Civic Intelligence

Little Peoples School

990 • Fiscal year 2019 • EIN 77-0381029

Sep 01, 2018 to Aug 31, 2019 • Filed on Nov 19, 2019

Organization ProfileN/A
7280 N Cedar AvenueFresno, CA 93720

(559) 299-1695

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.08x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

91st percentile

$115,609

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

1st percentile

-88%

Faster asset growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

18th percentile

-17%

Faster revenue growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$4,869

Down $36,315 (-88%) from 2018

Net Assets

Down

$4,465

Down $33,165 (-88%) from 2018

Liabilities

Down

$404

Down $3,150 (-89%) from 2018

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin29th percentile

Revenue

Down

$805,839

Down $163,973 (-17%) from 2018

Expenses

Down

$839,004

Down $146,947 (-15%) from 2018

Net Income

Down

-$33,165

Down $17,026 (-105%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$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

2019

Assets$4,869
Liabilities$404
Net Assets$4,465
Open 2019 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$805,839
Expenses$839,004
Net Income-$33,165
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Nov 19, 2019
Return Version
2018v3.1
Gross Receipts
$813,531
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
Cash and Non-Interest-Bearing Accounts$41,184$0▼ $41,184
Land, Buildings, and Equipment, Net-$4,869-
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$41,184$4,869▼ $36,315
Other Assets Total-$0-
Liabilities
Other Liabilities-$457-
Accounts Payable and Accrued Expenses$3,554$-53▼ $3,607
Total Liabilities$3,554$404▼ $3,150
Net Assets / Fund Balance
Unrestricted Net Assets$37,630$4,465▼ $33,165
Total Net Assets Fund Balance$37,630$4,465▼ $33,165
Total Liabilities and Net Assets / Fund Balance$41,184$4,869▼ $36,315

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,869-$4,869
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeOtherTotal
Jeremy BrownPresidentPT$115,609$115,609

Board Members and Trustees

NameTitle
Joe MckenryDirector
Melissa HyattDirector
Lisa RaynesCFO/secty
Revenue and Support

Revenue Composition

Contributions and Grants
$727
Program Service Revenue
$798,941
Investment Income
$0
Other Revenue
$6,171
All Other Contributions
$727
Change in Net Assets
$-33,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$839,004
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$738,455--$738,455
Office Expenses$18,724$5,679-$24,403
All Other Expenses$6,344--$6,344
Other Expenses$5,958--$5,958
Advertising-$980-$980
Total Functional Expenses$832,345$6,659$0$839,004
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,863
Fundraising Direct Expenses$7,692
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Overdraft$457
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, Line 19: Other Organization Documents Publicly Available

“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
Lisa Raynes
Title
CFO
Signed
2019-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Brown
Formed
1994
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
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

Client Note 1

“Client 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

“The School, Foundation, and LPS are exempt from income tax under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Regulation 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. The organizations are subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in the furtherance of the purposes for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the accompanying combined financial statements taken as a whole.The organization recognizes the financial statement benefit of an uncertain tax position only after considering the probability that a tax authority would sustain the position in an examination. For tax positions meeting a b”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School, Foundation, and LPS are exempt from income tax under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Regulation 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. The organizations are subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in the furtherance of the purposes for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the accompanying combined financial statements taken as a whole.The organization recognizes the financial statement benefit of an uncertain tax position only after considering the probability that a tax authority would sustain the position in an examination. For tax positions meeting a b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE CFO AND PRESIDENT BEFORE FILING AND PRESENTED TO THE BOARD AFTER THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT 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/ExplanationTxt3EXEMPT 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/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,869
Liabilities
$404
Net assets
$4,465
Revenue
$805,839
Expenses
$839,004
Net income
-$33,165
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
2019Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $500k-$1M nonprofits