Civic Intelligence

Little Spruce Nature School Inc

EIN 81-5211273 • 501(c)3 • Jasper, IN

Profile

To provide an educational program for preschool and pre-kindergarten aged children (in nature) through the use of outdoor activities.

PO Box 452Jasper, IN 47547

littlespruce.weebly.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.32x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.84x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

86th percentile

39%

Higher net margin than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

73rd percentile

17%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-44%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$252,137

Up $36,012 (+17%) from 2023

Liabilities

Down

$80,503

Down $2,154 (-2.6%) from 2023

Net Assets

Up

$171,634

Up $38,166 (+29%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin86th percentile

Revenue

Down

$96,367

Down $74,400 (-44%) from 2023

Expenses

Up

$58,991

Up $3,614 (+6.5%) from 2023

Net Income

Down

$37,376

Down $78,014 (-68%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2021: $24,496Liabilities 2021: $2,151Net Assets 2021: $22,3452021Assets 2022: $19,969Liabilities 2022: $2,532Net Assets 2022: $17,4372022Assets 2023: $216,125Liabilities 2023: $82,657Net Assets 2023: $133,4682023Assets 2024: $252,137Liabilities 2024: $80,503Net Assets 2024: $171,6342024

Highlighted filing

2024

Assets$252,137
Liabilities$80,503
Net Assets$171,634
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2021: $59,111Expenses 2021: $47,871Net Income 2021: $11,2402021Revenue 2022: $47,659Expenses 2022: $52,567Net Income 2022: -$4,9082022Revenue 2023: $170,767Expenses 2023: $55,377Net Income 2023: $115,3902023Revenue 2024: $96,367Expenses 2024: $58,991Net Income 2024: $37,3762024

Highlighted filing

2024

Revenue$96,367
Expenses$58,991
Net Income$37,376
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$252,137
Liabilities
$80,503
Net assets
$171,634
Revenue
$96,367
Expenses
$58,991
Net income
$37,376
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.52$0.81$1.72$0.96$0.59$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.16$0.83$1.33$1.71$0.55$1.15
2022Detailed filing. Detailed filing data is available for this year.$0.20$0.03$0.17$0.48$0.53$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.24$0.02$0.22$0.59$0.48$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 26, 2025
Return Version
2024v5.0
Gross Receipts
$96,367
Mission and Program Overview

Mission

To provide an educational program for preschool and pre-kindergarten aged children (in nature) through the use of outdoor activities.

Program Services

DescriptionGrantsExpenses
TO PROVIDE AN EDUCATIONAL PROGRAM FOR PRESCHOOL AND PRE-KINDERGARTEN AGED CHILDREN (IN NATURE) THROUGH THE USE OF OUTDOOR ACTIVITIES.-$54,328
TUITION & FEES-$4,663
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
REID SAKELTreasurer-$0--
KAREN LEGRISPresident-$0--
LORI WIGANDSecretary-$0--
BRENT SEIBERTAt Large Mem-$0--
TONIA MESSMERAt Large Mem-$0--
Filing and Contact Details

Filer

Filer Name
Little Spruce Nature School Inc
EIN
81-5211273
Phone
8126301691
Address
PO BOX 452, JASPER, IN 47547

Signing Officer

Name
Reid Sakel
Title
Treasurer
Phone
8126301691
Signed
2025-08-26
Discuss with paid preparer
Yes

Preparer

Firm
Pinnacle CPA Advisory Group LLC
Address
590 LEXINGTON AVE, MANSFIELD, OH 44907-1505
Preparer
Derek S Fike
Phone
4197563211
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses supplies & software 6,867 insurance 3,872 other business 76 bank charges 60 business registration 22 professional fees 620 total 11,517”

Form 990-ez, Part I, Line 20

“Book / tax depreciation difference 790”

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 80,000 80,000 withheld payroll taxes 2,657 503”

Form 990-ez, Part III

“To provide an educational program for preschool and pre-kindergarten aged children (in nature) through the use of outdoor activities.”

Form 990-ez, Part III, Line 31

“TUITION & FEES”

Raw XML Appendix151 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0REID SAKEL
IRS990EZ/BooksInCareOfDetail/PhoneNum08126301691
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02156 NORTH ANYA COURT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HUNTINGBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd047542
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0100479
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt053868
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt029161
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt037376
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0216125
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0252137
IRS990EZ/GrossReceiptsAmt096367
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0115646
IRS990EZ/LandAndBuildingsGrp/EOYAmt0198269
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0133468
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0171634
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0133468
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0171634
IRS990EZ/OccupancyRentUtltsAndMaintAmt08710
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0REID SAKEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KAREN LEGRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LORI WIGAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRENT SEIBERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TONIA MESSMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3AT LARGE MEM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4AT LARGE MEM
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0790
IRS990EZ/OtherExpensesTotalAmt011517
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE AN EDUCATIONAL PROGRAM FOR PRESCHOOL AND PRE-KINDERGARTEN AGED CHILDREN (IN NATURE) THROUGH THE USE OF OUTDOOR ACTIVITIES.
IRS990EZ/ProgramServiceRevenueAmt067206
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE AN EDUCATIONAL PROGRAM FOR PRESCHOOL AND PRE-KINDERGARTEN AGED CHILDREN (IN NATURE) THROUGH THE USE OF OUTDOOR ACTIVITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TUITION & FEES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt054328
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt14663
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt038764
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt082657
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt080503
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt058991
IRS990EZ/TotalProgramServiceExpensesAmt058991
IRS990EZ/TotalRevenueAmt096367
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HTTPS://LITTLESPRUCE.WEEBLY.COM
IRS990ScheduleA/SchoolInd0X
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
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SUPPLIES & SOFTWARE 6,867 INSURANCE 3,872 OTHER BUSINESS 76 BANK CHARGES 60 BUSINESS REGISTRATION 22 PROFESSIONAL FEES 620 TOTAL 11,517
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 790
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNSECURED NOTES AND LOANS PAYABLE 80,000 80,000 WITHHELD PAYROLL TAXES 2,657 503
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROVIDE AN EDUCATIONAL PROGRAM FOR PRESCHOOL AND PRE-KINDERGARTEN AGED CHILDREN (IN NATURE) THROUGH THE USE OF OUTDOOR ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TUITION & FEES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0REID SAKEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08126301691
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE SPRUCE NATURE SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0815211273
ReturnHeader/Filer/PhoneNum08126301691
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 452
ReturnHeader/Filer/USAddress/CityNm0JASPER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047547
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832326569
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PINNACLE CPA ADVISORY GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0590 LEXINGTON AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0449071505
ReturnHeader/PreparerPersonGrp/PhoneNum04197563211
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEREK S FIKE
ReturnHeader/ReturnTs02025-08-28T09:17:34-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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