Civic Intelligence

Little Giants Learning Center

990 • Fiscal year 2022 • EIN 81-0624112

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 08, 2023

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

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

37th percentile

0.00x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$55,134

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

8th percentile

-26%

Faster asset growth than 8% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

38th percentile

-0.8%

Faster revenue growth than 38% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$243,040

Down $84,161 (-26%) from 2021

Net Assets

Down

$240,581

Down $84,419 (-26%) from 2021

Liabilities

Up

$2,459

Up $258 (+12%) from 2021

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin20th percentile

Revenue

Down

$643,533

Down $5,155 (-0.8%) from 2021

Expenses

Up

$727,952

Up $88,103 (+14%) from 2021

Net Income

Down

-$84,419

Down $93,258 (-1055%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth8th 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

2022

Assets$243,040
Liabilities$2,459
Net Assets$240,581
Open 2022 Filing

Operations Trend

Revenue Growth38th 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

2022

Revenue$643,533
Expenses$727,952
Net Income-$84,419
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 8, 2023
Return Version
2022v5.0
Gross Receipts
$643,533
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$201,610$201,630▲ $20
Cash and Non-Interest-Bearing Accounts$121,591$32,683▼ $88,908
Land, Buildings, and Equipment, Net$4,000$8,727▲ $4,727
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$327,201$243,040▼ $84,161
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,201$2,459▲ $258
Total Liabilities$2,201$2,459▲ $258
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$325,000$240,581▼ $84,419
Total Net Assets Fund Balance$325,000$240,581▼ $84,419
Total Liabilities and Net Assets / Fund Balance$327,201$243,040▼ $84,161

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,400$31,762$34,162
Leasehold Improvements$6,327$218$6,545
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Maria OsorioExecutive DirectorFT$55,134$55,134

Board Members and Trustees

NameTitle
Armando GuardiolaChairman
Veronica RodriguesVice Chairman
Jose RiveraBoard Member
Nicole HeringSecretary
Jael LozanoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$292,745
Program Service Revenue
$350,768
Investment Income
$20
Other Revenue
$0
All Other Contributions
$196,971
Change in Net Assets
$-84,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$484,607
Other Expenses$243,345
Total Fundraising Expense$22,354
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$376,200$11,990$13,021$401,211
Occupancy$104,465$3,360$3,585$111,410
Current Officers, Directors, Trustees, and Key Employees$51,697$1,774$1,663$55,134
Payroll Taxes$26,501$852$909$28,262
Office Expenses$16,214$522$557$17,293
All Other Expenses$11,282$363$387$12,032
Insurance$10,633$342$365$11,340
Other Expenses$10,488$439$468$10,488
Travel$9,397$302$322$10,021
Fees for Services Accounting$4,634$149$159$4,942
Fees for Services Other$2,619$184$90$2,893
Depreciation Depletion$1,705$54$59$1,818
Total Functional Expenses$684,546$21,052$22,354$727,952
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
A M Associates IncExecutive Dir.Lease of PropertyNo$99,000

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
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
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 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
Maria Osorio
Title
Executive Director
Signed
2023-08-08
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
13
Volunteers
13

Preparer

Firm
Olson Reyes & Sauerwein LLC
Address
5161 E Arapahoe Road Suite 100, Centennial, CO 80122
Preparer
Zachary D Pietrocarlo
Phone
3038895981
Raw XML AppendixShowing 400 of 467 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02201
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02459
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
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/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0196971
IRS990/AllOtherExpensesGrp/FundraisingAmt0387
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0363
IRS990/AllOtherExpensesGrp/ProgramServicesAmt011282
IRS990/AllOtherExpensesGrp/TotalAmt012032
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum03032889507
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07420 NEWPORT STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0COMMERCE CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080022
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt0121591
IRS990/CashNonInterestBearingGrp/EOYAmt032683
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt01663
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt01774
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt051697
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt055134
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0292745
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt020
IRS990/CYOtherExpensesAmt0243345
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0350768
IRS990/CYRevenuesLessExpensesAmt0-84419
IRS990/CYSalariesCompEmpBnftPaidAmt0484607
IRS990/CYTotalExpensesAmt0727952
IRS990/CYTotalFundraisingExpenseAmt022354
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0643533
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt059
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt054
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01705
IRS990/DepreciationDepletionGrp/TotalAmt01818
IRS990/Desc0PROVIDE 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. 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/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0661897
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0159
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0149
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04634
IRS990/FeesForServicesAccountingGrp/TotalAmt04942
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt090
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0184
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02619
IRS990/FeesForServicesOtherGrp/TotalAmt02893
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.50
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/PersonNm0MARIA OSORIO
IRS990/Form990PartVIISectionAGrp/PersonNm1ARMANDO GUARDIOLA
IRS990/Form990PartVIISectionAGrp/PersonNm2VERONICA RODRIGUES
IRS990/Form990PartVIISectionAGrp/PersonNm3NICOLE HERING
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSE RIVERA
IRS990/Form990PartVIISectionAGrp/PersonNm5JAEL LOZANO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt055134
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt095774
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0643533
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt0365
IRS990/InsuranceGrp/ManagementAndGeneralAmt0342
IRS990/InsuranceGrp/ProgramServicesAmt010633
IRS990/InsuranceGrp/TotalAmt011340
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt020
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt031980
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04000
IRS990/LandBldgEquipBasisNetGrp/EOYAmt08727
IRS990/LandBldgEquipCostOrOtherBssAmt040707
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0325000
IRS990/NetAssetsOrFundBalancesEOYAmt0240581
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0325000
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0240581
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03585
IRS990/OccupancyGrp/ManagementAndGeneralAmt03360
IRS990/OccupancyGrp/ProgramServicesAmt0104465
IRS990/OccupancyGrp/TotalAmt0111410
IRS990/OfficeExpensesGrp/FundraisingAmt0557
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0522
IRS990/OfficeExpensesGrp/ProgramServicesAmt016214
IRS990/OfficeExpensesGrp/TotalAmt017293
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BUILDING EXPENSES
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2LEARNING EXPENSES
IRS990/OtherExpensesGrp/Desc3GRANT RENTALS & SMALL EQUIPMEN
IRS990/OtherExpensesGrp/FundraisingAmt0769
IRS990/OtherExpensesGrp/FundraisingAmt1468
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0721
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1439
IRS990/OtherExpensesGrp/ProgramServicesAmt022412
IRS990/OtherExpensesGrp/ProgramServicesAmt122649
IRS990/OtherExpensesGrp/ProgramServicesAmt213650
IRS990/OtherExpensesGrp/ProgramServicesAmt310488
IRS990/OtherExpensesGrp/TotalAmt023902
IRS990/OtherExpensesGrp/TotalAmt122649
IRS990/OtherExpensesGrp/TotalAmt214557
IRS990/OtherExpensesGrp/TotalAmt310488
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013021
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011990
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0376200
IRS990/OtherSalariesAndWagesGrp/TotalAmt0401211
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0909
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0852
IRS990/PayrollTaxesGrp/ProgramServicesAmt026501
IRS990/PayrollTaxesGrp/TotalAmt028262
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE TUITION
IRS990/ProgramServiceRevenueGrp/Desc1FOOD PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0325161
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125607
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0325161
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125607
IRS990/ProgSrvcAccomActy2Grp/Desc0TOTES OF HOPE PROGRAM: IN PARTNERSHIP WITH THE FOOD BANK OF THE ROCKIES LITTLE GIANTS PROVIDES A BAG TO STUDENTS WITH NUTRITIOUS WEEKEND MEALS AND SNACKS. THIS PROGRAM IS VERY IMPORTANT BECAUSE MANY CHILDREN FROM OUR PROGRAM EXPERIENCED FOOD INSECURITY WHEN THEY ARE NOT AT THE CENTER. LITTLE GIANTS LEARNING CENTER PROVIDED OVER 1000 BAGS OF FOOD TO CHILDREN IN 2021.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt022649
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt025607
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0240847
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt033
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0183338
IRS990/PYProgramServiceRevenueAmt0407808
IRS990/PYRevenuesLessExpensesAmt08839
IRS990/PYSalariesCompEmpBnftPaidAmt0456511
IRS990/PYTotalExpensesAmt0639849
IRS990/PYTotalRevenueAmt0648688
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-84419
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0325161
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0201610
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0201630
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0196971
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt069518
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt089113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt068822
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt061204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0485628
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt020
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt033
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0278
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0372
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0350768
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0407808
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0605255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0630383
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0550031
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02544245
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0278
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0372
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt03029873
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0547739
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0477326
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0694368
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0699205
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0611235
IRS990ScheduleA/Total509Grp/TotalAmt03029873
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0547759
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0477359
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0694646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0699230
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0611251
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03030245
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt02400
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031762
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034162
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06327
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0218
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06545
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08727
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0A M ASSOCIATES INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIR.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt099000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE OF PROPERTY
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: A&M ASSOCIATES, INC.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: EXECUTIVE DIRECTOR(D) DESCRIPTION OF TRANSACTION: LEASE OF PROPERTYPART IV, LINE 1MARIA OSORIO IS THE EXECUTIVE DIRECTOR OF LITTLE GIANTS LEARNING CENTER. SHE IS THE OWNER OF A&M ASSOCIATES, INC. A&M ASSOCIATES, INC. LEASES THE BUILDING TO LITTLE GIANTS LEARNING CENTER.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
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 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 C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0327201
IRS990/TotalAssetsEOYAmt0243040
IRS990/TotalAssetsGrp/BOYAmt0327201
IRS990/TotalAssetsGrp/EOYAmt0243040
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0292745
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022354
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021052

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$243,040
Liabilities
$2,459
Net assets
$240,581
Revenue
$643,533
Expenses
$727,952
Net income
-$84,419
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
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
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. 2022 filings • 501(c)3 • $500k-$1M nonprofits