Civic Intelligence

Little Shepherd'S Learning Center

990 • Fiscal year 2017 • EIN 95-4775729

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 26, 2018

Organization ProfileN/A
19700 Rinaldi StreetPorter Ranch, CA 91326

(818) 831-3971

Siviq Scores

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

Liabilities / Assets

49th percentile

0.09x

Higher debt load relative to assets than 49% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.05x

Higher debt load relative to revenue than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

62nd percentile

7.9%

Higher net margin than 62% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

78th percentile

17%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

7.3%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$833,215

Up $120,617 (+17%) from 2016

Net Assets

Up

$758,969

Up $126,627 (+20%) from 2016

Liabilities

Down

$74,246

Down $6,010 (-7.5%) from 2016

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin62nd percentile

Revenue

Up

$1,604,842

Up $109,828 (+7.3%) from 2016

Expenses

Up

$1,478,215

Up $97,958 (+7.1%) from 2016

Net Income

Up

$126,627

Up $11,870 (+10%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth78th 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

2017

Assets$833,215
Liabilities$74,246
Net Assets$758,969
Open 2017 Filing

Operations Trend

Revenue Growth57th 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

2017

Revenue$1,604,842
Expenses$1,478,215
Net Income$126,627
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 26, 2018
Return Version
2017v2.2
Gross Receipts
$1,659,914
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$329,302$420,878▲ $91,576
Land, Buildings, and Equipment, Net$172,391$223,099▲ $50,708
Cash and Non-Interest-Bearing Accounts$174,648$153,345▼ $21,303
Prepaid Expenses and Deferred Charges$27,598$28,241▲ $643
Inventories for Sale or Use$3,378$5,700▲ $2,322
Accounts Receivable$5,281$1,952▼ $3,329
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-
Total Assets$712,598$833,215▲ $120,617
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$42,063$46,433▲ $4,370
Deferred Revenue$38,193$27,813▼ $10,380
Total Liabilities$80,256$74,246▼ $6,010
Net Assets / Fund Balance
Unrestricted Net Assets$632,342$758,969▲ $126,627
Total Net Assets Fund Balance$632,342$758,969▲ $126,627
Total Liabilities and Net Assets / Fund Balance$712,598$833,215▲ $120,617

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$67,616$156,619$224,235
Leasehold Improvements$119,598$47,382$166,980
Equipment$35,885$65,489$101,374
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Mike WilliamsPresident & CEO
Rick RobledoVice President
Jeanne BatemanSecretary
Tim WintersTreasurer & CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,591,589
Investment Income
$0
Other Revenue
$13,253
Change in Net Assets
$126,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,280,662
Other Expenses$197,553
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$771,522$233,092-$1,004,614
Pension Plan Contributions$230,258$45,790-$276,048
Occupancy$45,886$13,863-$59,749
All Other Expenses$12,812$11,219-$24,031
Depreciation Depletion$17,485$5,282-$22,767
Other Expenses$18,114$9,417-$9,417
Insurance$5,925$1,790-$7,715
Advertising$1,503$454-$1,957
Total Functional Expenses$1,134,513$343,702$0$1,478,215
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,260
Fundraising Gross Income$2,260
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

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
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

Filer Name
Little Shepherds Learning Center
EIN
95-4775729
Phone
8188313971
Address
19700 RINALDI STREET, PORTER RANCH, CA 91326

Signing Officer

Name
Maria Peters
Title
Executive Director
Signed
2018-07-26
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
4
Employees
42

Preparer

Firm
Dillon & Avedissianaccountancy Corporation
Address
995 EAST GREEN STREET 528, PASADENA, CA 91106
Preparer
Terrance N Dillon CPA
Phone
6265778885
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The School follows the provisions of uncertain tax positions as addressed in FASB Accounting Standards 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 as such, does not have any uncertain tax positions that are material to the financial statements. The School's federal Organization Exempt from Income Tax returns (Form 990) for the years ended December 31, 2015, 2016 and 2017 are subject to examination by the IRS, generally for three years after they were filed.”

Raw XML AppendixShowing 400 of 408 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt042063
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt046433
IRS990/AccountsReceivableGrp/BOYAmt05281
IRS990/AccountsReceivableGrp/EOYAmt01952
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0454
IRS990/AdvertisingGrp/ProgramServicesAmt01503
IRS990/AdvertisingGrp/TotalAmt01957
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt011219
IRS990/AllOtherExpensesGrp/ProgramServicesAmt012812
IRS990/AllOtherExpensesGrp/TotalAmt024031
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0SHARLENE SALEH
IRS990/BooksInCareOfDetail/PhoneNum08188313971
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt019700 RINALDI STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0PORTER RANCH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0913264100
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0174648
IRS990/CashNonInterestBearingGrp/EOYAmt0153345
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt052812
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0197553
IRS990/CYOtherRevenueAmt013253
IRS990/CYProgramServiceRevenueAmt01591589
IRS990/CYRevenuesLessExpensesAmt0126627
IRS990/CYSalariesCompEmpBnftPaidAmt01280662
IRS990/CYTotalExpensesAmt01478215
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01604842
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt038193
IRS990/DeferredRevenueGrp/EOYAmt027813
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt05282
IRS990/DepreciationDepletionGrp/ProgramServicesAmt017485
IRS990/DepreciationDepletionGrp/TotalAmt022767
IRS990/Desc0THE 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, LEARN, AND PLAY TOGETHER WHILE BEING GUIDED TOWARD A HAPPY, WHOLESOME, AND SPIRITUAL DEVELOPMENT.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt042
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt01134513
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
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/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JEANNE BATEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1MIKE WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm2TIM WINTERS
IRS990/Form990PartVIISectionAGrp/PersonNm3RICK ROBLEDO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer & CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt02260
IRS990/FundraisingGrossIncomeAmt02260
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01659914
IRS990/GrossSalesOfInventoryAmt061449
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01790
IRS990/InsuranceGrp/ProgramServicesAmt05925
IRS990/InsuranceGrp/TotalAmt07715
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt03378
IRS990/InventoriesForSaleOrUseGrp/EOYAmt05700
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0269490
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0172391
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0223099
IRS990/LandBldgEquipCostOrOtherBssAmt0492589
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0632342
IRS990/NetAssetsOrFundBalancesEOYAmt0758969
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt08637
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt08637
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt013863
IRS990/OccupancyGrp/ProgramServicesAmt045886
IRS990/OccupancyGrp/TotalAmt059749
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS & JANITORIAL
IRS990/OtherExpensesGrp/Desc1CLASSROOM SUPPLIES
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL FEES
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09368
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113427
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29417
IRS990/OtherExpensesGrp/ProgramServicesAmt031008
IRS990/OtherExpensesGrp/ProgramServicesAmt118114
IRS990/OtherExpensesGrp/TotalAmt040376
IRS990/OtherExpensesGrp/TotalAmt118114
IRS990/OtherExpensesGrp/TotalAmt213427
IRS990/OtherExpensesGrp/TotalAmt39417
IRS990/OtherRevenueMiscGrp/Desc0OTHER MISC INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04616
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04616
IRS990/OtherRevenueTotalAmt04616
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0233092
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0771522
IRS990/OtherSalariesAndWagesGrp/TotalAmt01004614
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt045790
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0230258
IRS990/PensionPlanContributionsGrp/TotalAmt0276048
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027598
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028241
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc1TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010733
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11580856
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010733
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11580856
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0231555
IRS990/PYOtherRevenueAmt039956
IRS990/PYProgramServiceRevenueAmt01455058
IRS990/PYRevenuesLessExpensesAmt0114757
IRS990/PYSalariesCompEmpBnftPaidAmt01148702
IRS990/PYTotalExpensesAmt01380257
IRS990/PYTotalRevenueAmt01495014
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0126627
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01591589
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0329302
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0420878
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01580856
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01444911
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01400121
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01395661
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01349473
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07171022
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt079058
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0101876
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt071272
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt084462
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt081989
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0418657
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94480
IRS990ScheduleA/PublicSupportPY509Pct00.94060
IRS990ScheduleA/PublicSupportTotal509Amt07171022
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01580856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01444911
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01400121
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01395661
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01349473
IRS990ScheduleA/Total509Grp/TotalAmt07171022
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01659914
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01546787
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01471393
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01480123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01431462
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07589679
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt035885
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065489
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0101374
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0119598
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt047382
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0166980
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067616
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0156619
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0224235
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School follows the provisions of uncertain tax positions as addressed in FASB Accounting Standards 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 as such, does not have any uncertain tax positions that are material to the financial statements. The School's federal Organization Exempt from Income Tax returns (Form 990) for the years ended December 31, 2015, 2016 and 2017 are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0223099
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER, EXECUTIVE DIRECTOR AND BOOKKEEPER REVIEW TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, POLICIES & TAX RETURNS AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0712598
IRS990/TotalAssetsEOYAmt0833215
IRS990/TotalAssetsGrp/BOYAmt0712598
IRS990/TotalAssetsGrp/EOYAmt0833215
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0343702
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01134513
IRS990/TotalFunctionalExpensesGrp/TotalAmt01478215
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt080256
IRS990/TotalLiabilitiesEOYAmt074246
IRS990/TotalLiabilitiesGrp/BOYAmt080256
IRS990/TotalLiabilitiesGrp/EOYAmt074246
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0632342
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0758969
IRS990/TotalProgramServiceExpensesAmt01134513
IRS990/TotalProgramServiceRevenueAmt01591589
IRS990/TotalRevenueGrp/ExclusionAmt08637
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01596205
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01604842
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0712598
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0833215
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0632342
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0758969
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIA PETERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE SHEPHERDS 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/ZIPCd091326
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270170600
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DILLON & AVEDISSIANACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0995 EAST GREEN STREET 528
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PASADENA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$833,215
Liabilities
$74,246
Net assets
$758,969
Revenue
$1,604,842
Expenses
$1,478,215
Net income
$126,627
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
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
2017Detailed filing. Detailed filing data is available for this year.$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