Nonprofit · EIN 88-4291936
LITTLE AMIGOS EARLY LEARNING CENTER INC
Tax-exempt · WEST ROXBURY, MA 02132
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,148,550 | $1,055,879 | $92,671 | $324,372 | $99,355 | $225,017 |
| December 31, 2023 | 990 | $804,557 | $671,851 | $132,706 | $220,872 | $88,166 | $132,706 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $268,999
- of which government grants
- $252,261
- Program service revenue
- $879,545
- Investment income
- $6
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $115,003
- Other salaries and wages
- $481,147
- Salaries, compensation and benefits (total)
- $683,544
- Professional fundraising fees
- $0
- Legal fees
- $18,116
- Accounting fees
- $5,400
- Occupancy
- $59,055
- Depreciation
- $4,142
- Program services (functional)
- $861,289
- Management and general (functional)
- $152,257
- Fundraising (functional)
- $42,333
Balance sheet and other
- Total assets, start of year
- $220,872
- Total assets, end of year
- $324,372
- Total liabilities, end of year
- $99,355
- Net assets, end of year
- $225,017
- Land, buildings and equipment
- $160,759
- Gross receipts
- $1,148,550
- Employees
- 18
- Volunteers
- 11
- Year formed
- 2022
- State of legal domicile
- MA
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michelle McDougall | Executive Director (Effective August 2023) Trustee or director, Highest-paid employee | 40 | $115,003 |
| Catherine Correia | President Trustee or director, Officer | 1 | $0 |
| Harrison Tsopelas | Treasurer Trustee or director, Officer | 1 | $0 |
| Meredith Crouse | Clerk (Effective August 2023) Trustee or director, Officer | 1 | $0 |
| Kristin Levitas | Parent Trustee or director | 1 | $0 |
| Jackie Bailey | Community Member (Effective November 2023) Trustee or director | 1 | $0 |
| Sue Vekasy | Church Representative Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michelle McDougall | Executive Director (Effective August 2023) Officer | 40 | $37,597 |
| Olivia Scott | President Trustee or director, Officer | 2 | $0 |
| Catherine Correia | Treasurer Trustee or director, Officer | 1 | $0 |
| Meredith Crouse | Clerk (Effective August 2023) Trustee or director, Officer | 1 | $0 |
| Soumya Braganza | Parent Trustee or director | 1 | $0 |
| Jackie Bailey | Community Member (Effective November 2023) Trustee or director | 0.5 | $0 |
| Sue Vekasy | Church Representative Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1195 CENTRE ST, WEST ROXBURY, MA 02132-7710
- In care of
- % MICHELLE MCDOUGALL
- Principal officer (990 for 2024)
- Michelle McDougall, 1195 Centre Street, West Roxbury, MA 01232
- Signed the 990
- Catherine Correia, President
- Phone
- (617) 418-1100
- Website
- www.little-amigos.org
- Return prepared by
- Defi Accounting
Mission
To provide affordable, licensed Early Childhood Education to Boston and beyond and to ensure proper working conditions for teachers and staff and fair compensation for all services provided to the community.
Program accomplishments
- Little Amigos operates as an early childhood center in the Boston area, and is a member of Boston's universal pre-k program. Please see Schedule O for a full list of our accomplishments.Expenses $861,289 · revenue $896,283
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 | Not 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
- 88-4291936
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $324,372
- Income (IRS master file)
- $1,148,550
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,148,550 | $1,055,879 | $324,372 | XML |
| 990 | December 2023 | $804,557 | $671,851 | $220,872 | XML |
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 88-4291936).
Questions about LITTLE AMIGOS EARLY LEARNING CENTER INC
- What is the EIN of LITTLE AMIGOS EARLY LEARNING CENTER INC?
- The employer identification number (EIN) of LITTLE AMIGOS EARLY LEARNING CENTER INC is 88-4291936.
- Is LITTLE AMIGOS EARLY LEARNING CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to LITTLE AMIGOS EARLY LEARNING CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LITTLE AMIGOS EARLY LEARNING CENTER INC 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 AMIGOS EARLY LEARNING CENTER INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LITTLE AMIGOS EARLY LEARNING CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LITTLE AMIGOS EARLY LEARNING CENTER INC?
- The 990 for the year ended December 31, 2024 names Michelle McDougall.
- Who are the officers and directors of LITTLE AMIGOS EARLY LEARNING CENTER INC?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $115,003 (Michelle McDougall, Executive Director (Effective August 2023)).
- How much revenue does LITTLE AMIGOS EARLY LEARNING CENTER INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,148,550, expenses of $1,055,879 and total assets of $324,372 at year end.
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