Civic Intelligence

Little Shepherd'S Learning Center

990 • Fiscal year 2020 • EIN 95-4775729

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 07, 2021

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

58th percentile

0.16x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.10x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

12th percentile

-27%

Higher net margin than 12% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

3rd percentile

-30%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

17th percentile

-28%

Faster revenue growth than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$798,577

Down $342,986 (-30%) from 2019

Net Assets

Down

$670,073

Down $366,762 (-35%) from 2019

Liabilities

Up

$128,504

Up $23,776 (+23%) from 2019

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin12th percentile

Revenue

Down

$1,342,563

Down $515,218 (-28%) from 2019

Expenses

Down

$1,709,325

Down $2,602 (-0.2%) from 2019

Net Income

Down

-$366,762

Down $512,616 (-351%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth3rd 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

2020

Assets$798,577
Liabilities$128,504
Net Assets$670,073
Open 2020 Filing

Operations Trend

Revenue Growth17th 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

2020

Revenue$1,342,563
Expenses$1,709,325
Net Income-$366,762
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 7, 2021
Return Version
2020v4.0
Gross Receipts
$1,375,298
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
Cash and Non-Interest-Bearing Accounts$506,566$604,312▲ $97,746
Savings and Temporary Cash Investments$423,646$0▼ $423,646
Land, Buildings, and Equipment, Net$183,448$175,022▼ $8,426
Prepaid Expenses and Deferred Charges$22,253$14,927▼ $7,326
Inventories for Sale or Use$5,290$3,657▼ $1,633
Accounts Receivable$360$659▲ $299
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$1,141,563$798,577▼ $342,986
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$56,660$72,696▲ $16,036
Deferred Revenue$48,068$55,808▲ $7,740
Total Liabilities$104,728$128,504▲ $23,776
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,036,835$670,073▼ $366,762
Total Net Assets Fund Balance$1,036,835$670,073▼ $366,762
Total Liabilities and Net Assets / Fund Balance$1,141,563$798,577▼ $342,986

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$133,364$294,400$427,764
Other Land Buildings$41,658$66,705$108,363
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
David KendrickPresident & CEO
Rick RobledoBoard member
Whitney WatkinsBoard member
Tim WintersTreasurer & CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$356,047
Program Service Revenue
$987,464
Investment Income
$0
Other Revenue
$-948
All Other Contributions
$24,647
Change in Net Assets
$-366,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,444,312
Other Expenses$265,013
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$895,494$261,420-$1,156,914
Other Employee Benefits$166,805$34,191-$200,996
Occupancy$69,663$20,337-$90,000
Payroll Taxes$67,500$18,902-$86,402
Depreciation Depletion$23,638$6,901-$30,539
All Other Expenses$16,755$8,836-$25,591
Insurance$11,121$3,247-$14,368
Other Expenses$24,275$7,223-$7,223
Advertising$1,672$488-$2,160
Total Functional Expenses$1,319,081$390,244$0$1,709,325
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,550
Fundraising Direct Expenses$7,908
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
Audit committee
No
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, 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
2021-09-07
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
4
Employees
41

Preparer

Firm
Dillon & Avedissianaccountancy Corporation
Address
995 EAST GREEN STREET 528, PASADENA, CA 91106
Preparer
Terrance Dillon
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, 2018, 2019 and 2020are subject to examination by the IRS, generally for three years after they were filed.”

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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RevenueAmt01019251
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0423646
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08055
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0370267
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0987464
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01851616
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01707096
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01580856
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01444911
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07571943
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt071162
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt069678
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt079058
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0101876
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0353561
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95740
IRS990ScheduleA/PublicSupportPY509Pct00.95320
IRS990ScheduleA/PublicSupportTotal509Amt07942210
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01343511
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01857781
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01715151
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01580856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01444911
IRS990ScheduleA/Total509Grp/TotalAmt07942210
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01928943
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01659914
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01546787
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08295771
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0133364
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0294400
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0427764
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041658
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt066705
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0108363
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, 2018, 2019 and 2020are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0175022
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
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01141563
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IRS990/TotalAssetsGrp/EOYAmt0798577
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IRS990/TotalContributionsAmt0356047
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0390244
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01319081
IRS990/TotalFunctionalExpensesGrp/TotalAmt01709325
IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceRevenueAmt0987464
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01342563
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01141563
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0798577
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019700 RINALDI STREET
IRS990/USAddress/CityNm0PORTER RANCH
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0913264100
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIA PETERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-07
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

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$798,577
Liabilities
$128,504
Net assets
$670,073
Revenue
$1,342,563
Expenses
$1,709,325
Net income
-$366,762
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
2020Detailed filing. Detailed filing data is available for this year.$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