2025-11-13T08:03:05-06:00 2024-12-31 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 46240 990 2024-01-01 300021977 LITTLE STAR CENTER INC LITT 3172492242 550 CONGRESSIONAL BLVD SUITE 115 CARMEL IN 46032 WILLIAM BOWER BOARD CHAIR 3172492242 2025-11-10 1 1 CASSE TATE P01271193 3175802000 2025-11-10 2024 2025-03-06 01:10:19Z WILLIAM BOWER 550 CONGRESSIONAL BLVD SUITE 115 CARMEL IN 46032 26560371 0 X WWW.LITTLESTARCENTER.ORG X 2001 IN TO INSPIRE, SERVE, AND GUIDE ALL THOSE TOUCHED BY AUTISM TO ACHIEVE A BETTER REALITY. 3 3 925 3 467975 0 36646 22727 24339366 26056196 0 0 295766 481448 24671778 26560371 0 0 0 0 18945117 20683904 0 0 56435 6887130 6608922 25832247 27292826 -1160469 -732455 6555149 5912045 5114200 5203551 1440949 708494 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 20566396 26069669 PROVIDE YEAR-ROUND THERAPEUTIC INTERVENTION FOR CHILDREN AND YOUNG ADULTS DIAGNOSED WITH AUTISM SPECTRUM DISORDER BASED ON THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS (ABA). 20566396 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 1 925 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN KY X CHRIS KIRK 3178109951 550 CONGRESSIONAL BLVD SUITE 115 CARMEL IN 46032 WILLIAM BOWER CHAIRMAN 6.00 X X 0 0 0 JULIA CARPENTER SECRETARY 2.00 X X 0 0 0 MIKE BOATRIGHT BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER KIRK CHIEF FINANCIAL OFFICER 40.00 X 139738 0 13830 CLINT BOLSER CHIEF EXECUTIVE OFFICER AS OF 10/24 40.00 X 39808 0 41 JESSE LOGUE VP CLINICAL OPERATIONS 40.00 X 156658 0 23497 JANE TROUT CHIEF HUMAN RESOURCES OFFI 40.00 X 150103 0 15232 LAUREN LOGUE VP PSYCHOLOGICAL SERVICES 40.00 X 125218 0 5809 DANYL EPPERHEIMER VICE PRESIDENT OF CLINICAL OPERATIONS 40.00 X 116435 0 18282 MARY ROSSWURM CHIEF EXECUTIVE OFFICER THRU 02/24 40.00 X 48106 0 4009 WILLIAM BRUNNER CHIEF FINANCIAL OFFICER THRU 02/24 40.00 X 29140 0 4299 805206 0 84999 11 0 1 0 0 22727 22727 THERAPEUTIC SERVICES 621400 26056196 26056196 26056196 BILLING SERVICES 561499 467975 467975 OTHER INCOME 900099 13473 13473 481448 26560371 26069669 467975 0 256792 239904 16888 18779416 14226020 4509061 44335 214253 153778 59873 602 1433443 1089297 340808 3338 194868 194868 64675 64675 376550 229648 146902 28664 28664 400192 374561 25416 215 1019616 768327 249180 2109 1712848 1510515 202218 115 123628 92978 30650 33914 25556 8288 70 266952 236565 30387 1954794 1318227 631405 5162 REPAIRS & MAINTENANCE 111155 98502 12653 CERTIFICATIONS/BACKGROU 97566 73520 23844 202 DUES AND SUBSCRIPTIONS 94080 70894 22992 194 GIFTS & RECOGNITION 44023 33173 10759 91 85397 24931 60464 2 27292826 20566396 6669995 56435 99729 204697 1920277 2034169 141687 287459 3630027 3218737 607350 411290 3786106 2974430 6555149 5912045 1314658 1693200 0 404129 3799542 3106222 5114200 5203551 X 1440949 708494 1440949 708494 6555149 5912045 -732455 0 X X 0 1 X 1 0 X 10453 2545621 70752 36646 22727 2686199 19264038 20608853 23561922 24339366 26056196 113830375 19274491 23154474 23632674 24376012 26078923 116516574 0 0 0 116516574 12348 25995 28392 11177 12948 90860 19286839 23180469 23661066 24387189 26091871 116607434 0.99920 0.99650 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER MISC INCOME - 2020 AMOUNT: $ 12,348. 2021 AMOUNT: $ 25,995. 2022 AMOUNT: $ 28,392. 2023 AMOUNT: $ 11,177. 2024 AMOUNT: $ 12,948. 2726349 2458680 267669 240779 124010 116769 662899 636047 26852 411290 HEALTH CARE CLAIMS FUND 29000 RIGHT OF USE ASSETS 2945430 2974430 CURRENT LEASE LIABILITIES 1059903 LONG TERM LEASE LIABILITIES 2046319 3106222 X 26560371 0 26560371 0 26560371 27292826 0 27292826 0 27292826 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 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. X X 1 0 0 0 0 0 0 0 0 JESSE LOGUE VP CLINICAL OPERATIONS 156658 0 0 0 0 0 0 0 23497 0 180155 0 0 0 JANE TROUT CHIEF HUMAN RESOURCES OFFI 150103 0 0 0 0 0 0 0 15232 0 165335 0 0 0 CHRISTOPHER KIRK CHIEF FINANCIAL OFFICER 139738 0 0 0 0 0 0 0 13830 0 153568 0 0 0 PART I, LINE 4A WILLIAM BRUNNER RECEIVED SEVERANCE PAY TOTALING $13,000 IN 2024, REPRESENTING TWO MONTHS OF COMPENSATION FOLLOWING HIS DEPARTURE FROM THE ORGANIZATION. 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.