2024-05-15T13:58:31-04:00 2023-06-30 953437527 SITKOFFO'NEIL ACCOUNTANCY CORPORATION 10099 EAST RIVER STREET TRUCKEE CA 96161 990 2022-07-01 832579201 LITTLE GEMS OF THE SIERRA PRESCHOOL LITT PO BOX 8803 TRUCKEE CA 96162 TRACY BONDI SECRETARY 2024-05-14 true TRACY BONDI 999009999 false NANCY HERRERA P01498876 5305873200 2024-05-14 2022 2023-04-26 12:10:37Z LAUREN BELLO OKERMAN PO BOX 8802 TRUCKEE CA 96162 974722 false X LITTLEGEMSTRUCKEE.ORG X 2018 LITTLE GEMS OF THE SIERRA IS A COMMUNITY THAT HONORS AND NURTURES THE WHOLE CHILD - HEAD, HEART, AND HANDS BY ENGAGING THE MIND, ENLIVENING THE IMAGINATION, AND STRENGTHENING THE WILL. THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE EARLY CHILDHOOD EDUCATIONAL PROGRAMS EMPHASIZING A CURRICULUM INSPIRED BY WALDORF EDUCATION, WITH THE ADDITIONAL GOAL OF INCREASING ACCESSIBILITY TO THESE EDUCATIONAL OPPORTUNITIES. LITTLE GEMS OPERATES AN EARLY CHILDHOOD EDUCATION CENTER FOR CHILDREN WHO ARE THREE (3) MONTHS TO FIVE (5) YEARS OLD IN TRUCKEE, CALIFORNIA. 5 5 17 40 0 24432 103173 772957 871295 80 254 0 797469 974722 0 0 482040 556622 0 0 237087 445260 719127 1001882 78342 -27160 264248 339982 429 103323 263819 236659 X LITTLE GEMS OF THE SIERRA IS A COMMUNITY THAT HONORS AND NURTURES THE WHOLE CHILD - HEAD, HEART, AND HANDS BY ENGAGING THE MIND, ENLIVENING THE IMAGINATION, AND STRENGTHENING THE WILL. THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE EARLY CHILDHOOD EDUCATIONAL PROGRAMS EMPHASIZING A CURRICULUM INSPIRED BY WALDORF EDUCATION, WITH THE ADDITIONAL GOAL OF INCREASING ACCESSIBILITY TO THESE EDUCATIONAL OPPORTUNITIES. LITTLE GEMS OPERATES AN EARLY CHILDHOOD EDUCATION CENTER FOR CHILDREN WHO ARE THREE (3) MONTHS TO FIVE (5) YEARS OLD IN TRUCKEE, CALIFORNIA. false false 907540 871295 AS A PRESCHOOL, LITTLE GEMS OPERATES A "SCHOOL" AS DEFINED BY THE INTERNAL REVENUE SERVICE ("IRS"), AS AN EDUCATIONAL ORGANIZATION WHOSE PRIMARY FUNCTION IS THE PRESENTATION OF FORMAL INSTRUCTION, AND WHICH NORMALLY MAINTAINS A REGULAR FACULTY AND CURRICULUM AND NORMALLY HAS A REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ATTENDANCE AT THE PLACE WHERE ITS EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. LITTLE GEMS IS A "PUBLIC CHARITY" (AS DEFINED BY THE IRS), EXEMPT UNDER SECTION 501(C)(3) AS A SCHOOL RECEIVING BROAD FINANCIAL SUPPORT FROM THE GENERAL PUBLIC. LITTLE GEMS HAS CURRENTLY REACHED ITS MAXIMUM ENROLLMENT FOR OUR EXISTING PRESCHOOL FACILITIES AND PLANS TO LOOK AT OPTIONS TO INCREASE THE PROGRAM ADDING A SECOND SITE WHEN RESOURCES AND FINANCING ALLOW. LITTLE GEMS CURRENTLY HAS A LONG WAITLIST OF NEW CHILDREN THAT WOULD LIKE TO ENROLL IN OUR PROGRAM, SO WE SEE ADDING A SECOND LOCATION AS A BENEFIT TO THE COMMUNITY AS THERE IS A GREAT NEED FOR CHILDCARE IN THE COMMUNITY. LITTLE GEMS HAS CONTINUED TO REINVEST IN HIGHER TEACHER PAY SO THAT THE PRESCHOOL TEACHERS CAN AFFORD TO LIVE ON THEIR SALARY IN OUR LOCATION. THE PRESCHOOL HAS ALSO INVESTED IN A WALDORF TEACHER TRAINING PROGRAM FOR ALL OUR LEAD TEACHERS AND ADMINISTRATIVE STAFF TO SUPPORT TRAINING AND EDUCATION AS WELL AS FURTHER THE WALDORF PEDAGOGY FOR OUR PRESCHOOL PROGRAM. WE HAVE FUTURE PLANS TO UTILIZE ADDITIONAL PROFITS TO SUPPORT MOVING OUR CAMPUS TO A LARGER SITE THAT WILL REQUIRE ADDITIONAL CONSTRUCTION, THE POTENTIAL FOR SECURING A SECOND SITE LOCATION IN TOWN TO BE ABLE TO SERVE MORE FAMILIES, FURTHER DEVELOP AND STRENGTHEN THE LITTLE GEMS PROGRAM, ENHANCE OUR PARENT EDUCATIONAL PROGRAMS, INCREASE COMMUNITY BUILDING EVENTS, CONTINUE TO REINVEST IN OUR TEACHERS AND MOST IMPORTANTLY CREATE A SCHOLARSHIP FUND AND/OR AN OVERALL REDUCTION IN TUITION COST TO INCREASE ACCESSIBILITY OF LITTLE GEMS' EDUCATIONAL PROGRAM TO ALL INCOME LEVELS. WE FEEL STRONGLY THAT QUALITY OF EARLY CHILDHOOD EDUCATION SHOULD NOT BE COMPROMISED IN EXCHANGE FOR LESS EXPENSIVE CARE. THE PRESCHOOL CONTINUES TO BE FUNDED THROUGH FUNDRAISING, DONATIONS, GRANTS, AND TUITION. THE OPERATION OF THE PRESCHOOL WILL FULFILL THE EXEMPT PURPOSE OF LITTLE GEMS. 907540 true false false false false false false false false false true false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false 5 0 false 17 true false false false false false false false false X 5 5 false false false false false false false true true false false false false false false false false false CA X MICHELLE THELEN 9162071142 PO BOX 216 GENOA NV 89411 X KELSEY SCHROEDER MEMBER 2.00 X 0 0 0 LIZ SHEPPARD MEMBER 4.00 X 0 0 0 TRACY BONDI SECRETARY 10.00 X 0 0 0 STACY HAMMOND TREASURER 1.00 X 0 0 0 LAUREN BELLO OKERMAN PRESIDENT 15.00 X 0 0 0 false false false 96554 6619 103173 PROGRAM SERVICE REVENUE 871295 871295 871295 254 254 974722 871295 254 516138 516138 40484 40484 16774 16774 4895 4895 12310 12310 376 376 7600 7600 3798 3798 234474 234474 8036 8036 53763 817 52946 FOOD PROGRAM 39160 39160 TEACHER TRAINING 29394 29394 CLASSROOM SUPPLIES 21725 21725 STAFF EXPENSE 3326 3326 9629 828 8801 1001882 907540 94342 0 105053 85886 155060 114397 4135 4135 135000 8036 126964 8600 264248 339982 429 103323 429 103323 X 263819 236659 263819 236659 264248 339982 -27160 X false false X 135000 8036 126964 126964 FOTTW LOAN 100000 PAYROLL LIABILITIES 2344 CALSAVERS 979 103323 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 LITTLE GEMS OF THE SIERRA PRESCHOOL PUBLICIZES ITS NONDISCRIMUNATORY POLICY IN THEIR PARENT HANDBOOK AND ON THE FRONT PAGE OF THEIR WEBSITE, WWW.LITTLEGEMSTRUCKEE.ORG. SCHEDULE E, LINE 6 LITTLE GEMS OF THE SIERRA PRESCHOOL RECIEVED 700 FROM PLACER COUNTY OFFICE OF EDUCATION. LITTLE GEMS ALSO RECIEVED A EMPLOYER RETENTION CREDIT OF 95,853.91. FORM 990 - ORGANIZATION'S MISSION LITTLE GEMS OF THE SIERRA IS A COMMUNITY THAT HONORS AND NURTURES THE WHOLE CHILD - HEAD, HEART, AND HANDS BY ENGAGING THE MIND, ENLIVENING THE IMAGINATION, AND STRENGTHENING THE WILL. THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE EARLY CHILDHOOD EDUCATIONAL PROGRAMS EMPHASIZING A CURRICULUM INSPIRED BY WALDORF EDUCATION, WITH THE ADDITIONAL GOAL OF INCREASING ACCESSIBILITY TO THESE EDUCATIONAL OPPORTUNITIES. LITTLE GEMS OPERATES AN EARLY CHILDHOOD EDUCATION CENTER FOR CHILDREN WHO ARE THREE (3) MONTHS TO FIVE (5) YEARS OLD IN TRUCKEE, CALIFORNIA. FORM 990, PAGE 2, PART III, LINE 4A AS A PRESCHOOL, LITTLE GEMS OPERATES A "SCHOOL" AS DEFINED BY THE INTERNAL REVENUE SERVICE ("IRS"), AS AN EDUCATIONAL ORGANIZATION WHOSE PRIMARY FUNCTION IS THE PRESENTATION OF FORMAL INSTRUCTION, AND WHICH NORMALLY MAINTAINS A REGULAR FACULTY AND CURRICULUM AND NORMALLY HAS A REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ATTENDANCE AT THE PLACE WHERE ITS EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. LITTLE GEMS IS A "PUBLIC CHARITY" (AS DEFINED BY THE IRS), EXEMPT UNDER SECTION 501(C)(3) AS A SCHOOL RECEIVING BROAD FINANCIAL SUPPORT FROM THE GENERAL PUBLIC. LITTLE GEMS HAS CURRENTLY REACHED ITS MAXIMUM ENROLLMENT FOR OUR EXISTING PRESCHOOL FACILITIES AND PLANS TO LOOK AT OPTIONS TO INCREASE THE PROGRAM ADDING A SECOND SITE WHEN RESOURCES AND FINANCING ALLOW. LITTLE GEMS CURRENTLY HAS A LONG WAITLIST OF NEW CHILDREN THAT WOULD LIKE TO ENROLL IN OUR PROGRAM, SO WE SEE ADDING A SECOND LOCATION AS A BENEFIT TO THE COMMUNITY AS THERE IS A GREAT NEED FOR CHILDCARE IN THE COMMUNITY. LITTLE GEMS HAS CONTINUED TO REINVEST IN HIGHER TEACHER PAY SO THAT THE PRESCHOOL TEACHERS CAN AFFORD TO LIVE ON THEIR SALARY IN OUR LOCATION. THE PRESCHOOL HAS ALSO INVESTED IN A WALDORF TEACHER TRAINING PROGRAM FOR ALL OUR LEAD TEACHERS AND ADMINISTRATIVE STAFF TO SUPPORT TRAINING AND EDUCATION AS WELL AS FURTHER THE WALDORF PEDAGOGY FOR OUR PRESCHOOL PROGRAM. WE HAVE FUTURE PLANS TO UTILIZE ADDITIONAL PROFITS TO SUPPORT MOVING OUR CAMPUS TO A LARGER SITE THAT WILL REQUIRE ADDITIONAL CONSTRUCTION, THE POTENTIAL FOR SECURING A SECOND SITE LOCATION IN TOWN TO BE ABLE TO SERVE MORE FAMILIES, FURTHER DEVELOP AND STRENGTHEN THE LITTLE GEMS PROGRAM, ENHANCE OUR PARENT EDUCATIONAL PROGRAMS, INCREASE COMMUNITY BUILDING EVENTS, CONTINUE TO REINVEST IN OUR TEACHERS AND MOST IMPORTANTLY CREATE A SCHOLARSHIP FUND AND/OR AN OVERALL REDUCTION IN TUITION COST TO INCREASE ACCESSIBILITY OF LITTLE GEMS' EDUCATIONAL PROGRAM TO ALL INCOME LEVELS. WE FEEL STRONGLY THAT QUALITY OF EARLY CHILDHOOD EDUCATION SHOULD NOT BE COMPROMISED IN EXCHANGE FOR LESS EXPENSIVE CARE. THE PRESCHOOL CONTINUES TO BE FUNDED THROUGH FUNDRAISING, DONATIONS, GRANTS, AND TUITION. THE OPERATION OF THE PRESCHOOL WILL FULFILL THE EXEMPT PURPOSE OF LITTLE GEMS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY LITTLE GEMS' OPERATING DIRECTOR AND BOOKKEEPER. ONCE THAT REVIEW HAS TAKEN PLACE, THE FORM 990 IS DISTRIBUTED TO THE BOARD. THE BOARD TREASURER AND/OR PRESIDENT REVIEW THE FORM 990 IN DETAIL AND IF THERE ARE NO UPDATES MADE AFTER THEIR REVIEW, THE FORM 990 WILL BE BROUGHT TO THE BOARD FOR A FINAL VOTE OF APPROVAL AND SIGNED BY THE BOARD TREASURER OR PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC