Civic Intelligence

Little Peoples School

EIN 77-0381029 • 501(c)3 • Fresno, CA

Profile

Equip young people for life and service for jesus christ through biblical foundations, christ-like character development, and academic preparation in partnership with the home and local church.

7280 N Cedar AvenueFresno, CA 93720

n/A

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.12x

Higher debt load relative to assets than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

1st percentile

-0.01x

Higher debt load relative to revenue than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

0.9%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$146,474

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

22nd percentile

-6.1%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-1.9%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets1st percentile

Assets

Down

$135,557

Down $8,790 (-6.1%) from 2023

Liabilities

Down

-$16,331

Down $20,393 (-502%) from 2023

Net Assets

Up

$151,888

Up $11,603 (+8.3%) from 2023

Operations
Liabilities / Revenue1st percentileNet Margin42nd percentile

Revenue

Down

$1,260,589

Down $24,873 (-1.9%) from 2023

Expenses

Down

$1,248,987

Down $142,730 (-10%) from 2023

Net Income

Up

$11,602

Up $117,857 (+111%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$300K$200K$100K$0-$100KAssets 2016: $74,352Liabilities 2016: $4,205Net Assets 2016: $70,1472016Assets 2017: $53,751Liabilities 2017: -$18Net Assets 2017: $53,7692017Assets 2018: $41,184Liabilities 2018: $3,554Net Assets 2018: $37,6302018Assets 2019: $4,869Liabilities 2019: $404Net Assets 2019: $4,4652019Assets 2020: $15,333Liabilities 2020: $4,974Net Assets 2020: $10,3592020Assets 2021: $135,893Liabilities 2021: $2,168Net Assets 2021: $133,7252021Assets 2022: $273,165Liabilities 2022: $26,625Net Assets 2022: $246,5402022Assets 2023: $144,347Liabilities 2023: $4,062Net Assets 2023: $140,2852023Assets 2024: $135,557Liabilities 2024: -$16,331Net Assets 2024: $151,8882024

Highlighted filing

2024

Assets$135,557
Liabilities-$16,331
Net Assets$151,888
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $652,197Expenses 2016: $582,050Net Income 2016: $70,1472016Revenue 2017: $1,099,231Expenses 2017: $1,115,609Net Income 2017: -$16,3782017Revenue 2018: $969,812Expenses 2018: $985,951Net Income 2018: -$16,1392018Revenue 2019: $805,839Expenses 2019: $839,004Net Income 2019: -$33,1652019Revenue 2020: $401,202Expenses 2020: $395,308Net Income 2020: $5,8942020Revenue 2021: $976,264Expenses 2021: $852,898Net Income 2021: $123,3662021Revenue 2022: $1,290,033Expenses 2022: $1,177,218Net Income 2022: $112,8152022Revenue 2023: $1,285,462Expenses 2023: $1,391,717Net Income 2023: -$106,2552023Revenue 2024: $1,260,589Expenses 2024: $1,248,987Net Income 2024: $11,6022024

Highlighted filing

2024

Revenue$1,260,589
Expenses$1,248,987
Net Income$11,602
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$135,557
Liabilities
-$16,331
Net assets
$151,888
Revenue
$1,260,589
Expenses
$1,248,987
Net income
$11,602
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.02$0.15$1.26$1.25$0.01
2023Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$1.29$1.39$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.03$0.25$1.29$1.18$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.13$0.98$0.85$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.01$0.40$0.40$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.81$0.84$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.97$0.99$0.02
2017Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$1.10$1.12$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.00$0.07$0.65$0.58$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,266,194
Mission and Program Overview

Mission

Equip young people for life and service for jesus christ through biblical foundations, christ-like character development, and academic preparation in partnership with the home and local church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$142,756$133,554▼ $9,202
Cash and Non-Interest-Bearing Accounts$1,591$2,003▲ $412
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$144,347$135,557▼ $8,790
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,062$-16,331▼ $20,393
Total Liabilities$4,062$-16,331▼ $20,393
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$140,285$151,888▲ $11,603
Total Net Assets Fund Balance$140,285$151,888▲ $11,603
Total Liabilities and Net Assets / Fund Balance$144,347$135,557▼ $8,790

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$133,554$20,438$153,992
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeOtherTotal
Jeremy BrownPresidentPT$146,474$146,474
Melissa HyattCFO/sectyPT$97,188$97,188

Board Members and Trustees

NameTitle
Joe MckenryDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,200
Program Service Revenue
$1,242,235
Investment Income
$0
Other Revenue
$17,154
All Other Contributions
$1,200
Change in Net Assets
$11,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,248,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$1,047,702--$1,047,702
Office Expenses$39,701$7,026-$46,727
Depreciation Depletion$9,202--$9,202
Other Expenses$6,202--$6,202
All Other Expenses$2,993--$2,993
Total Functional Expenses$1,241,961$7,026$0$1,248,987
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,759
Fundraising Direct Expenses$5,605
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Candy & Books$22,759$22,759$5,605$17,154
Total Events$22,759$22,759$5,605$17,154
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
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

“Form 990 is reviewed by the cfo and president before filing and presented to the board after their review.”

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

“Conflict of interest policies and applicable reporting forms are reviewed periodically with the board. Directors with conflicts are prevented from deliberating and voting on such transactions.”

Form 990, Part VI, Section C, Line 19

“Exempt organization returns are available at guidestar.org and upon request.governing documents, conflict of interest policy and financial statements are available on request.”

Filing and Contact Details

Filer

Filer Name
Little Peoples School
EIN
77-0381029
Phone
5592991695
Address
7280 N CEDAR AVENUE, FRESNO, CA 93720

Signing Officer

Name
Melissa Hyatt
Title
CFO/secty
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Brown
Formed
1994
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Savage & Company
Address
8441 N Millbrook Ave Suite 101, Fresno, CA 93720
Preparer
Ken W Savage
Phone
5592563601
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING = $1”

Statement Note 1

“Form 990, part v, lines 2a,bnumber of employees/filing payroll returns/paying taxesthe organization reimburses fresno christian schools for the employment costs (ie salaries, payroll taxes, fringe benefits) of individuals serving the organization.”

Financial Statement Notes

Part X : FIN48 Footnote

“Income TaxesThe School, Foundation, and LPS have been recognized by the Internal Revenue Service as tax-exempt organizations under Internal Revenue Code Section 501(c)(3) and have also been recognized by the California Franchise Tax Board as tax-exempt organizations under California Revenue and Taxation Code Section 23701 (d), and contributions to them are tax deductible within the limitations prescribed by the Code. All organizations have been classified as publicly supported organizations, which are not private foundations under Section 509(a) of the Code. FASB ASC Topic 740, Income Taxes, related to accounting for uncertainty in income taxes, prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Standard requires that the entity account for and disclose in the combined financial statements the impact of a tax position if that position will more likely than not be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The organization has evaluated the financial statement impact of tax positions taken or expected to be taken and determined it has no uncertain tax positions that would require tax assets or liabilities to be recorded in accordance with accounting guidance. The organizations are relying on their exempt status and their adherence to all applicable laws and regulations to preserve that status.”

Raw XML AppendixShowing 400 of 409 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesThe School, Foundation, and LPS have been recognized by the Internal Revenue Service as tax-exempt organizations under Internal Revenue Code Section 501(c)(3) and have also been recognized by the California Franchise Tax Board as tax-exempt organizations under California Revenue and Taxation Code Section 23701 (d), and contributions to them are tax deductible within the limitations prescribed by the Code. All organizations have been classified as publicly supported organizations, which are not private foundations under Section 509(a) of the Code. FASB ASC Topic 740, Income Taxes, related to accounting for uncertainty in income taxes, prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Standard requires that the entity account for and disclose in the combined financial statements the impact of a tax position if that position will more likely than not be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The organization has evaluated the financial statement impact of tax positions taken or expected to be taken and determined it has no uncertain tax positions that would require tax assets or liabilities to be recorded in accordance with accounting guidance. The organizations are relying on their exempt status and their adherence to all applicable laws and regulations to preserve that status.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0133554
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY PUBLISHED IN NEWSPAPER DURING REGISTRATION PERIOD AND INCLUDED IN APPLICATION AND REGISTRATION MATERIALS PROVIDED TO PROSPECTIVE STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05605
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CANDY & BOOKS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022759
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017154
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05605
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05605
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE CFO AND PRESIDENT BEFORE FILING AND PRESENTED TO THE BOARD AFTER THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICIES AND APPLICABLE REPORTING FORMS ARE REVIEWED PERIODICALLY WITH THE BOARD. DIRECTORS WITH CONFLICTS ARE PREVENTED FROM DELIBERATING AND VOTING ON SUCH TRANSACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXEMPT ORGANIZATION RETURNS ARE AVAILABLE AT GUIDESTAR.ORG AND UPON REQUEST.GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING = $1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART V, LINES 2A,BNUMBER OF EMPLOYEES/FILING PAYROLL RETURNS/PAYING TAXESTHE ORGANIZATION REIMBURSES FRESNO CHRISTIAN SCHOOLS FOR THE EMPLOYMENT COSTS (IE SALARIES, PAYROLL TAXES, FRINGE BENEFITS) OF INDIVIDUALS SERVING THE ORGANIZATION.
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 C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Statement Note 1
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0942415182
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PRIMARY EDUCATION-SCHOOL
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IRS990/TotalLiabilitiesBOYAmt04062
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IRS990/TotalLiabilitiesGrp/BOYAmt04062
IRS990/TotalLiabilitiesGrp/EOYAmt0-16331
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IRS990/TotalRevenueGrp/ExclusionAmt017154
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01242235
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0135557
IRS990/TotReportableCompRltdOrgAmt0243662
IRS990/TravelGrp/TotalAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07280 N CEDAR AVENUE
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IRS990/USAddress/ZIPCd093720
IRS990/VotingMembersGoverningBodyCnt03
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA HYATT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO/SECTY
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE PEOPLES SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0770381029
ReturnHeader/Filer/PhoneNum05592991695
ReturnHeader/Filer/USAddress/AddressLine1Txt07280 N CEDAR AVENUE
ReturnHeader/Filer/USAddress/CityNm0FRESNO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770323812
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Savage & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08441 N Millbrook Ave Suite 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fresno
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

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