Civic Intelligence

Little Shepherd'S Learning Center

990 • Fiscal year 2021 • EIN 95-4775729

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 01, 2022

Organization ProfileN/A
19700 Rinaldi StreetPorter Ranch, CA 91326-4100

(818) 831-3971

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

71st percentile

27%

Higher net margin than 71% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

91st percentile

80%

Faster asset growth than 91% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

80th percentile

61%

Faster revenue growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$1,436,336

Up $637,759 (+80%) from 2020

Net Assets

Up

$1,260,042

Up $589,969 (+88%) from 2020

Liabilities

Up

$176,294

Up $47,790 (+37%) from 2020

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin71st percentile

Revenue

Up

$2,164,731

Up $822,168 (+61%) from 2020

Expenses

Down

$1,574,762

Down $134,563 (-7.9%) from 2020

Net Income

Up

$589,969

Up $956,731 (+261%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $491,735Liabilities 2011: $81,064Net Assets 2011: $410,6712011Assets 2012: $523,865Liabilities 2012: $97,195Net Assets 2012: $426,6702012Assets 2013: $479,854Liabilities 2013: $67,445Net Assets 2013: $412,4092013Assets 2014: $539,790Liabilities 2014: $72,780Net Assets 2014: $467,0102014Assets 2015: $596,324Liabilities 2015: $78,739Net Assets 2015: $517,5852015Assets 2016: $712,598Liabilities 2016: $80,256Net Assets 2016: $632,3422016Assets 2017: $833,215Liabilities 2017: $74,246Net Assets 2017: $758,9692017Assets 2018: $987,390Liabilities 2018: $96,409Net Assets 2018: $890,9812018Assets 2019: $1,141,563Liabilities 2019: $104,728Net Assets 2019: $1,036,8352019Assets 2020: $798,577Liabilities 2020: $128,504Net Assets 2020: $670,0732020Assets 2021: $1,436,336Liabilities 2021: $176,294Net Assets 2021: $1,260,0422021Assets 2022: $2,299,810Liabilities 2022: $226,184Net Assets 2022: $2,073,6262022Assets 2023: $2,622,854Liabilities 2023: $145,935Net Assets 2023: $2,476,9192023Assets 2024: $2,922,128Liabilities 2024: $90,444Net Assets 2024: $2,831,6842024

Highlighted filing

2021

Assets$1,436,336
Liabilities$176,294
Net Assets$1,260,042
Open 2021 Filing

Operations Trend

Revenue Growth80th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,294,581Expenses 2011: $1,271,711Net Income 2011: $22,8702011Revenue 2012: $1,337,143Expenses 2012: $1,321,144Net Income 2012: $15,9992012Revenue 2013: $1,358,009Expenses 2013: $1,372,270Net Income 2013: -$14,2612013Revenue 2014: $1,403,121Expenses 2014: $1,348,520Net Income 2014: $54,6012014Revenue 2015: $1,421,177Expenses 2015: $1,370,602Net Income 2015: $50,5752015Revenue 2016: $1,495,014Expenses 2016: $1,380,257Net Income 2016: $114,7572016Revenue 2017: $1,604,842Expenses 2017: $1,478,215Net Income 2017: $126,6272017Revenue 2018: $1,738,586Expenses 2018: $1,606,574Net Income 2018: $132,0122018Revenue 2019: $1,857,781Expenses 2019: $1,711,927Net Income 2019: $145,8542019Revenue 2020: $1,342,563Expenses 2020: $1,709,325Net Income 2020: -$366,7622020Revenue 2021: $2,164,731Expenses 2021: $1,574,762Net Income 2021: $589,9692021Revenue 2022: $2,658,689Expenses 2022: $1,845,105Net Income 2022: $813,5842022Revenue 2023: $2,478,692Expenses 2023: $2,075,399Net Income 2023: $403,2932023Revenue 2024: $2,648,378Expenses 2024: $2,293,613Net Income 2024: $354,7652024

Highlighted filing

2021

Revenue$2,164,731
Expenses$1,574,762
Net Income$589,969
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 1, 2022
Return Version
2021v4.0
Gross Receipts
$2,213,945
Mission and Program Overview

Mission

The school's purpose is to provide infants and children through age 6 with an environment that is safe and conducive to good health, where they can assemble, work, and play together while being guided toward a happy, wholesome, and spiritual development. The school's basis for teaching is the bible. The school is open to all who qualify under the standards established. All income is used to fulfill this purpose.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$604,312$1,252,922▲ $648,610
Land, Buildings, and Equipment, Net$175,022$157,928▼ $17,094
Prepaid Expenses and Deferred Charges$14,927$15,931▲ $1,004
Accounts Receivable$659$5,845▲ $5,186
Inventories for Sale or Use$3,657$3,710▲ $53
Total Assets$798,577$1,436,336▲ $637,759
Liabilities
Deferred Revenue$55,808$101,857▲ $46,049
Accounts Payable and Accrued Expenses$72,696$74,437▲ $1,741
Total Liabilities$128,504$176,294▲ $47,790
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$670,073$1,260,042▲ $589,969
Total Net Assets Fund Balance$670,073$1,260,042▲ $589,969
Total Liabilities and Net Assets / Fund Balance$798,577$1,436,336▲ $637,759
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
David KendrickPresident &
Rick RobledoBoard Member
Whitney WatkinsBoard Member
Maria PetersExecutive Di
Tim WintersTreasurer &
Revenue and Support

Revenue Composition

Contributions and Grants
$290,142
Program Service Revenue
$1,873,976
Investment Income
$0
Other Revenue
$613
All Other Contributions
$75,742
Change in Net Assets
$589,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,314,704
Other Expenses$260,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$831,862$245,238-$1,077,100
Other Employee Benefits$126,364$31,809-$158,173
Occupancy$69,508$20,492-$90,000
Payroll Taxes$61,858$17,573-$79,431
Depreciation Depletion$31,637--$31,637
All Other Expenses$13,063$12,798-$25,861
Insurance$9,045$2,666-$11,711
Other Expenses$29,549$7,644-$7,644
Advertising$1,453$429-$1,882
Total Functional Expenses$1,203,089$371,673$0$1,574,762
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,780
Fundraising Direct Expenses$7,526
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

“Treasurer, executive director, and bookkeeper review tax returns.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies & tax returns available to public upon request.”

Filing and Contact Details

Filer

Filer Name
LITTLE SHEPHERD'S LEARNING CENTER
EIN
95-4775729
Phone
8188313971
Address
19700 RINALDI STREET, PORTER RANCH, CA 91326-4100

Signing Officer

Name
Maria Peters
Title
Executive Director
Phone
8188313971
Signed
2022-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Peters
Formed
1999
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
45

Preparer

Firm
Ucmk & Associates
Address
3530 WILSHIRE BLVD STE 1510, LOS ANGELES, CA 90010-2327
Preparer
Paul Kim CPA
Phone
2137055858
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The school's purpose is to provide infant and children through age 6 with an environment that is safe and conducive to good health, where they can assemble, work, and play together while being guided toward a happy, wholesome, and spiritual development. The school's basis for teaching is the bible. The school is open to all who qualify under the standards established. All income is used to fulfill this purpose.”

Form 990, Page 2, Part III, Line 4D

“N/A”

Financial Statement Notes

Schedule D, Page 3, Part X

“The school follows the provisions of uncertain tax positions as addressed in fasb accounting standard codification 740-10-50-15. The school recognized no increase in the liability for unrecognized tax benefits. School management believes it has appropriate support for any tax positions taken, and such, does not have any uncertain tax positions that are material to the financial statements. The school's federal return of organization exempt from income tax (form 990) for the years ended december 31, 2019, 2020, and 2021 are subject to examinations by the irs, generally for three years after they were filed.”

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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/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 23,800 SCRIP SALES 48,734 FUNDRAISING INCOME 15,468 LUNCH/FOOD INCOME 213,510
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01857781
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01715151
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01580856
IRS990ScheduleA/Total509Grp/TotalAmt08661417
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01375298
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01784829
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01659914
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARD CODIFICATION 740-10-50-15. THE SCHOOL RECOGNIZED NO INCREASE IN THE LIABILITY FOR UNRECOGNIZED TAX BENEFITS. SCHOOL MANAGEMENT BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE SCHOOL'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE YEARS ENDED DECEMBER 31, 2019, 2020, AND 2021 ARE SUBJECT TO EXAMINATIONS BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S PURPOSE IS TO PROVIDE INFANT AND CHILDREN THROUGH AGE 6 WITH AN ENVIRONMENT THAT IS SAFE AND CONDUCIVE TO GOOD HEALTH, WHERE THEY CAN ASSEMBLE, WORK, AND PLAY TOGETHER WHILE BEING GUIDED TOWARD A HAPPY, WHOLESOME, AND SPIRITUAL DEVELOPMENT. THE SCHOOL'S BASIS FOR TEACHING IS THE BIBLE. THE SCHOOL IS OPEN TO ALL WHO QUALIFY UNDER THE STANDARDS ESTABLISHED. ALL INCOME IS USED TO FULFILL THIS PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TREASURER, EXECUTIVE DIRECTOR, AND BOOKKEEPER REVIEW TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES & TAX RETURNS AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01203089
IRS990/TotalFunctionalExpensesGrp/TotalAmt01574762
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0128504
IRS990/TotalLiabilitiesEOYAmt0176294
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IRS990/TotalLiabilitiesGrp/EOYAmt0176294
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02164731
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019700 RINALDI STREET
IRS990/USAddress/CityNm0PORTER RANCH
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091326
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIA PETERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08188313971
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE SHEPHERD'S LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0954775729
ReturnHeader/Filer/PhoneNum08188313971
ReturnHeader/Filer/USAddress/AddressLine1Txt019700 RINALDI STREET
ReturnHeader/Filer/USAddress/CityNm0PORTER RANCH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0913264100
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0UCMK & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03530 WILSHIRE BLVD STE 1510
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0900102327
ReturnHeader/PreparerPersonGrp/PhoneNum02137055858
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL KIM CPA
ReturnHeader/ReturnTs02022-11-07T17:13:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARIA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PETERS
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,436,336
Liabilities
$176,294
Net assets
$1,260,042
Revenue
$2,164,731
Expenses
$1,574,762
Net income
$589,969
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.09$2.83$2.65$2.29$0.35
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.15$2.48$2.48$2.08$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.23$2.07$2.66$1.85$0.81
2021Detailed filing. Detailed filing data is available for this year.$1.44$0.18$1.26$2.16$1.57$0.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.13$0.67$1.34$1.71$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.10$1.04$1.86$1.71$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.10$0.89$1.74$1.61$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.07$0.76$1.60$1.48$0.13
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.08$0.63$1.50$1.38$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.08$0.52$1.42$1.37$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.07$0.47$1.40$1.35$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.48$0.07$0.41$1.36$1.37$0.01
2012Summary only. Only limited summary data is available for this year.$0.52$0.10$0.43$1.34$1.32$0.02
2011Summary only. Only limited summary data is available for this year.$0.49$0.08$0.41$1.29$1.27$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits