Civic Intelligence

Little Peoples School

990 • Fiscal year 2021 • EIN 77-0381029

Sep 01, 2020 to Aug 31, 2021 • Filed on Feb 21, 2022

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

46th percentile

0.02x

Higher debt load relative to assets than 46% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

33rd percentile

0.00x

Higher debt load relative to revenue than 33% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

50th percentile

13%

Higher net margin than 50% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

91st percentile

$119,720

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

99th percentile

786%

Faster asset growth than 99% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

90th percentile

143%

Faster revenue growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$135,893

Up $120,560 (+786%) from 2020

Net Assets

Up

$133,725

Up $123,366 (+1191%) from 2020

Liabilities

Down

$2,168

Down $2,806 (-56%) from 2020

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin50th percentile

Revenue

Up

$976,264

Up $575,062 (+143%) from 2020

Expenses

Up

$852,898

Up $457,590 (+116%) from 2020

Net Income

Up

$123,366

Up $117,472 (+1993%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth99th 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

2021

Assets$135,893
Liabilities$2,168
Net Assets$133,725
Open 2021 Filing

Operations Trend

Revenue Growth90th 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

2021

Revenue$976,264
Expenses$852,898
Net Income$123,366
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Feb 21, 2022
Return Version
2020v4.0
Gross Receipts
$977,001
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$131,998▲ $121,534
Land, Buildings, and Equipment, Net$4,869$3,895▼ $974
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$15,333$135,893▲ $120,560
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,974$2,168▼ $2,806
Total Liabilities$4,974$2,168▼ $2,806
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,359$133,725▲ $123,366
Total Net Assets Fund Balance$10,359$133,725▲ $123,366
Total Liabilities and Net Assets / Fund Balance$15,333$135,893▲ $120,560

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,895$974$4,869
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeOtherTotal
Jeremy BrownPresidentPT$119,720$119,720
Melissa HyattCFO/sectyPT$74,144$74,144

Board Members and Trustees

NameTitle
Joe MckenryDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,987
Program Service Revenue
$961,581
Investment Income
$0
Other Revenue
$11,696
All Other Contributions
$2,987
Change in Net Assets
$123,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$852,898
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$713,351--$713,351
Office Expenses$23,315$8,847-$32,162
Other Expenses$4,496--$4,496
All Other Expenses$3,318--$3,318
Depreciation Depletion$974--$974
Total Functional Expenses$844,051$8,847$0$852,898
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,433
Fundraising Direct Expenses$737
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
2022-02-21
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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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.
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IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client 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.
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/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PRIMARY EDUCATION-SCHOOL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0713351
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FRESNO CHRISTIAN SCHOOLS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0p
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt015333
IRS990/TotalAssetsEOYAmt0135893
IRS990/TotalAssetsGrp/BOYAmt015333
IRS990/TotalAssetsGrp/EOYAmt0135893
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02987
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08847
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0844051
IRS990/TotalFunctionalExpensesGrp/TotalAmt0852898
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0961581
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0976264
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0135893
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IRS990/USAddress/ZIPCd093720
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-03-31 18:45:55Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA HYATT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO/SECTY
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-21
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/ReturnTs02022-02-21T10:51:51-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MELISSA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HYATT
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

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Filings

Displayed year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$135,893
Liabilities
$2,168
Net assets
$133,725
Revenue
$976,264
Expenses
$852,898
Net income
$123,366
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