Civic Intelligence

Little Disciples Learning Center

990 • Fiscal year 2015 • EIN 26-0270662

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 15, 2016

4142 Westerville Road Rm/Ste 200Columbus, OH 43224

(614) 418-9444

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$50,756

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

9th percentile

-49%

Faster asset growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

18th percentile

-29%

Faster revenue growth than 18% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$66,866

Down $63,678 (-49%) from 2014

Net Assets

Down

$66,667

Down $63,632 (-49%) from 2014

Liabilities

Down

$199

Down $46 (-19%) from 2014

Revenue

Down

$304,052

Down $123,121 (-29%) from 2014

Expenses

Down

$367,684

Down $11,069 (-2.9%) from 2014

Net Income

Down

-$63,632

Down $112,052 (-231%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2010: $95,899Liabilities 2010: $553Net Assets 2010: $95,3462010Assets 2011: $138,072Liabilities 2011: $14,536Net Assets 2011: $123,5362011Assets 2012: $124,713Liabilities 2012: $7,090Net Assets 2012: $117,6232012Assets 2013: $82,714Liabilities 2013: $835Net Assets 2013: $81,8792013Assets 2014: $130,544Liabilities 2014: $245Net Assets 2014: $130,2992014Assets 2015: $66,866Liabilities 2015: $199Net Assets 2015: $66,6672015Assets 2016: $72,682Liabilities 2016: $326Net Assets 2016: $72,3562016Assets 2017: $62,344Liabilities 2017: $0Net Assets 2017: $62,3442017Assets 2018: $59,828Liabilities 2018: $0Net Assets 2018: $59,8282018Assets 2019: $69,735Liabilities 2019: $3,329Net Assets 2019: $66,4062019Assets 2020: $143,507Liabilities 2020: $2,915Net Assets 2020: $140,5922020Assets 2021: $199,668Liabilities 2021: -$7Net Assets 2021: $199,6752021Assets 2022: $299,334Liabilities 2022: $0Net Assets 2022: $299,3342022Assets 2023: $233,806Liabilities 2023: $0Net Assets 2023: $233,8062023Assets 2024: $189,394Liabilities 2024: $0Net Assets 2024: $189,3942024Assets 2025: $155,049Liabilities 2025: $2,957Net Assets 2025: $152,0922025

Highlighted filing

2015

Assets$66,866
Liabilities$199
Net Assets$66,667

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $297,6202010Expenses 2011: $353,7562011Expenses 2012: $378,3262012Revenue 2013: $323,696Expenses 2013: $359,439Net Income 2013: -$35,7432013Revenue 2014: $427,173Expenses 2014: $378,753Net Income 2014: $48,4202014Revenue 2015: $304,052Expenses 2015: $367,684Net Income 2015: -$63,6322015Revenue 2016: $374,149Expenses 2016: $368,460Net Income 2016: $5,6892016Revenue 2017: $360,025Expenses 2017: $370,037Net Income 2017: -$10,0122017Revenue 2018: $357,567Expenses 2018: $360,083Net Income 2018: -$2,5162018Revenue 2019: $382,132Expenses 2019: $375,554Net Income 2019: $6,5782019Revenue 2020: $478,279Expenses 2020: $404,093Net Income 2020: $74,1862020Revenue 2021: $417,032Expenses 2021: $357,949Net Income 2021: $59,0832021Revenue 2022: $435,414Expenses 2022: $335,755Net Income 2022: $99,6592022Revenue 2023: $301,681Expenses 2023: $367,209Net Income 2023: -$65,5282023Revenue 2024: $331,624Expenses 2024: $376,036Net Income 2024: -$44,4122024Revenue 2025: $294,325Expenses 2025: $331,627Net Income 2025: -$37,3022025

Highlighted filing

2015

Revenue$304,052
Expenses$367,684
Net Income-$63,632
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 15, 2016
Return Version
2015v2.1
Gross Receipts
$304,052
Mission and Program Overview

Mission

Little disciples learning center was established to provide quality child care services to children and families in the franklin county communities. The little disciples learning center purpose is to assist the children in their development as responsible educators of society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$95,851$33,002▼ $62,849
Land, Buildings, and Equipment, Net$22,712$18,936▼ $3,776
Receivables From Officers Etc$9,949$8,219▼ $1,730
Cash and Non-Interest-Bearing Accounts$2,032$6,709▲ $4,677
Total Assets$130,544$66,866▼ $63,678
Liabilities
Accounts Payable and Accrued Expenses$245$199▼ $46
Total Liabilities$245$199▼ $46
Net Assets / Fund Balance
Unrestricted Net Assets$130,299$66,667▼ $63,632
Total Net Assets Fund Balance$130,299$66,667▼ $63,632
Total Liabilities and Net Assets / Fund Balance$130,544$66,866▼ $63,678

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,936$48,694$67,630
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stanley Jackson SrDirector/CEOFT$50,756$50,756
Mary JacksonDirector/treFT$50,636$50,636

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$272,463
Program Service Revenue
$31,526
Investment Income
$63
Other Revenue
$0
Change in Net Assets
$-63,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$265,986
Other Expenses$101,698
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$132,265--$132,265
Current Officers, Directors, Trustees, and Key Employees$60,836$40,556-$101,392
Occupancy$23,081$5,770-$28,851
Payroll Taxes$16,365$3,471-$19,836
All Other Expenses$7,640$5,501-$13,141
Other Employee Benefits$10,307$2,186-$12,493
Insurance$3,026$757-$3,783
Depreciation Depletion$3,776--$3,776
Other Expenses$2,133$1,609-$3,742
Office Expenses$1,400$350-$1,750
Fees for Services Accounting-$1,122-$1,122
Total Functional Expenses$302,653$65,031$0$367,684
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
Receivables from Officers, Directors, Trustees, and Key Employees$9,949$8,219▼ $1,730
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
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, Page 6, Part VI, Line 2

Stanley jackson jr mary jackson director/ceo director/tre husband and wife

Form 990, Page 6, Part VI, Line 11B

A certified public accountant prepares the tax returns and submits a draft to the the two directors of little disciples learning center. The two directors review the tax return completely and provides any comments/changes to the certified public accountant before processing.

Form 990, Page 6, Part VI, Line 12C

Employees should not gain employmnet outside little disciples learning cen ter which would conflict with the scheduled work hours. Any employee enga ged in activity that would be construed as a conflict f interest is requir ed to make full disclosure to the director or assistant director.

Form 990, Page 6, Part VI, Line 15A

It is the policy of little disciples learning center to pay wages and sala ries that are based on the nature of the job performed and which are compe titive with rates paid for similar work by other employers in the communit y. The salaries of the executive director and other key employees are det ermined by also using the guidelines of state funding for its industry.

Form 990, Page 6, Part VI, Line 15B

It is the policy of little disciples learning center to pay wages and sala ries that are based on the nature of the job performed and which are compe titive with rates paid for similar work by other employers in the communit y. The salaries of the executive director and other key employees are det ermined by also using the guidelines of state funding for its industry.

Form 990, Page 6, Part VI, Line 19

Little disciples learning center's governing documents, policies and finan cial statements are located at little disciples learning center's office i n the custody of its director, mary jackson. All documents are made avail abe to the public upon request.

Filing and Contact Details

Filer

Filer Name
Little Disciples Learning Center
EIN
26-0270662
Phone
6144189444
Address
4142 WESTERVILLE ROAD RM/STE 200, COLUMBUS, OH 43224

Signing Officer

Name
Mary Jackson
Title
Director/treasurer
Phone
6144189444
Signed
2016-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stanley Jackson Sr
Formed
2007
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
4
Employees
11

Preparer

Firm
Moto Accounting and Consulting LLC
Address
PO BOX 305, BLACKLICK, OH 43004-0305
Preparer
Carrie L Yamamoto CPA
Phone
6145783224
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Little disciples learning center was established to provide quality child care services to children and families in the franklin county communities. The little disciples learning center purpose is to assist the children in their development as responsible educators of society.

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

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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0STANLEY JACKSON JR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1MARY JACKSON
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LITTLE DISCIPLES LEARNING CENTER WAS ESTABLISHED TO PROVIDE QUALITY CHILD CARE SERVICES TO CHILDREN AND FAMILIES IN THE FRANKLIN COUNTY COMMUNITIES. THE LITTLE DISCIPLES LEARNING CENTER PURPOSE IS TO ASSIST THE CHILDREN IN THEIR DEVELOPMENT AS RESPONSIBLE EDUCATORS OF SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STANLEY JACKSON JR MARY JACKSON DIRECTOR/CEO DIRECTOR/TRE HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A CERTIFIED PUBLIC ACCOUNTANT PREPARES THE TAX RETURNS AND SUBMITS A DRAFT TO THE THE TWO DIRECTORS OF LITTLE DISCIPLES LEARNING CENTER. THE TWO DIRECTORS REVIEW THE TAX RETURN COMPLETELY AND PROVIDES ANY COMMENTS/CHANGES TO THE CERTIFIED PUBLIC ACCOUNTANT BEFORE PROCESSING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EMPLOYEES SHOULD NOT GAIN EMPLOYMNET OUTSIDE LITTLE DISCIPLES LEARNING CEN TER WHICH WOULD CONFLICT WITH THE SCHEDULED WORK HOURS. ANY EMPLOYEE ENGA GED IN ACTIVITY THAT WOULD BE CONSTRUED AS A CONFLICT F INTEREST IS REQUIR ED TO MAKE FULL DISCLOSURE TO THE DIRECTOR OR ASSISTANT DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IT IS THE POLICY OF LITTLE DISCIPLES LEARNING CENTER TO PAY WAGES AND SALA RIES THAT ARE BASED ON THE NATURE OF THE JOB PERFORMED AND WHICH ARE COMPE TITIVE WITH RATES PAID FOR SIMILAR WORK BY OTHER EMPLOYERS IN THE COMMUNIT Y. THE SALARIES OF THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES ARE DET ERMINED BY ALSO USING THE GUIDELINES OF STATE FUNDING FOR ITS INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IT IS THE POLICY OF LITTLE DISCIPLES LEARNING CENTER TO PAY WAGES AND SALA RIES THAT ARE BASED ON THE NATURE OF THE JOB PERFORMED AND WHICH ARE COMPE TITIVE WITH RATES PAID FOR SIMILAR WORK BY OTHER EMPLOYERS IN THE COMMUNIT Y. THE SALARIES OF THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES ARE DET ERMINED BY ALSO USING THE GUIDELINES OF STATE FUNDING FOR ITS INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LITTLE DISCIPLES LEARNING CENTER'S GOVERNING DOCUMENTS, POLICIES AND FINAN CIAL STATEMENTS ARE LOCATED AT LITTLE DISCIPLES LEARNING CENTER'S OFFICE I N THE CUSTODY OF ITS DIRECTOR, MARY JACKSON. ALL DOCUMENTS ARE MADE AVAIL ABE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
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ReturnHeader/BuildTS02016-09-27 15:27:22Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MARY JACKSON
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ReturnHeader/PreparerPersonGrp/PhoneNum06145783224
ReturnHeader/PreparerPersonGrp/PreparationDt02016-03-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARRIE L YAMAMOTO CPA
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ReturnHeader/ReturnTs02016-04-15T10:24:45-05:00
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ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.55$0.03$1.52$2.94$3.32$0.37
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.00$1.89$3.32$3.76$0.44
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.00$2.34$3.02$3.67$0.66
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.00$2.99$4.35$3.36$1.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.00$2.00$4.17$3.58$0.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.03$1.41$4.78$4.04$0.74
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.03$0.66$3.82$3.76$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$3.58$3.60$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$3.60$3.70$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.00$0.72$3.74$3.68$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$3.04$3.68$0.64
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.30$4.27$3.79$0.48
2013Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$3.24$3.59$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.07$1.18$3.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.15$1.24$3.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.01$0.95$2.98