Civic Intelligence

Little Star Center Inc

EIN 30-0021977 • 501(c)3 • Carmel, IN

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Profile

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.

550 Congressional Blvd Suite 115Carmel, IN 46032

www.littlestarcenter.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.88x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.20x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

27th percentile

-2.8%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-18%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

47th percentile

5.9%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$5,912,045

Down $643,104 (-9.8%) from 2023

Liabilities

Up

$5,203,551

Up $89,351 (+1.7%) from 2023

Net Assets

Down

$708,494

Down $732,455 (-51%) from 2023

Operations
Liabilities / Revenue40th percentileNet Margin27th percentile

Revenue

Up

$26,560,371

Up $1,888,593 (+7.7%) from 2023

Expenses

Up

$27,292,826

Up $1,460,579 (+5.7%) from 2023

Net Income

Up

-$732,455

Up $428,014 (+37%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$10M$5.0M$0Assets 2011: $1,328,794Liabilities 2011: $24,431Net Assets 2011: $1,304,3632011Assets 2012: $3,309,221Liabilities 2012: $104,479Net Assets 2012: $3,204,7422012Assets 2013: $3,374,576Liabilities 2013: $93,930Net Assets 2013: $3,280,6462013Assets 2014: $2,993,884Liabilities 2014: $106,755Net Assets 2014: $2,887,1292014Assets 2015: $3,407,452Liabilities 2015: $50,947Net Assets 2015: $3,356,5052015Assets 2016: $4,327,904Liabilities 2016: $105,671Net Assets 2016: $4,222,2332016Assets 2017: $4,561,140Liabilities 2017: $800,378Net Assets 2017: $3,760,7622017Assets 2018: $5,150,712Liabilities 2018: $634,684Net Assets 2018: $4,516,0282018Assets 2019: $8,320,767Liabilities 2019: $191,505Net Assets 2019: $8,129,2622019Assets 2020: $7,270,422Liabilities 2020: $3,554,480Net Assets 2020: $3,715,9422020Assets 2021: $4,849,265Liabilities 2021: $1,074,541Net Assets 2021: $3,774,7242021Assets 2022: $8,875,848Liabilities 2022: $6,069,868Net Assets 2022: $2,805,9802022Assets 2023: $6,555,149Liabilities 2023: $5,114,200Net Assets 2023: $1,440,9492023Assets 2024: $5,912,045Liabilities 2024: $5,203,551Net Assets 2024: $708,4942024

Highlighted filing

2024

Assets$5,912,045
Liabilities$5,203,551
Net Assets$708,494
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$30M$20M$10M$0-$10MExpenses 2011: $2,179,4282011Expenses 2012: $5,523,2462012Revenue 2013: $6,092,797Expenses 2013: $6,170,913Net Income 2013: -$78,1162013Revenue 2014: $7,146,716Expenses 2014: $7,346,453Net Income 2014: -$199,7372014Revenue 2015: $9,634,643Expenses 2015: $9,156,830Net Income 2015: $477,8132015Revenue 2016: $12,921,745Expenses 2016: $12,076,246Net Income 2016: $845,4992016Revenue 2017: $15,622,043Expenses 2017: $16,094,743Net Income 2017: -$472,7002017Revenue 2018: $18,205,440Expenses 2018: $17,450,174Net Income 2018: $755,2662018Revenue 2019: $24,328,401Expenses 2019: $20,715,167Net Income 2019: $3,613,2342019Revenue 2020: $19,286,929Expenses 2020: $19,765,590Net Income 2020: -$478,6612020Revenue 2021: $23,180,469Expenses 2021: $23,121,687Net Income 2021: $58,7822021Revenue 2022: $23,661,066Expenses 2022: $24,567,555Net Income 2022: -$906,4892022Revenue 2023: $24,671,778Expenses 2023: $25,832,247Net Income 2023: -$1,160,4692023Revenue 2024: $26,560,371Expenses 2024: $27,292,826Net Income 2024: -$732,4552024

Highlighted filing

2024

Revenue$26,560,371
Expenses$27,292,826
Net Income-$732,455
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,912,045
Liabilities
$5,203,551
Net assets
$708,494
Revenue
$26,560,371
Expenses
$27,292,826
Net income
-$732,455
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.91$5.20$0.71$26.6$27.3$0.73
2023Detailed filing. Detailed filing data is available for this year.$6.56$5.11$1.44$24.7$25.8$1.16
2022Detailed filing. Detailed filing data is available for this year.$8.88$6.07$2.81$23.7$24.6$0.91
2021Detailed filing. Detailed filing data is available for this year.$4.85$1.07$3.77$23.2$23.1$0.06
2020Detailed filing. Detailed filing data is available for this year.$7.27$3.55$3.72$19.3$19.8$0.48
2019Detailed filing. Detailed filing data is available for this year.$8.32$0.19$8.13$24.3$20.7$3.61
2018Detailed filing. Detailed filing data is available for this year.$5.15$0.63$4.52$18.2$17.5$0.76
2017Detailed filing. Detailed filing data is available for this year.$4.56$0.80$3.76$15.6$16.1$0.47
2016Detailed filing. Detailed filing data is available for this year.$4.33$0.11$4.22$12.9$12.1$0.85
2015Detailed filing. Detailed filing data is available for this year.$3.41$0.05$3.36$9.63$9.16$0.48
2014Detailed filing. Detailed filing data is available for this year.$2.99$0.11$2.89$7.15$7.35$0.20
2013Detailed filing. Detailed filing data is available for this year.$3.37$0.09$3.28$6.09$6.17$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.10$3.20$5.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.02$1.30$2.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$26,560,371
Mission and Program Overview

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.

To inspire, serve, and guide all those touched by autism to achieve a better reality.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,920,277$2,034,169▲ $113,892
Land, Buildings, and Equipment, Net$607,350$411,290▼ $196,060
Prepaid Expenses and Deferred Charges$141,687$287,459▲ $145,772
Cash and Non-Interest-Bearing Accounts$99,729$204,697▲ $104,968
Total Assets$6,555,149$5,912,045▼ $643,104
Other Assets Total$3,786,106$2,974,430▼ $811,676
Liabilities
Other Liabilities$3,799,542$3,106,222▼ $693,320
Accounts Payable and Accrued Expenses$1,314,658$1,693,200▲ $378,542
Unsecured Notes Loans Payable$0$404,129▲ $404,129
Total Liabilities$5,114,200$5,203,551▲ $89,351
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,440,949$708,494▼ $732,455
Total Net Assets Fund Balance$1,440,949$708,494▼ $732,455
Total Liabilities and Net Assets / Fund Balance$6,555,149$5,912,045▼ $643,104

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$267,669$2,458,680$2,726,349
Other Land Buildings$26,852$636,047$662,899
Equipment$116,769$124,010$240,779
Other Assets Org$2,945,430--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jesse LogueVP Clinical OperationsFT$156,658$23,497$180,155
Jane TroutChief Human Resources OffiFT$150,103$15,232$165,335
Christopher KirkChief Financial OfficerFT$139,738$13,830$153,568
Danyl EpperheimerVice President of Clinical OperationsFT$116,435$18,282$134,717
Lauren LogueVP Psychological ServicesFT$125,218$5,809$131,027
Mary RosswurmChief Executive Officer Thru 02/24FT$48,106$4,009$52,115
Clint BolserChief Executive Officer as of 10/24FT$39,808$41$39,849
William BrunnerChief Financial Officer Thru 02/24FT$29,140$4,299$33,439

Board Members and Trustees

NameTitle
William BowerChairman
Mike BoatrightBoard Member
Julia CarpenterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$22,727
Program Service Revenue
$26,056,196
Investment Income
$0
Other Revenue
$481,448
All Other Contributions
$22,727
Change in Net Assets
$-732,455

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,560,371
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$26,560,371
Total Revenue per Form 990
$26,560,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$20,683,904
Other Expenses$6,608,922
Total Fundraising Expense$56,435
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,226,020$4,509,061$44,335$18,779,416
Insurance$1,318,227$631,405$5,162$1,954,794
Occupancy$1,510,515$202,218$115$1,712,848
Payroll Taxes$1,089,297$340,808$3,338$1,433,443
Information Technology$768,327$249,180$2,109$1,019,616
Office Expenses$374,561$25,416$215$400,192
Fees for Services Other$229,648$146,902-$376,550
Depreciation Depletion$236,565$30,387-$266,952
Current Officers, Directors, Trustees, and Key Employees$239,904$16,888-$256,792
Pension Plan Contributions$153,778$59,873$602$214,253
Fees for Services Legal-$194,868-$194,868
Travel$92,978$30,650-$123,628
All Other Expenses$24,931$60,464$2$85,397
Fees for Services Accounting-$64,675-$64,675
Other Expenses$33,173$10,759$91$44,023
Interest$25,556$8,288$70$33,914
Advertising-$28,664-$28,664
Total Functional Expenses$20,566,396$6,669,995$56,435$27,292,826

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$27,292,826
Total Expenses per Audited Statements$27,292,826
Total Expenses per Form 990$27,292,826
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Lease Liabilities$2,046,319
Current Lease Liabilities$1,059,903
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, 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.”

Filing and Contact Details

Filer

Filer Name
Little Star Center Inc
EIN
30-0021977
Phone
3172492242
Address
550 CONGRESSIONAL BLVD SUITE 115, CARMEL, IN 46032

Signing Officer

Name
William Bower
Title
Board Chair
Phone
3172492242
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Bower
Formed
2001
Legal Domicile
In
Voting Board Members
3
Independent Board Members
3
Employees
925
Volunteers
3

Preparer

Firm
Ksm Business Services Inc
Address
PO BOX 40857, INDIANAPOLIS, IN 46240
Preparer
Casse Tate
Phone
3175802000
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“The organization's oversight has not changed from the prior year.”

Financial Statement Notes

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.”

Raw XML AppendixShowing 400 of 552 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.

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IRS990/ActivityOrMissionDesc0TO INSPIRE, SERVE, AND GUIDE ALL THOSE TOUCHED BY AUTISM TO ACHIEVE A BETTER REALITY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHIEF EXECUTIVE OFFICER AS OF 10/24
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP CLINICAL OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHIEF HUMAN RESOURCES OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP PSYCHOLOGICAL SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT OF CLINICAL OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHIEF EXECUTIVE OFFICER THRU 02/24
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHIEF FINANCIAL OFFICER THRU 02/24
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt026560371
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt011
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02109
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0249180
IRS990/InformationTechnologyGrp/ProgramServicesAmt0768327
IRS990/InformationTechnologyGrp/TotalAmt01019616
IRS990/InsuranceGrp/FundraisingAmt05162
IRS990/InsuranceGrp/ManagementAndGeneralAmt0631405
IRS990/InsuranceGrp/ProgramServicesAmt01318227
IRS990/InsuranceGrp/TotalAmt01954794
IRS990/InterestGrp/FundraisingAmt070
IRS990/InterestGrp/ManagementAndGeneralAmt08288
IRS990/InterestGrp/ProgramServicesAmt025556
IRS990/InterestGrp/TotalAmt033914
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt039
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03218737
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0607350
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0411290
IRS990/LandBldgEquipCostOrOtherBssAmt03630027
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01440949
IRS990/NetAssetsOrFundBalancesEOYAmt0708494
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01440949
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0708494
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0115
IRS990/OccupancyGrp/ManagementAndGeneralAmt0202218
IRS990/OccupancyGrp/ProgramServicesAmt01510515
IRS990/OccupancyGrp/TotalAmt01712848
IRS990/OfficeExpensesGrp/FundraisingAmt0215
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt025416
IRS990/OfficeExpensesGrp/ProgramServicesAmt0374561
IRS990/OfficeExpensesGrp/TotalAmt0400192
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03786106
IRS990/OtherAssetsTotalGrp/EOYAmt02974430
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1CERTIFICATIONS/BACKGROU
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3GIFTS & RECOGNITION
IRS990/OtherExpensesGrp/FundraisingAmt0202
IRS990/OtherExpensesGrp/FundraisingAmt1194
IRS990/OtherExpensesGrp/FundraisingAmt291
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012653
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt123844
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt222992
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt310759
IRS990/OtherExpensesGrp/ProgramServicesAmt098502
IRS990/OtherExpensesGrp/ProgramServicesAmt173520
IRS990/OtherExpensesGrp/ProgramServicesAmt270894
IRS990/OtherExpensesGrp/ProgramServicesAmt333173
IRS990/OtherExpensesGrp/TotalAmt0111155
IRS990/OtherExpensesGrp/TotalAmt197566
IRS990/OtherExpensesGrp/TotalAmt294080
IRS990/OtherExpensesGrp/TotalAmt344023
IRS990/OtherLiabilitiesGrp/BOYAmt03799542
IRS990/OtherLiabilitiesGrp/EOYAmt03106222
IRS990/OtherRevenueMiscGrp/BusinessCd0561499
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0BILLING SERVICES
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013473
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0467975
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt113473
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0467975
IRS990/OtherRevenueTotalAmt0481448
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt044335
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04509061
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt014226020
IRS990/OtherSalariesAndWagesGrp/TotalAmt018779416
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03338
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0340808
IRS990/PayrollTaxesGrp/ProgramServicesAmt01089297
IRS990/PayrollTaxesGrp/TotalAmt01433443
IRS990/PensionPlanContributionsGrp/FundraisingAmt0602
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt059873
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0153778
IRS990/PensionPlanContributionsGrp/TotalAmt0214253
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0141687
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0287459
IRS990/PrincipalOfficerNm0WILLIAM BOWER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621400
IRS990/ProgramServiceRevenueGrp/Desc0THERAPEUTIC SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026056196
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026056196
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt036646
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt06887130
IRS990/PYOtherRevenueAmt0295766
IRS990/PYProgramServiceRevenueAmt024339366
IRS990/PYRevenuesLessExpensesAmt0-1160469
IRS990/PYSalariesCompEmpBnftPaidAmt018945117
IRS990/PYTotalExpensesAmt025832247
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt024671778
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-732455
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt026069669
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER MISC INCOME - 2020 AMOUNT: $ 12,348. 2021 AMOUNT: $ 25,995. 2022 AMOUNT: $ 28,392. 2023 AMOUNT: $ 11,177. 2024 AMOUNT: $ 12,948.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt022727
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt036646
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt070752
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02545621
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010453
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02686199
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt026056196
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt024339366
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt023561922
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt020608853
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt019264038
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0113830375
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012948
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt011177
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt028392
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt025995
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt012348
IRS990ScheduleA/OtherIncome509Grp/TotalAmt090860
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99920
IRS990ScheduleA/PublicSupportPY509Pct00.99650
IRS990ScheduleA/PublicSupportTotal509Amt0116516574
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt026078923
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt024376012
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt023632674
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt023154474
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt019274491
IRS990ScheduleA/Total509Grp/TotalAmt0116516574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt026091871
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt024387189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt023661066
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt023180469
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt019286839
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0116607434
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0116769
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0124010
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0240779
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt027292826
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0267669
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02458680
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02726349
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt029000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12945430
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0HEALTH CARE CLAIMS FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026852
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0636047
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0662899
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01059903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12046319
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CURRENT LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LONG TERM LEASE LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt026560371
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LITTLE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0411290
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02974430
IRS990ScheduleD/TotalExpensesPerForm990Amt027292826
IRS990ScheduleD/TotalLiabilityAmt03106222
IRS990ScheduleD/TotalRevenuePerForm990Amt026560371
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt026560371
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt027292826
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00

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