Civic Intelligence

Little Beans Preschool Corporation

EIN 01-0955391 • 501(c)3 • Berkeley, CA

Profile

The curriculum is built around teacher and child initiated learning activities in five main content areas/approaches to learning. Language, literacy and communications, social and emotional development, physical development, health and well being, and arts and sciences. Teachers and students are active partners in shaping the educational experience.

2117 Acton StBerkeley, CA 94702

www.littlebeanspreschool.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

2.71x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.08x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

42nd percentile

0.5%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$139,360

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

71st percentile

15%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$21,070

Up $2,684 (+15%) from 2023

Liabilities

Down

$57,099

Down $1,085 (-1.9%) from 2023

Net Assets

Up

-$36,029

Up $3,769 (+9.5%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin42nd percentile

Revenue

Up

$702,396

Up $87,915 (+14%) from 2023

Expenses

Up

$698,627

Up $62,732 (+9.9%) from 2023

Net Income

Up

$3,769

Up $25,183 (+118%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0-$50KAssets 2011: $42,823Liabilities 2011: $0Net Assets 2011: $42,8232011Assets 2012: $8,224Liabilities 2012: $1,695Net Assets 2012: $6,5292012Assets 2013: $6,009Liabilities 2013: $0Net Assets 2013: $6,0092013Assets 2014: $8,814Liabilities 2014: $100Net Assets 2014: $8,7142014Assets 2015: $10,673Liabilities 2015: $100Net Assets 2015: $10,5732015Assets 2016: $18,411Liabilities 2016: $654Net Assets 2016: $17,7572016Assets 2017: $25,428Liabilities 2017: $1,154Net Assets 2017: $24,2742017Assets 2018: $27,494Liabilities 2018: $814Net Assets 2018: $26,6802018Assets 2019: $20,411Liabilities 2019: $2,314Net Assets 2019: $18,0972019Assets 2020: $30,220Liabilities 2020: $2,503Net Assets 2020: $27,7172020Assets 2021: $24,197Liabilities 2021: $45,836Net Assets 2021: -$21,6392021Assets 2022: $15,985Liabilities 2022: $34,369Net Assets 2022: -$18,3842022Assets 2023: $18,386Liabilities 2023: $58,184Net Assets 2023: -$39,7982023Assets 2024: $21,070Liabilities 2024: $57,099Net Assets 2024: -$36,0292024

Highlighted filing

2024

Assets$21,070
Liabilities$57,099
Net Assets-$36,029
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $312,763Expenses 2011: $281,909Net Income 2011: $30,8542011Revenue 2012: $319,410Expenses 2012: $304,881Net Income 2012: $14,5292012Revenue 2013: $329,433Expenses 2013: $329,953Net Income 2013: -$5202013Revenue 2014: $373,324Expenses 2014: $370,619Net Income 2014: $2,7052014Revenue 2015: $400,361Expenses 2015: $398,504Net Income 2015: $1,8572015Revenue 2016: $455,464Expenses 2016: $448,467Net Income 2016: $6,9972016Revenue 2017: $522,158Expenses 2017: $515,641Net Income 2017: $6,5172017Revenue 2018: $548,262Expenses 2018: $545,856Net Income 2018: $2,4062018Revenue 2019: $576,481Expenses 2019: $585,064Net Income 2019: -$8,5832019Revenue 2020: $347,217Expenses 2020: $396,059Net Income 2020: -$48,8422020Revenue 2021: $444,000Expenses 2021: $508,356Net Income 2021: -$64,3562021Revenue 2022: $530,574Expenses 2022: $527,319Net Income 2022: $3,2552022Revenue 2023: $614,481Expenses 2023: $635,895Net Income 2023: -$21,4142023Revenue 2024: $702,396Expenses 2024: $698,627Net Income 2024: $3,7692024

Highlighted filing

2024

Revenue$702,396
Expenses$698,627
Net Income$3,769
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$21,070
Liabilities
$57,099
Net assets
-$36,029
Revenue
$702,396
Expenses
$698,627
Net income
$3,769
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.57$0.36$7.02$6.99$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.18$0.58$0.40$6.14$6.36$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.34$0.18$5.31$5.27$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.24$0.46$0.22$4.44$5.08$0.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.03$0.28$3.47$3.96$0.49
2019Detailed filing. Detailed filing data is available for this year.$0.20$0.02$0.18$5.76$5.85$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.01$0.27$5.48$5.46$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.01$0.24$5.22$5.16$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.01$0.18$4.55$4.48$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$4.00$3.99$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$3.73$3.71$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$3.29$3.30$0.01
2012Summary only. Only limited summary data is available for this year.$0.08$0.02$0.07$3.19$3.05$0.15
2011Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$3.13$2.82$0.31
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$614,481
Mission and Program Overview

Mission

The curriculum is built around teacher and child initiated learning activities in five main content areas/approaches to learning. Language, literacy and communications, social and emotional development, physical development, health and well being, and arts and sciences. Teachers and students are active partners in shaping the educational experience.

Teacher and child initiated learning activities in five main content areas. Language, literacy and communications, social and emotional development, physical development, health and well being and arts and sciences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$32,540$56,552▲ $24,012
Cash and Non-Interest-Bearing Accounts$3,193$7,990▲ $4,797
Land, Buildings, and Equipment, Net$7,717$6,821▼ $896
Rtn Earn Endowment Incm Other Fnds$-18,384$-39,798▼ $21,414
Total Assets$15,985$18,386▲ $2,401
Other Assets Total$5,075$3,575▼ $1,500
Liabilities
Other Liabilities$1,829$1,632▼ $197
Total Liabilities$34,369$58,184▲ $23,815
Net Assets / Fund Balance
Total Net Assets Fund Balance$-18,384$-39,798▼ $21,414
Total Liabilities and Net Assets / Fund Balance$15,985$18,386▲ $2,401

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$6,821$11,115$17,936
Other Land Buildings-$1,054$1,054
Other Assets Org$3,575--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Heather SmalleyCFOPT$147,680$147,680

Board Members and Trustees

NameTitle
Cassi MeldrumCEO
Nikki ClemensSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$614,481
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-21,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$465,028
Other Expenses$170,867
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,144$23,572-$235,716
Current Officers, Directors, Trustees, and Key Employees$132,912$14,768-$147,680
Other Expenses$50,189$20,094-$70,283
Occupancy$53,621$5,958-$59,579
Other Employee Benefits$43,150--$43,150
Payroll Taxes$27,943$3,105-$31,048
Office Expenses$29,607--$29,607
Pension Plan Contributions$7,434--$7,434
Insurance$7,237--$7,237
Fees for Services Accounting-$3,265-$3,265
Depreciation Depletion$896--$896
Total Functional Expenses$565,133$70,762$0$635,895
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$32,540$56,552▲ $24,012
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$1,632
Roth Ira Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“An officer of the organization reviews the tax returns.”

Form 990, Part VI, Section B, Line 12C

“The organization has regular sessions”

Form 990, Part VI, Section B, Line 15A

“As stated in the bylaws and compensation approval process”

Form 990, Part VI, Section C, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Little Beans Preschool Corporation
EIN
01-0955391
Phone
5106491751
Address
2117 ACTON ST, BERKELEY, CA 94702

Signing Officer

Name
Heather J Stephens Smalley
Title
CFO
Phone
5106491751
Signed
2024-05-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Heather J Stephens Smalley
Formed
2010
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
2
Employees
10

Preparer

Firm
Bruce S Friedman CPA Pc
Address
408 COLUSA AVENUE, EL CERRITO, CA 94530
Preparer
Bruce S Friedman
Phone
4152713897
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24A

“Bank charges, 62 Progam service Childcare, 3,000 Program service Cleaning, 4,910 Program service Continuing education, 298 Program service Curriculum expense, 12,200 Program service Dues and subscriptions, 1,892 1,703 Program service, 189 Mgmt and general Employee reimbursement, 20,306 Program service Gifts, 3,040 Program service Meals, 14,374 Mgmt and general Payroll processing, 2,755 Program service Professional fees, 1,000 Mgmt and general Repairs and maintenance, 1,229 Program service Telephone, 4,531 Mgmt and general Travel, 686 Program service”

Raw XML Appendix352 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TEACHER AND CHILD INITIATED LEARNING ACTIVITIES IN FIVE MAIN CONTENT AREAS. LANGUAGE, LITERACY AND COMMUNICATIONS, SOCIAL AND EMOTIONAL DEVELOPMENT, PHYSICAL DEVELOPMENT, HEALTH AND WELL BEING AND ARTS AND SCIENCES.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0YH BOOKKEEPING INC
IRS990/BooksInCareOfDetail/PhoneNum05109840348
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0408 COLUSA AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0EL CERRITO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094530
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03193
IRS990/CashNonInterestBearingGrp/EOYAmt07990
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt014768
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0132912
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0147680
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0170867
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0614481
IRS990/CYRevenuesLessExpensesAmt0-21414
IRS990/CYSalariesCompEmpBnftPaidAmt0465028
IRS990/CYTotalExpensesAmt0635895
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0614481
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0896
IRS990/DepreciationDepletionGrp/TotalAmt0896
IRS990/Desc0PROGRAMS BASED UPON CURRICULUM FOR TEACHER AND CHILD INITIATED LEARNING ACTIVITIES
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0565133
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03265
IRS990/FeesForServicesAccountingGrp/TotalAmt03265
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2020.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0HEATHER SMALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm1NIKKI CLEMENS
IRS990/Form990PartVIISectionAGrp/PersonNm2CASSI MELDRUM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0147680
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CEO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0614481
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt07237
IRS990/InsuranceGrp/TotalAmt07237
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt012169
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07717
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06821
IRS990/LandBldgEquipCostOrOtherBssAmt018990
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt032540
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt056552
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE CURRICULUM IS BUILT AROUND TEACHER AND CHILD INITIATED LEARNING ACTIVITIES IN FIVE MAIN CONTENT AREAS/APPROACHES TO LEARNING. LANGUAGE, LITERACY AND COMMUNICATIONS, SOCIAL AND EMOTIONAL DEVELOPMENT, PHYSICAL DEVELOPMENT, HEALTH AND WELL BEING, AND ARTS AND SCIENCES. TEACHERS AND STUDENTS ARE ACTIVE PARTNERS IN SHAPING THE EDUCATIONAL EXPERIENCE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-18384
IRS990/NetAssetsOrFundBalancesEOYAmt0-39798
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05958
IRS990/OccupancyGrp/ProgramServicesAmt053621
IRS990/OccupancyGrp/TotalAmt059579
IRS990/OfficeExpensesGrp/ProgramServicesAmt029607
IRS990/OfficeExpensesGrp/TotalAmt029607
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05075
IRS990/OtherAssetsTotalGrp/EOYAmt03575
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt043150
IRS990/OtherEmployeeBenefitsGrp/TotalAmt043150
IRS990/OtherExpensesGrp/Desc0SEE SCHEDULE O
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020094
IRS990/OtherExpensesGrp/ProgramServicesAmt050189
IRS990/OtherExpensesGrp/TotalAmt070283
IRS990/OtherLiabilitiesGrp/BOYAmt01829
IRS990/OtherLiabilitiesGrp/EOYAmt01632
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023572
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0212144
IRS990/OtherSalariesAndWagesGrp/TotalAmt0235716
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03105
IRS990/PayrollTaxesGrp/ProgramServicesAmt027943
IRS990/PayrollTaxesGrp/TotalAmt031048
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07434
IRS990/PensionPlanContributionsGrp/TotalAmt07434
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0HEATHER J STEPHENS SMALLEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0614481
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0614481
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0180
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0127383
IRS990/PYProgramServiceRevenueAmt0530574
IRS990/PYRevenuesLessExpensesAmt03255
IRS990/PYSalariesCompEmpBnftPaidAmt0399756
IRS990/PYTotalExpensesAmt0527319
IRS990/PYTotalRevenueAmt0530574
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-21414
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0614481
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-18384
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-39798
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06821
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011115
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017936
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03575
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0EMPLOYEE ADVANCES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01054
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01054
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01632
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ROTH IRA PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06821
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03575
IRS990ScheduleD/TotalLiabilityAmt01632
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt056552
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPTG CASH
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0HEATHER SMALLEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CFO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt056552
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN OFFICER OF THE ORGANIZATION REVIEWS THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS REGULAR SESSIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS STATED IN THE BYLAWS AND COMPENSATION APPROVAL PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank charges, 62 Progam service Childcare, 3,000 Program service Cleaning, 4,910 Program service Continuing education, 298 Program service Curriculum expense, 12,200 Program service Dues and subscriptions, 1,892 1,703 Program service, 189 Mgmt and general Employee reimbursement, 20,306 Program service Gifts, 3,040 Program service Meals, 14,374 Mgmt and general Payroll processing, 2,755 Program service Professional fees, 1,000 Mgmt and general Repairs and maintenance, 1,229 Program service Telephone, 4,531 Mgmt and general Travel, 686 Program service
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24a
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt015985
IRS990/TotalAssetsEOYAmt018386
IRS990/TotalAssetsGrp/BOYAmt015985
IRS990/TotalAssetsGrp/EOYAmt018386
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070762
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0565133
IRS990/TotalFunctionalExpensesGrp/TotalAmt0635895
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034369
IRS990/TotalLiabilitiesEOYAmt058184
IRS990/TotalLiabilitiesGrp/BOYAmt034369
IRS990/TotalLiabilitiesGrp/EOYAmt058184
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-18384
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-39798
IRS990/TotalProgramServiceExpensesAmt0565133
IRS990/TotalProgramServiceRevenueAmt0614481
IRS990/TotalReportableCompFromOrgAmt0147680
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0614481
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0614481
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt015985
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018386
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0683 YUBA STREET
IRS990/USAddress/CityNm0RICHMOND
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094805
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.littlebeanspreschool.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER J STEPHENS SMALLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum05106491751
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE BEANS PRESCHOOL CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0010955391
ReturnHeader/Filer/PhoneNum05106491751
ReturnHeader/Filer/USAddress/AddressLine1Txt02117 ACTON ST
ReturnHeader/Filer/USAddress/CityNm0BERKELEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094702
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371557866
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRUCE S FRIEDMAN CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0408 COLUSA AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EL CERRITO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094530
ReturnHeader/PreparerPersonGrp/PhoneNum04152713897
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRUCE S FRIEDMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-14T04:53:57-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HEATHER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STEPHENS SMALLEY
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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