LITTLE STAR CENTER INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LITTLE STAR CENTER INC (EIN 30-0021977)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-31
- IRS object ID
- 201331519349300708
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-05-31T08:43:24-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352123203 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KSM BUSINESS SERVICES INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 40857 | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 462400857 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300021977 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LITTLE STAR CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LITT | NameControl |
| Phone | 3172492242 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12726 HAMILTON CROSSING BLVD | AddressLine1 |
| City | CARMEL | City |
| State | IN | State |
| ZIP Code | 46032 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WILLIAM BOWER | Name |
| Title | CHAIRMAN OF THE BOARD | Title |
| Phone | 3172492242 | Phone |
| Date Signed | 2013-05-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SCOTT A SCHUSTER | Name |
| PTIN | P00019243 | PTIN |
| Phone | 3175802000 | Phone |
| Date Prepared | 2013-05-21 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | WILLIAM BOWER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12726 HAMILTON CROSSING BLVD | AddressLine1 |
| City | CARMEL | City |
| State | IN | State |
| ZIP Code | 46032 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 7827420 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LITTLESTARCENTER.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2001 | YearFormation |
| State Legal Domicile | IN | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 132 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 21302 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5536 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 5119712 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6196418 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 20012 | InvestmentIncomePriorYear |
| Investment Income Current Year | 74686 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1103 | OtherRevenuePriorYear |
| Other Revenue Current Year | 3684 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5162129 | TotalRevenuePriorYear |
| Total Revenue Current Year | 6280324 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2836236 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3881128 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1941 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1216826 | OtherExpensePriorYear |
| Other Expenses Current Year | 1642118 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4053062 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5523246 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1109067 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 757078 | RevenuesLessExpensesCY |
| Total Assets BOY | 2534597 | TotalAssetsBOY |
| Total Assets EOY | 3309221 | TotalAssetsEOY |
| Total Liabilities BOY | 139659 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 104479 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2394938 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3204742 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4229493 | Expense |
| Revenue | 6200102 | Revenue |
| Description | PROVIDE YEAR-ROUND THERAPEUTIC INTERVENTION FOR CHILDREN DIAGNOSED WITH AUTISM SPECTRUM DISORDER BASED ON THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS (ABA). | Description |
| Total Program Service Expense | 4229493 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 132 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DWAYNE MCCOY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3172492242 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12726 HAMILTON CROSSING BLVD | AddressLine1 |
| City | CARMEL | City |
| State | IN | State |
| ZIP Code | 46032 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| WILLIAM BOWER | ||||||
| CHAIRMAN | 5.00 | X | X | 0 | 0 | 0 |
| WILLIAM BRUNNER | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ROSE WOLFIN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| MICHELE TRIVEDI | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MARY ROSSWURM | ||||||
| EXECUTIVE DIRECTOR | 50.00 | X | 194104 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 194104 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 5536 | AllOtherContributions |
| Total Contributions | 5536 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | THERAPEUTIC SERVICES | Description |
| Business Code | 621400 | BusinessCode |
| Total Revenue Column | 6196418 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6196418 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6196418 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 45659 | TotalRevenueColumn |
| Exclusion | $45,659 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1576123 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1547096 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 29027 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29027 | TotalRevenueColumn |
| Exclusion | $29,027 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 3684 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3684 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3684 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6280324 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6200102 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $74,686 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 194104 | Total |
| Program Services | 29116 | ProgramServices |
| Management And General | 163047 | ManagementAndGeneral |
| Fundraising | 1941 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3436267 | Total |
| Program Services | 2981296 | ProgramServices |
| Management And General | 454971 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 250757 | Total |
| Program Services | 192088 | ProgramServices |
| Management And General | 58669 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3029 | Total |
| Management And General | 3029 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7223 | Total |
| Management And General | 7223 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5950 | Total |
| Management And General | 5950 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12102 | Total |
| Management And General | 12102 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42560 | Total |
| Program Services | 32602 | ProgramServices |
| Management And General | 9958 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17750 | Total |
| Program Services | 13597 | ProgramServices |
| Management And General | 4153 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 377016 | Total |
| Program Services | 339314 | ProgramServices |
| Management And General | 37702 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37336 | Total |
| Program Services | 33602 | ProgramServices |
| Management And General | 3734 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50938 | Total |
| Program Services | 45844 | ProgramServices |
| Management And General | 5094 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 415850 | Total |
| Program Services | 147658 | ProgramServices |
| Management And General | 268192 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices |
|---|---|---|---|
| BAD DEBT EXPENSE | 203139 | 203139 | |
| MARKETING & AWARENESS | 117835 | 9731 | 108104 |
| CONTRACT SERVICES | 90449 | 6158 | 84291 |
| CENTER SUPPLIES | 82895 | 82895 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 178046 | Total |
| Program Services | 139086 | ProgramServices |
| Management And General | 38960 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5523246 | Total |
| Program Services | 4229493 | ProgramServices |
| Management And General | 1291812 | ManagementAndGeneral |
| Fundraising | 1941 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1132308 | BOY |
| EOY | 285689 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 412837 | BOY |
| EOY | 664901 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5799 | BOY |
| EOY | 17092 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 603609 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 99512 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 152585 | BOY |
| EOY | 504097 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 831068 | BOY |
| EOY | 1837442 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2534597 | BOY |
| EOY | 3309221 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 139659 | BOY |
| EOY | 104479 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 139659 | BOY |
| EOY | 104479 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2394938 | BOY |
| EOY | 3204742 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2394938 | BOY |
| EOY | 3204742 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2534597 | BOY |
| EOY | 3309221 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 757078 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 52726 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 71957 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 36075 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 20800 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21302 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5536 | CurrentTaxYear |
| Total | 155670 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 618944 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1287276 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2730487 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5119712 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6196418 | CurrentTaxYear |
| Total | 15952837 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 690901 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1323351 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2751287 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5141014 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6201954 | CurrentTaxYear |
| Total | 16108507 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 16108507 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 12750 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8167 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8398 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 18128 | CurrentTaxYearMinus1Year |
| Current Tax Year | 45659 | CurrentTaxYear |
| Total | 93102 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 12750 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8167 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8398 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 18128 | CurrentTaxYearMinus1Year |
| Current Tax Year | 45659 | CurrentTaxYear |
| Total | 93102 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1703 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5067 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 29944 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1103 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3684 | CurrentTaxYear |
| Total | 41501 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 705354 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1336585 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2789629 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5160245 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6251297 | CurrentTaxYear |
| Total | 16243110 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99170 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.98950 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00570 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00680 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 407830 | OtherCostOrOtherBasis |
| Depreciation | 48713 | Depreciation |
| Book Value | 359117 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 72827 | OtherCostOrOtherBasis |
| Depreciation | 17597 | Depreciation |
| Book Value | 55230 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 122952 | OtherCostOrOtherBasis |
| Depreciation | 33202 | Depreciation |
| Book Value | 89750 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 504097 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. IN ADDITION, THE CENTER 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 FOR THE YEAR ENDED DECEMBER 31, 2012 AND ELEVEN MONTHS ENDED DECEMBER 31, 2011. THE CENTER FILES U.S. FEDERAL AND STATE OF INDIANA INFORMATION RETURNS. THE CENTER IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARY ROSSWURM | NamePerson |
| Title | EXECUTIVE DIRECTOR | Title |
| Base Compensation Filing Org | 101000 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 93104 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 194104 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 WILL BE REVIEWED BY THE CHAIRMAN OF THE BOARD AND EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN ORDER TO MONITOR AND ENFORCE THE CONFLICT OF INTEREST POLICY, LITTLE STAR CENTER OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SUBMIT A CERTIFICATION AND DISCLOSURE FORM ANNUALLY. SPECIFICALLY, EACH PERSON IS CERTIFYING THAT HE/SHE HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS THAT LITTLE STAR CENTER IS A CHARITABLE ORGANIZATION AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION STATUS IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS EXEMPT PURPOSES AND 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, TRANSACTIONS 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 FILES. |
| FORM 990, PART VI, SECTION B, LINE 15A | 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 | ALL DOCUMENTS ARE PROVIDED UPON REQUEST. |