Civic Intelligence

Little Peoples School

990 • Fiscal year 2020 • EIN 77-0381029

Sep 01, 2019 to Aug 31, 2020 • Filed on Dec 14, 2020

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

84th percentile

0.32x

Higher debt load relative to assets than 84% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

44th percentile

1.5%

Higher net margin than 44% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

98th percentile

$118,241

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 29.5% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

94th percentile

215%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-50%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$15,333

Up $10,464 (+215%) from 2019

Net Assets

Up

$10,359

Up $5,894 (+132%) from 2019

Liabilities

Up

$4,974

Up $4,570 (+1131%) from 2019

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin44th percentile

Revenue

Down

$401,202

Down $404,637 (-50%) from 2019

Expenses

Down

$395,308

Down $443,696 (-53%) from 2019

Net Income

Up

$5,894

Up $39,059 (+118%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth94th 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

2020

Assets$15,333
Liabilities$4,974
Net Assets$10,359
Open 2020 Filing

Operations Trend

Revenue Growth22nd 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

2020

Revenue$401,202
Expenses$395,308
Net Income$5,894
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Dec 14, 2020
Return Version
2019v5.0
Gross Receipts
$401,202
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-$10,464-
Land, Buildings, and Equipment, Net$4,869$4,869→ $0
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$4,869$15,333▲ $10,464
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$-53$4,974▲ $5,027
Other Liabilities$457--
Total Liabilities$404$4,974▲ $4,570
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,465$10,359▲ $5,894
Total Net Assets Fund Balance$4,465$10,359▲ $5,894
Total Liabilities and Net Assets / Fund Balance$4,869$15,333▲ $10,464

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,869-$4,869
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Jeremy BrownPresidentPT$118,241$118,241
Melissa HyattCFO/sectyPT$57,132$57,132

Board Members and Trustees

NameTitle
Joe MckenryDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,000
Program Service Revenue
$400,202
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,000
Change in Net Assets
$5,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$395,308
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$320,143--$320,143
Office Expenses$9,253$3,289-$12,542
Other Expenses$6,565--$6,565
All Other Expenses$1,690--$1,690
Total Functional Expenses$392,019$3,289$0$395,308
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 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, 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
Melissa Hyatt
Title
CFO/secty
Signed
2020-12-14
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

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

“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.”

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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.
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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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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0395308
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA HYATT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO/SECTY
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-14
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
ReturnHeader/Filer/USAddress/ZIPCd093720
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770825812
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Savage & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08441 N Millbrook Ave Suite 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fresno
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093720
ReturnHeader/PreparerPersonGrp/PhoneNum05592563601
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ken W Savage
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-12-14T14:34:03-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,333
Liabilities
$4,974
Net assets
$10,359
Revenue
$401,202
Expenses
$395,308
Net income
$5,894
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
2020Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits