Civic Intelligence

Little Giants Learning Center

990 • Fiscal year 2018 • EIN 81-0624112

Jan 01, 2018 to Dec 31, 2018 • Filed on May 14, 2019

Organization ProfileWWW.LITTLEGIANTSLEARNINGCENTER.ORG
7420 Newport StreetCommerce City, CO 80022

(303) 288-9507

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

51st percentile

3.8%

Higher net margin than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

66th percentile

$50,807

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

32nd percentile

-3.5%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

71st percentile

19%

Faster revenue growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$132,384

Down $4,868 (-3.5%) from 2017

Net Assets

Up

$127,700

Up $23,290 (+22%) from 2017

Liabilities

Down

$4,684

Down $28,158 (-86%) from 2017

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin51st percentile

Revenue

Up

$611,251

Up $97,400 (+19%) from 2017

Expenses

Up

$587,961

Up $72,700 (+14%) from 2017

Net Income

Up

$23,290

Up $24,700 (+1752%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth32nd 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

2018

Assets$132,384
Liabilities$4,684
Net Assets$127,700
Open 2018 Filing

Operations Trend

Revenue Growth71st 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

2018

Revenue$611,251
Expenses$587,961
Net Income$23,290
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 14, 2019
Return Version
2018v3.1
Gross Receipts
$611,251
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 to low income families in commerce city, colorado to any person that desires the service and qualifies within the guidelines established by the colorado department of human services-child care division.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$37,169$82,285▲ $45,116
Savings and Temporary Cash Investments$100,083$50,099▼ $49,984
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$137,252$132,384▼ $4,868
Liabilities
Accounts Payable and Accrued Expenses$32,842$4,684▼ $28,158
Total Liabilities$32,842$4,684▼ $28,158
Net Assets / Fund Balance
Unrestricted Net Assets$104,410$127,700▲ $23,290
Total Net Assets Fund Balance$104,410$127,700▲ $23,290
Total Liabilities and Net Assets / Fund Balance$137,252$132,384▼ $4,868

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$29,162$29,162
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Maria EsguerraExecutive DirectorFT$50,807$50,807

Board Members and Trustees

NameTitle
Armando GuardiolaChair
Jael LozanoVice Chair
Jose RiveraBoard Member
Jovan CardozaSecretary
Alfredo EsguerraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,204
Program Service Revenue
$550,031
Investment Income
$16
Other Revenue
$0
All Other Contributions
$61,204
Change in Net Assets
$23,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$384,449
Other Expenses$203,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$275,711$30,635-$306,346
Occupancy$77,406$2,394-$79,800
Current Officers, Directors, Trustees, and Key Employees$25,404$25,404-$50,808
Payroll Taxes$23,012$4,283-$27,295
Office Expenses$12,437$2,556-$14,993
Insurance$5,403$8,105-$13,508
Other Expenses$6,183$191-$6,374
All Other Expenses$2,654$1,087-$3,741
Travel$3,127--$3,127
Fees for Services Other$1,454$162-$1,616
Advertising$236--$236
Total Functional Expenses$513,144$74,817$0$587,961
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
-Board Member-treasurerLease of PropertyNo$79,800
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 15

“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 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
7420 NEWPORT STREET, COMMERCE CITY, CO 80022

Signing Officer

Name
Alfredo Esguerra
Title
Treasurer
Phone
3032889507
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Esguerra
Formed
2003
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
4
Employees
11
Volunteers
5

Preparer

Firm
Wipfli Llp
Address
7887 E BELLEVIEW AVE SUITE 700, ENGLEWOOD, CO 80111
Preparer
Robert E Fabry CPA
Phone
3037590089
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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/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0611235
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0513809
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0516852
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0440227
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0392510
IRS990ScheduleA/Total509Grp/TotalAmt02474633
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0611251
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0513851
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0516852
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0440245
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0392527
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02474726
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029162
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029162
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0A & M ASSOCIATES INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER-TREASURER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt079800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE OF PROPERTY
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ALFREDO ESGUERRA IS A BOARD MEMBER-TREASURER OF THE ORGANIZATION AND MARIA ESGUERRA IS THE EXECUTIVE DIRECTOR OF LITTLE GIANTS LEARNING CENTER. THEY JOINTLY OWN A&M ASSOCIATES, INC. A&M ASSOCIATES, INC. LEASES THE BUILDING AND CERTAIN PERSONAL PROPERTY TO LITTLE GIANTS LEARNING CENTER.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 1
IRS990/ScheduleORequiredInd01
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 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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0137252
IRS990/TotalAssetsEOYAmt0132384
IRS990/TotalAssetsGrp/BOYAmt0137252
IRS990/TotalAssetsGrp/EOYAmt0132384
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt061204
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074817
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0513144
IRS990/TotalFunctionalExpensesGrp/TotalAmt0587961
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032842
IRS990/TotalLiabilitiesEOYAmt04684
IRS990/TotalLiabilitiesGrp/BOYAmt032842
IRS990/TotalLiabilitiesGrp/EOYAmt04684
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0104410
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0127700
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0513144
IRS990/TotalProgramServiceRevenueAmt0550031
IRS990/TotalReportableCompFromOrgAmt050807
IRS990/TotalRevenueGrp/ExclusionAmt016
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0550031
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0611251
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0137252
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0132384
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03127
IRS990/TravelGrp/TotalAmt03127
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0104410
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0127700
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07420 NEWPORT STREET
IRS990/USAddress/CityNm0COMMERCE CITY
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080022
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.LITTLEGIANTSLEARNINGCENTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALFREDO ESGUERRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03032889507
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE GIANTS LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0810624112
ReturnHeader/Filer/PhoneNum03032889507
ReturnHeader/Filer/USAddress/AddressLine1Txt07420 NEWPORT STREET
ReturnHeader/Filer/USAddress/CityNm0COMMERCE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080022
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D4F971795D5CF4E5D3BA510A80253F65E7F0250B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D6D023FF5968838D9F7315FBD23D5FD0313DB4A1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.225.135.84
ReturnHeader/FilingSecurityInformation/IPDt02019-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm008:09:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390758449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIPFLI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07887 E BELLEVIEW AVE SUITE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ENGLEWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080111
ReturnHeader/PreparerPersonGrp/PhoneNum03037590089
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT E FABRY CPA
ReturnHeader/ReturnTs02019-05-14T15:51:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$132,384
Liabilities
$4,684
Net assets
$127,700
Revenue
$611,251
Expenses
$587,961
Net income
$23,290
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
2018Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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