEF EXECUTIVE OFFICER AS OF 10/24 | 40.00 | Yes (X) | $39,808 | $0 | $41 | |||
| JESSE LOGUE | ||||||||
| VP CLINICAL OPERATIONS | 40.00 | $156,658 | $0 | $23,497 | Yes (X) | |||
| JANE TROUT | ||||||||
| CHIEF HUMAN RESOURCES OFFI | 40.00 | $150,103 | $0 | $15,232 | Yes (X) | |||
| LAUREN LOGUE | ||||||||
| VP PSYCHOLOGICAL SERVICES | 40.00 | $125,218 | $0 | $5,809 | Yes (X) | |||
| DANYL EPPERHEIMER | ||||||||
| VICE PRESIDENT OF CLINICAL OPERATIONS | 40.00 | $116,435 | $0 | $18,282 | Yes (X) | |||
| MARY ROSSWURM | ||||||||
| CHIEF EXECUTIVE OFFICER THRU 02/24 | 40.00 | $48,106 | $0 | $4,009 | Yes (X) | |||
| WILLIAM BRUNNER | ||||||||
| CHIEF FINANCIAL OFFICER THRU 02/24 | 40.00 | $29,140 | $0 | $4,299 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $805,206 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $84,999 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $22,727 | AllOtherContributionsAmt |
| Total Contributions | $22,727 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THERAPEUTIC SERVICES | Desc |
| Business | 621400 | BusinessCd |
| Total Revenue Column | $26,056,196 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,056,196 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,056,196 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| BILLING SERVICES | 561499 | $467,975 | $467,975 | |
| OTHER INCOME | 900099 | $13,473 | $13,473 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $481,448 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,560,371 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,069,669 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $467,975 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,792 | TotalAmt |
| Program Services | $239,904 | ProgramServicesAmt |
| Management And General | $16,888 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,779,416 | TotalAmt |
| Program Services | $14,226,020 | ProgramServicesAmt |
| Management And General | $4,509,061 | ManagementAndGeneralAmt |
| Fundraising | $44,335 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,253 | TotalAmt |
| Program Services | $153,778 | ProgramServicesAmt |
| Management And General | $59,873 | ManagementAndGeneralAmt |
| Fundraising | $602 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,433,443 | TotalAmt |
| Program Services | $1,089,297 | ProgramServicesAmt |
| Management And General | $340,808 | ManagementAndGeneralAmt |
| Fundraising | $3,338 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,868 | TotalAmt |
| Management And General | $194,868 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,675 | TotalAmt |
| Management And General | $64,675 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,550 | TotalAmt |
| Program Services | $229,648 | ProgramServicesAmt |
| Management And General | $146,902 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,664 | TotalAmt |
| Management And General | $28,664 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,192 | TotalAmt |
| Program Services | $374,561 | ProgramServicesAmt |
| Management And General | $25,416 | ManagementAndGeneralAmt |
| Fundraising | $215 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,019,616 | TotalAmt |
| Program Services | $768,327 | ProgramServicesAmt |
| Management And General | $249,180 | ManagementAndGeneralAmt |
| Fundraising | $2,109 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,712,848 | TotalAmt |
| Program Services | $1,510,515 | ProgramServicesAmt |
| Management And General | $202,218 | ManagementAndGeneralAmt |
| Fundraising | $115 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,628 | TotalAmt |
| Program Services | $92,978 | ProgramServicesAmt |
| Management And General | $30,650 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,914 | TotalAmt |
| Program Services | $25,556 | ProgramServicesAmt |
| Management And General | $8,288 | ManagementAndGeneralAmt |
| Fundraising | $70 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,952 | TotalAmt |
| Program Services | $236,565 | ProgramServicesAmt |
| Management And General | $30,387 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,954,794 | TotalAmt |
| Program Services | $1,318,227 | ProgramServicesAmt |
| Management And General | $631,405 | ManagementAndGeneralAmt |
| Fundraising | $5,162 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS & MAINTENANCE | $111,155 | $98,502 | $12,653 | |
| CERTIFICATIONS/BACKGROU | $97,566 | $73,520 | $23,844 | $202 |
| DUES AND SUBSCRIPTIONS | $94,080 | $70,894 | $22,992 | $194 |
| GIFTS & RECOGNITION | $44,023 | $33,173 | $10,759 | $91 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,397 | TotalAmt |
| Program Services | $24,931 | ProgramServicesAmt |
| Management And General | $60,464 | ManagementAndGeneralAmt |
| Fundraising | $2 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,292,826 | TotalAmt |
| Program Services | $20,566,396 | ProgramServicesAmt |
| Management And General | $6,669,995 | ManagementAndGeneralAmt |
| Fundraising | $56,435 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,729 | BOYAmt |
| EOY | $204,697 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,920,277 | BOYAmt |
| EOY | $2,034,169 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,687 | BOYAmt |
| EOY | $287,459 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,630,027 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,218,737 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $607,350 | BOYAmt |
| EOY | $411,290 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,786,106 | BOYAmt |
| EOY | $2,974,430 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,555,149 | BOYAmt |
| EOY | $5,912,045 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,314,658 | BOYAmt |
| EOY | $1,693,200 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $404,129 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,799,542 | BOYAmt |
| EOY | $3,106,222 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,114,200 | BOYAmt |
| EOY | $5,203,551 | 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 | $1,440,949 | BOYAmt |
| EOY | $708,494 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,440,949 | BOYAmt |
| EOY | $708,494 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,555,149 | BOYAmt |
| EOY | $5,912,045 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$732,455 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $10,453 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,545,621 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $70,752 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,646 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,727 | CurrentTaxYearAmt |
| Total | $2,686,199 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,264,038 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,608,853 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,561,922 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,339,366 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,056,196 | CurrentTaxYearAmt |
| Total | $113,830,375 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,274,491 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,154,474 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,632,674 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,376,012 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,078,923 | CurrentTaxYearAmt |
| Total | $116,516,574 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $116,516,574 | PublicSupportTotal509Amt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,348 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,995 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,392 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,177 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,948 | CurrentTaxYearAmt |
| Total | $90,860 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,286,839 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,180,469 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,661,066 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,387,189 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,091,871 | CurrentTaxYearAmt |
| Total | $116,607,434 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99920 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99650 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| 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 | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER MISC INCOME - 2020 AMOUNT: $ 12,348. 2021 AMOUNT: $ 25,995. 2022 AMOUNT: $ 28,392. 2023 AMOUNT: $ 11,177. 2024 AMOUNT: $ 12,948. | ExplanationTxt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,726,349 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,458,680 | DepreciationAmt |
| Book Value | $267,669 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $240,779 | OtherCostOrOtherBasisAmt |
| Depreciation | $124,010 | DepreciationAmt |
| Book Value | $116,769 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $662,899 | OtherCostOrOtherBasisAmt |
| Depreciation | $636,047 | DepreciationAmt |
| Book Value | $26,852 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $411,290 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| HEALTH CARE CLAIMS FUND | $29,000 |
| RIGHT OF USE ASSETS | $2,945,430 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,974,430 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CURRENT LEASE LIABILITIES | $1,059,903 |
| LONG TERM LEASE LIABILITIES | $2,046,319 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,106,222 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $26,560,371 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,560,371 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $26,560,371 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $27,292,826 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $27,292,826 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $27,292,826 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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 2024 AND 2023. 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 2021. 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JESSE LOGUE | ||||||||||||||
| VP CLINICAL OPERATIONS | $156,658 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $23,497 | $0 | $180,155 | $0 | $0 | $0 |
| JANE TROUT | ||||||||||||||
| CHIEF HUMAN RESOURCES OFFI | $150,103 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $15,232 | $0 | $165,335 | $0 | $0 | $0 |
| CHRISTOPHER KIRK | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $139,738 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $13,830 | $0 | $153,568 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4A | FormAndLineReferenceDesc |
| Explanation | WILLIAM BRUNNER RECEIVED SEVERANCE PAY TOTALING $13,000 IN 2024, REPRESENTING TWO MONTHS OF COMPENSATION FOLLOWING HIS DEPARTURE FROM THE ORGANIZATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| PART XII, LINE 2C | THE ORGANIZATION'S OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR. |