Civic Intelligence

Little Giants Learning Center

990 • Fiscal year 2016 • EIN 81-0624112

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 29, 2017

Organization ProfileWWW.LITTLEGIANTSLEARNINGCENTER.ORG
7240 Newport StCommerce City, CO 80022-1652

(303) 288-9507

Siviq Scores

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

Liabilities / Assets

49th percentile

0.04x

Higher debt load relative to assets than 49% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

59th percentile

6.6%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

89th percentile

46%

Faster asset growth than 89% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

72nd percentile

17%

Faster revenue growth than 72% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$109,955

Up $34,852 (+46%) from 2015

Net Assets

Up

$105,820

Up $33,926 (+47%) from 2015

Liabilities

Up

$4,135

Up $926 (+29%) from 2015

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin59th percentile

Revenue

Up

$516,852

Up $76,607 (+17%) from 2015

Expenses

Up

$482,876

Up $49,523 (+11%) from 2015

Net Income

Up

$33,976

Up $27,084 (+393%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

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

$600K$400K$200K$0Assets 2011: $96,729Liabilities 2011: $5,879Net Assets 2011: $90,8502011Assets 2012: $75,825Liabilities 2012: $8,920Net Assets 2012: $66,9052012Assets 2013: $127,528Liabilities 2013: $2,524Net Assets 2013: $125,0042013Assets 2014: $68,913Liabilities 2014: $3,910Net Assets 2014: $65,0032014Assets 2015: $75,103Liabilities 2015: $3,209Net Assets 2015: $71,8942015Assets 2016: $109,955Liabilities 2016: $4,135Net Assets 2016: $105,8202016Assets 2017: $137,252Liabilities 2017: $32,842Net Assets 2017: $104,4102017Assets 2018: $132,384Liabilities 2018: $4,684Net Assets 2018: $127,7002018Assets 2019: $221,217Liabilities 2019: $4,475Net Assets 2019: $216,7422019Assets 2020: $406,168Liabilities 2020: $90,007Net Assets 2020: $316,1612020Assets 2021: $327,201Liabilities 2021: $2,201Net Assets 2021: $325,0002021Assets 2022: $243,040Liabilities 2022: $2,459Net Assets 2022: $240,5812022Assets 2023: $291,458Liabilities 2023: $12,285Net Assets 2023: $279,1732023Assets 2024: $294,896Liabilities 2024: $7,162Net Assets 2024: $287,7342024

Highlighted filing

2016

Assets$109,955
Liabilities$4,135
Net Assets$105,820
Open 2016 Filing

Operations Trend

Revenue Growth72nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $430,627Expenses 2011: $441,817Net Income 2011: -$11,1902011Revenue 2012: $399,261Expenses 2012: $423,206Net Income 2012: -$23,9452012Revenue 2013: $442,545Expenses 2013: $384,294Net Income 2013: $58,2512013Revenue 2014: $392,528Expenses 2014: $452,529Net Income 2014: -$60,0012014Revenue 2015: $440,245Expenses 2015: $433,353Net Income 2015: $6,8922015Revenue 2016: $516,852Expenses 2016: $482,876Net Income 2016: $33,9762016Revenue 2017: $513,851Expenses 2017: $515,261Net Income 2017: -$1,4102017Revenue 2018: $611,251Expenses 2018: $587,961Net Income 2018: $23,2902018Revenue 2019: $699,230Expenses 2019: $610,188Net Income 2019: $89,0422019Revenue 2020: $694,646Expenses 2020: $595,227Net Income 2020: $99,4192020Revenue 2021: $648,688Expenses 2021: $639,849Net Income 2021: $8,8392021Revenue 2022: $643,533Expenses 2022: $727,952Net Income 2022: -$84,4192022Revenue 2023: $804,589Expenses 2023: $765,997Net Income 2023: $38,5922023Revenue 2024: $803,044Expenses 2024: $794,483Net Income 2024: $8,5612024

Highlighted filing

2016

Revenue$516,852
Expenses$482,876
Net Income$33,976
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 29, 2017
Return Version
2016v3.0
Gross Receipts
$516,852
Mission and Program Overview

Mission

The organization works with colorado child care assistance programs to provide assistance to low income families. These families receive discounts on tuitions and fees.

Provide child care services in commerce city, colorado to any person that desires the services and qualifies within the guidelines established by the colorado department of human services-child care division.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$70,040$70,040→ $0
Cash and Non-Interest-Bearing Accounts$5,063$39,915▲ $34,852
Total Assets$75,103$109,955▲ $34,852
Liabilities
Accounts Payable and Accrued Expenses$3,259$4,135▲ $876
Total Liabilities$3,259$4,135▲ $876
Net Assets / Fund Balance
Unrestricted Net Assets$71,844$105,820▲ $33,976
Total Net Assets Fund Balance$71,844$105,820▲ $33,976
Total Liabilities and Net Assets / Fund Balance$75,103$109,955▲ $34,852

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$29,162$29,162
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Brad PierceChairperson
Armando GuardiolaVice Chairperson
Jose RiveraBoard Member
Alfredo EsguerraSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$95,756
Program Service Revenue
$421,096
Investment Income
$0
Other Revenue
$0
All Other Contributions
$95,756
Change in Net Assets
$33,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$318,951
Other Expenses$163,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$263,742$31,024-$294,766
Occupancy$85,115$1,204-$86,319
Payroll Taxes$21,447$2,738-$24,185
Insurance$4,750$6,631-$11,381
Travel$5,799--$5,799
Office Expenses$4,879$859-$5,738
All Other Expenses$3,568--$3,568
Other Expenses$1,808--$1,808
Fees for Services Other$1,360$86-$1,446
Fees for Services Accounting-$750-$750
Total Functional Expenses$439,584$43,292$0$482,876
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Director / OfficerLease of PropertyNo$78,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No
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

“A copy of form 990 and supporting schedules is provided to the management of the organization. Management reviews the return prior to signing and filing the return.”

Form 990, Part VI, Section B, Line 15A

“The amount of compensation paid to officers, managers and employees is determined by the officers and directors of the organization. The process includes obtaining outside data related to compensation for similar positions in similar organizations. Compensation is based upon this comparative information and the ability of the organization to meet its operating needs.”

Form 990, Part VI, Section B, Line 15B

“The amount of compensation paid to officers, managers and employees is determined by the officers and directors of the organization. The process includes obtaining outside data related to compensation f0r similar positions in similar organizations. Compensation is based upon this comparative information and the ability of the organization to meet its operating needs.”

Form 990, Part VI, Section C, Line 19

“The organization provides copies of required documentation to the public if and when they are formally requested to provide the information.”

Filing and Contact Details

Filer

Filer Name
Little Giants Learning Center
EIN
81-0624112
Phone
3032889507
Address
7240 NEWPORT ST, COMMERCE CITY, CO 80022-1652

Signing Officer

Name
Alfredo Esquerra
Title
Secretarytreasurer
Phone
7205600385
Signed
2017-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alfredo Esguerra
Formed
2003
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
3
Employees
14
Volunteers
3

Preparer

Firm
Steven L Hubbard CPA
Address
13142 SAINT PAUL DR, THORNTON, CO 80241
Preparer
Steven L Hubbard
Phone
3032550900
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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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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02191430
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt029162
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029162
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0A & M ASSOCIATES INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR / OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt078000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE OF PROPERTY
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ALFREDO ESGUERRA IS A DIRECTOR AND AN OFFICER OF THE ORGANIZATION AND MARIA ESGUERRA IS THE MANAGER FOR LITTLE GIANTS LEARNING CENTER, THEY JOINTLY OWN A M ASSOCIATES, INC. A M ASSOCIATES, INC. LEASES THE BUILIDING AND CERTAIN PERSONAL PROPERTY TO LITTLE GIANTS LEARNING CENTER.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV Line 1
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 AND SUPPORTING SCHEDULES IS PROVIDED TO THE MANAGEMENT OF THE ORGANIZATION. MANAGEMENT REVIEWS THE RETURN PRIOR TO SIGNING AND FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AMOUNT OF COMPENSATION PAID TO OFFICERS, MANAGERS AND EMPLOYEES IS DETERMINED BY THE OFFICERS AND DIRECTORS OF THE ORGANIZATION. THE PROCESS INCLUDES OBTAINING OUTSIDE DATA RELATED TO COMPENSATION FOR SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. COMPENSATION IS BASED UPON THIS COMPARATIVE INFORMATION AND THE ABILITY OF THE ORGANIZATION TO MEET ITS OPERATING NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AMOUNT OF COMPENSATION PAID TO OFFICERS, MANAGERS AND EMPLOYEES IS DETERMINED BY THE OFFICERS AND DIRECTORS OF THE ORGANIZATION. THE PROCESS INCLUDES OBTAINING OUTSIDE DATA RELATED TO COMPENSATION F0R SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. COMPENSATION IS BASED UPON THIS COMPARATIVE INFORMATION AND THE ABILITY OF THE ORGANIZATION TO MEET ITS OPERATING NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES COPIES OF REQUIRED DOCUMENTATION TO THE PUBLIC IF AND WHEN THEY ARE FORMALLY REQUESTED TO PROVIDE THE INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt075103
IRS990/TotalAssetsEOYAmt0109955
IRS990/TotalAssetsGrp/BOYAmt075103
IRS990/TotalAssetsGrp/EOYAmt0109955
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt095756
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043292
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0439584
IRS990/TotalFunctionalExpensesGrp/TotalAmt0482876
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03259
IRS990/TotalLiabilitiesEOYAmt04135
IRS990/TotalLiabilitiesGrp/BOYAmt03259
IRS990/TotalLiabilitiesGrp/EOYAmt04135
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt071844
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0105820
IRS990/TotalProgramServiceExpensesAmt0439584
IRS990/TotalProgramServiceRevenueAmt0421096
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0516852
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt075103
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0109955
IRS990/TravelGrp/ProgramServicesAmt05799
IRS990/TravelGrp/TotalAmt05799
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt071844
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0105820
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01210 E 130TH AVE UNIT D
IRS990/USAddress/CityNm0THORNTON
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080241
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALFREDO ESQUERRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARYTREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07205600385
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE GIANTS LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0810624112
ReturnHeader/Filer/PhoneNum03032889507
ReturnHeader/Filer/USAddress/AddressLine1Txt07240 NEWPORT ST
ReturnHeader/Filer/USAddress/CityNm0COMMERCE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd0800221652
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId073DCE90CC0EDF7B11F4075EE20CDD12CE48A8171
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId073DCE90CC0EDF7B11F4075EE20CDD12CE48A8171
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.196.223.54
ReturnHeader/FilingSecurityInformation/IPDt02017-04-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0US
ReturnHeader/FilingSecurityInformation/IPTm017:41:20
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN L HUBBARD CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013142 SAINT PAUL DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0THORNTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080241
ReturnHeader/PreparerPersonGrp/PhoneNum03032550900
ReturnHeader/PreparerPersonGrp/PreparationDt02017-04-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN L HUBBARD
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-04-30T11:44:17-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$109,955
Liabilities
$4,135
Net assets
$105,820
Revenue
$516,852
Expenses
$482,876
Net income
$33,976
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.95$0.07$2.88$8.03$7.94$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.12$2.79$8.05$7.66$0.39
2022Detailed filing. Detailed filing data is available for this year.$2.43$0.02$2.41$6.44$7.28$0.84
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.02$3.25$6.49$6.40$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.90$3.16$6.95$5.95$0.99
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.04$2.17$6.99$6.10$0.89
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.05$1.28$6.11$5.88$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.33$1.04$5.14$5.15$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.04$1.06$5.17$4.83$0.34
2015Summary only. Only limited summary data is available for this year.$0.75$0.03$0.72$4.40$4.33$0.07
2014Summary only. Only limited summary data is available for this year.$0.69$0.04$0.65$3.93$4.53$0.60
2013Summary only. Only limited summary data is available for this year.$1.28$0.03$1.25$4.43$3.84$0.58
2012Summary only. Only limited summary data is available for this year.$0.76$0.09$0.67$3.99$4.23$0.24
2011Summary only. Only limited summary data is available for this year.$0.97$0.06$0.91$4.31$4.42$0.11