Civic Intelligence

Little Giants Learning Center

990 • Fiscal year 2020 • EIN 81-0624112

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 30, 2021

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

71st percentile

0.22x

Higher debt load relative to assets than 71% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.13x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

63rd percentile

14%

Higher net margin than 63% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

65th percentile

$47,988

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

88th percentile

84%

Faster asset growth than 88% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

50th percentile

-0.7%

Faster revenue growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$406,168

Up $184,951 (+84%) from 2019

Net Assets

Up

$316,161

Up $99,419 (+46%) from 2019

Liabilities

Up

$90,007

Up $85,532 (+1911%) from 2019

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin63rd percentile

Revenue

Down

$694,646

Down $4,584 (-0.7%) from 2019

Expenses

Down

$595,227

Down $14,961 (-2.5%) from 2019

Net Income

Up

$99,419

Up $10,377 (+12%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth88th 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

2020

Assets$406,168
Liabilities$90,007
Net Assets$316,161
Open 2020 Filing

Operations Trend

Revenue Growth50th 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

2020

Revenue$694,646
Expenses$595,227
Net Income$99,419
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 30, 2021
Return Version
2020v4.1
Gross Receipts
$694,646
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
Savings and Temporary Cash Investments$120,661$391,577▲ $270,916
Cash and Non-Interest-Bearing Accounts$100,556$14,591▼ $85,965
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$221,217$406,168▲ $184,951
Liabilities
Unsecured Notes Loans Payable-$86,250-
Accounts Payable and Accrued Expenses$4,475$3,757▼ $718
Total Liabilities$4,475$90,007▲ $85,532
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,742$316,161▲ $99,419
Total Net Assets Fund Balance$216,742$316,161▲ $99,419
Total Liabilities and Net Assets / Fund Balance$221,217$406,168▲ $184,951

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$29,162$29,162
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Maria EsguerraExecutive DirectorFT$47,988$47,988

Board Members and Trustees

NameTitle
Armando GuardiolaChair
Veronica RodriguezVice Chair
Jose RiveraBoard Member
Jovan CardozaSecretary
Alfredo EsguerraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$89,113
Program Service Revenue
$605,255
Investment Income
$278
Other Revenue
$0
All Other Contributions
$89,113
Change in Net Assets
$99,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$402,888
Other Expenses$192,339
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$293,806$32,645-$326,451
Occupancy$88,066$2,724-$90,790
Current Officers, Directors, Trustees, and Key Employees$23,994$23,994-$47,988
Payroll Taxes$24,182$4,267-$28,449
All Other Expenses$8,572$7,707-$16,279
Insurance$8,737$270-$9,007
Office Expenses$7,023$1,239-$8,262
Other Expenses$8,012$243-$8,012
Fees for Services Other-$965-$965
Fees for Services Accounting-$914-$914
Travel$493--$493
Total Functional Expenses$520,259$74,968$0$595,227
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$90,790
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
2021-04-30
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
12
Volunteers
5

Preparer

Firm
Wipfli Llp
Address
7887 E BELLEVIEW AVE SUITE 700, ENGLEWOOD, CO 80111
Preparer
Robert E Fabry CPA
Phone
3037590089
Raw XML Appendix395 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04475
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03757
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE 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.
IRS990/AllOtherContributionsAmt089113
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt07707
IRS990/AllOtherExpensesGrp/ProgramServicesAmt08572
IRS990/AllOtherExpensesGrp/TotalAmt016279
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum03032889507
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07420 NEWPORT STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0COMMERCE CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080022
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd01
IRS990/BusinessRlnWithOrgMemInd01
IRS990/CashNonInterestBearingGrp/BOYAmt0100556
IRS990/CashNonInterestBearingGrp/EOYAmt014591
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt023994
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt023994
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt047988
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt089113
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0278
IRS990/CYOtherExpensesAmt0192339
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0605255
IRS990/CYRevenuesLessExpensesAmt099419
IRS990/CYSalariesCompEmpBnftPaidAmt0402888
IRS990/CYTotalExpensesAmt0595227
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0694646
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDE CHILD CARE IN COMMERCE CITY, COLORADO TO ANY PERSON WHO QUALIFIES WITHIN THE GUIDELINES ESTABLISHED BY THE COLORADO DEPARTMENT OF HUMAN SERVICES. THE CENTER PROVIDES ASSISTANCE TO LOW INCOME FAMILIES THROUGH REDUCED FEES. THE CENTER PROVIDES SERVICES TO PARENTS THAT NEED CHILD CARE SERVICES ON A PART-TIME BASIS TO ALLOW THOSE PARENTS TO SEEK EMPLOYMENT.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0520259
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0914
IRS990/FeesForServicesAccountingGrp/TotalAmt0914
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0965
IRS990/FeesForServicesOtherGrp/TotalAmt0965
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ARMANDO GUARDIOLA
IRS990/Form990PartVIISectionAGrp/PersonNm1VERONICA RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm2JOVAN CARDOZA
IRS990/Form990PartVIISectionAGrp/PersonNm3ALFREDO ESGUERRA
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSE RIVERA
IRS990/Form990PartVIISectionAGrp/PersonNm5MARIA ESGUERRA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt547988
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0694646
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0270
IRS990/InsuranceGrp/ProgramServicesAmt08737
IRS990/InsuranceGrp/TotalAmt09007
IRS990/InvestmentIncomeGrp/ExclusionAmt0278
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0278
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt029162
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt029162
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0216742
IRS990/NetAssetsOrFundBalancesEOYAmt0316161
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0216742
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0316161
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02724
IRS990/OccupancyGrp/ProgramServicesAmt088066
IRS990/OccupancyGrp/TotalAmt090790
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01239
IRS990/OfficeExpensesGrp/ProgramServicesAmt07023
IRS990/OfficeExpensesGrp/TotalAmt08262
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EQUIPMENT COSTS
IRS990/OtherExpensesGrp/Desc1FOOD & VOLUNTEER MEALS
IRS990/OtherExpensesGrp/Desc2BUILDING EXPENSES
IRS990/OtherExpensesGrp/Desc3EDUCATIONAL SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0243
IRS990/OtherExpensesGrp/ProgramServicesAmt026690
IRS990/OtherExpensesGrp/ProgramServicesAmt122811
IRS990/OtherExpensesGrp/ProgramServicesAmt27873
IRS990/OtherExpensesGrp/ProgramServicesAmt38012
IRS990/OtherExpensesGrp/TotalAmt026690
IRS990/OtherExpensesGrp/TotalAmt122811
IRS990/OtherExpensesGrp/TotalAmt28116
IRS990/OtherExpensesGrp/TotalAmt38012
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt032645
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0293806
IRS990/OtherSalariesAndWagesGrp/TotalAmt0326451
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04267
IRS990/PayrollTaxesGrp/ProgramServicesAmt024182
IRS990/PayrollTaxesGrp/TotalAmt028449
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARIA ESGUERRA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE TUITION
IRS990/ProgramServiceRevenueGrp/Desc1FOOD PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0577431
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt127824
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0577431
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt127824
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt068822
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025
IRS990/PYOtherExpensesAmt0196205
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0630383
IRS990/PYRevenuesLessExpensesAmt089042
IRS990/PYSalariesCompEmpBnftPaidAmt0413983
IRS990/PYTotalExpensesAmt0610188
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0699230
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt099419
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0605255
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0120661
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0391577
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt089113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt068822
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt061204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt063627
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt095756
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0378522
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0278
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0361
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0605255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0630383
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0550031
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0450182
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0421096
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02656947
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0278
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0361
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt03035469
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0694368
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0699205
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0611235
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0513809
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0516852
IRS990ScheduleA/Total509Grp/TotalAmt03035469
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0694646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0699230
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0611251
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0513851
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0516852
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03035830
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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/TransactionAmt090790
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0221217
IRS990/TotalAssetsEOYAmt0406168
IRS990/TotalAssetsGrp/BOYAmt0221217
IRS990/TotalAssetsGrp/EOYAmt0406168
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt089113
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074968
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0520259
IRS990/TotalFunctionalExpensesGrp/TotalAmt0595227
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04475
IRS990/TotalLiabilitiesEOYAmt090007
IRS990/TotalLiabilitiesGrp/BOYAmt04475
IRS990/TotalLiabilitiesGrp/EOYAmt090007
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0216742
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0316161
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0520259
IRS990/TotalProgramServiceRevenueAmt0605255
IRS990/TotalReportableCompFromOrgAmt047988
IRS990/TotalRevenueGrp/ExclusionAmt0278
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0605255
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0694646
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0221217
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0406168
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0493
IRS990/TravelGrp/TotalAmt0493
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt086250
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALFREDO ESGUERRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03032889507
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-30
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/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/PreparationDt02021-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT E FABRY CPA
ReturnHeader/ReturnTs02021-04-30T19:07:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALFREDO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ESGUERRA
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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
$406,168
Liabilities
$90,007
Net assets
$316,161
Revenue
$694,646
Expenses
$595,227
Net income
$99,419
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
2020Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $500k-$1M nonprofits