Nonprofit · EIN 81-0624112
LITTLE GIANTS LEARNING CENTER
Tax-exempt · COMMERCE CITY, CO 80022
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $938,855 | $909,871 | $28,984 | $360,710 | $43,992 | $316,718 |
| December 31, 2024 | 990 | $803,044 | $794,483 | $8,561 | $294,896 | $7,162 | $287,734 |
| December 31, 2023 | 990 | $804,589 | $765,997 | $38,592 | $291,458 | $12,285 | $279,173 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $94,440
- Program service revenue
- $838,034
- Investment income
- $5,875
- Other revenue
- $506
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $35,430
- Other salaries and wages
- $507,889
- Salaries, compensation and benefits (total)
- $631,051
- Professional fundraising fees
- $0
- Accounting fees
- $7,756
- Occupancy
- $147,810
- Travel
- $8,050
- Depreciation
- $4,513
- Program services (functional)
- $864,501
- Management and general (functional)
- $18,148
- Fundraising (functional)
- $27,222
Balance sheet and other
- Total assets, start of year
- $294,896
- Total assets, end of year
- $360,710
- Total liabilities, end of year
- $43,992
- Net assets, end of year
- $316,718
- Land, buildings and equipment
- $43,917
- Net assets without donor restrictions
- $316,718
- Gross receipts
- $938,855
- Employees
- 19
- Volunteers
- 11
- Year formed
- 2003
- State of legal domicile
- CO
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARIA OSORIO | Executive Dir. Officer | 26 | $35,430 |
| ARMANDO GUARDIOLA | CHAIR Trustee or director, Officer | 1 | $0 |
| TAYLOR SALVUCCI | Secretary Trustee or director, Officer | 1 | $0 |
| NAYELI LUNA | Treasurer Trustee or director | 1 | $0 |
| YESICA ACOSTA | AT LARGE Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARIA OSORIO | Executive Dir. Officer | 40 | $39,723 |
| ARMANDO GUARDIOLA | CHAIR Trustee or director, Officer | 1 | $0 |
| NICOLE HERING | Secretary Trustee or director, Officer | 1 | $0 |
| NAYELI LUNA | BOARD MEMBER Trustee or director | 1 | $0 |
| JAEL LOZANO | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARIA OSORIO | Executive Dir. Officer | 40 | $39,338 |
| ARMANDO GUARDIOLA | Chairman Trustee or director, Officer | 1.5 | $0 |
| VERONICA RODRIGUEZ | BOARD MEMBER Trustee or director | 1.5 | $0 |
| NICOLE HERING | Secretary Trustee or director, Officer | 1.5 | $0 |
| NAYELI LUNA | BOARD MEMBER Trustee or director | 1.5 | $0 |
| JAEL LOZANO | Treasurer Trustee or director, Officer | 1.5 | $0 |
Address and contacts
- Address (IRS master file)
- 7420 NEWPORT ST, COMMERCE CITY, CO 80022-1652
- In care of
- % MARIA E ESGUERRA
- Principal officer (990 for 2025)
- MARIA OSORIO, 7420 NEWPORT STREET, COMMERCE CITY, CO 80022
- Signed the 990
- JESSICA GARCIA, Executive Dir.
- Phone
- (303) 288-9507
- Return prepared by
- Olson Reyes & Sauerwein LLC
Mission
OUR MISSION IS TO SERVE THE COMMUNITY BY PROVIDING THE BEST QUALITY CARE IN A SAFE ENVIRONMENT, WHEREBY EACH CHILD IS ENRICHED WITH EXPERIENCES THAT ARE CONDUCTIVE TO THEIR SOCIAL-EMOTIONAL, PHYSICAL, CULTURAL, AND COGNITIVE DEVELOPMENT.
Program accomplishments
- Child Care Services: Little Giants Learning Center provides high-quality early childhood education and care for children in our community. Approximately 98% of our enrolled students receive subsidized care through the Colorado Child Care Assistance Program (CCCAP) and the State of Colorados Universal Preschool Program. Our center is proud to be rated a Level 4 out of 5 by the Colorado Shines Quality Rating and Improvement System, recognizing our commitment to excellence in early learning environments, curriculum, and family engagement. These programs make it possible for families with limited income to access affordable, reliable, and nurturing child care, ensuring that every child regardless of financial circumstances has the opportunity to learn and grow in a safe, developmentally appropriate environment.Expenses $743,925 · revenue $838,034
- Tuition Assistance Program: For families who earn above the CCCAP income threshold or whose children are ineligible for CCCAP due to citizenship requirements, Little Giants offers a Tuition Assistance Program. This program provides partial discounts to help bridge the affordability gap for working families who do not qualify for state-funded assistance but still need support. Through this initiative, Little Giants continues to uphold its mission of making early education accessible to all children in ourcommunity.Expenses $90,928 · grants $70,432 · revenue $68,469
- Summer Program: The Little Giants Summer Program offers a variety of enriching experiences for children during the summer months. Designed to promote continued learning and engagement outside the traditional school year, the program includes hands-on educational activities, creative projects, field trips, and community outings. It provides a fun, safe, and stimulating environment that supports both academic retention and social-emotional development while families continue towork throughout the summer.Expenses $29,648
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0624112
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $360,710
- Income (IRS master file)
- $938,855
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $938,855 | $909,871 | $360,710 | XML |
| 990 | December 2024 | $803,044 | $794,483 | $294,896 | XML |
| 990 | December 2023 | $804,589 | $765,997 | $291,458 | XML |
| 990 | December 2022 | $643,533 | $727,952 | $243,040 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0624112).
Questions about LITTLE GIANTS LEARNING CENTER
- What is the EIN of LITTLE GIANTS LEARNING CENTER?
- The employer identification number (EIN) of LITTLE GIANTS LEARNING CENTER is 81-0624112.
- Is LITTLE GIANTS LEARNING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to LITTLE GIANTS LEARNING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LITTLE GIANTS LEARNING CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LITTLE GIANTS LEARNING CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LITTLE GIANTS LEARNING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LITTLE GIANTS LEARNING CENTER?
- The 990 for the year ended December 31, 2025 names MARIA OSORIO.
- Who are the officers and directors of LITTLE GIANTS LEARNING CENTER?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $35,430 (MARIA OSORIO, Executive Dir.).
- How much revenue does LITTLE GIANTS LEARNING CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $938,855, expenses of $909,871 and total assets of $360,710 at year end.
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