To provide quality preschool, child care and school age care to children ages 2 1/2 through 11.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $68K a year · 11% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
7 mo
of spending, in cash
Looks good: 6.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $34K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$21K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$572K
-26% vs prior year
Spent
$735K
To programs
100%
Net assets
$430K
By yearFY2020–FY2024
Revenue
$572K
FY2024▼ -26%
Tap a bar for its year
Revenue by fiscal year
FY2020$430K
FY2021$666K
FY2022$749K
FY2023$778K
FY2024$572K
Expenses
$735K
FY2024▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$436K
FY2021$491K
FY2022$569K
FY2023$626K
FY2024$735K
Net assets
$430K
FY2024▼ -28%
Tap a bar for its year
Net assets by fiscal year
FY2020$86K
FY2021$261K
FY2022$441K
FY2023$593K
FY2024$430K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $735K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Executive Dir.
$0Pt VII · Sec A
Program Dir.
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Linda M West’s $40K as Asst Director is at the 31st percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Linda M West$40,160$39,520$38,560$35,840
Palma Stipe$38,327$34,647$31,479$35,558

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Little Lighthouse Learning Center executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers quality preschool, child care, and after-school programs for children aged 2.5 to 11.

Questions for Little Lighthouse Learning Center

Tap to ask. Little Lighthouse Learning Center sees how many people are interested.

Your first name shows with your question. Little Lighthouse Learning Center answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $735K · in their own filed words · FY2024
01

Provide early learning opportunities and child care for all children in lorain county, including school age child care and summer camp.

$735Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$34K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$572K
Ln 12
Fees for servicesLn 2g$517K
Gifts and grantsLn 1h$47K
Investment incomeLn 3$8K
Money outPt IX
$735K
Ln 25
Programscol B$735K
Owns and owesPt X
$430K
net assets · Ln 32
Cash and savingsLn 1–2$418K
Total assetsLn 16$451K
LiabilitiesLn 26$21K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$47K
Fees for servicesLn 2g$517K
Investment incomeLn 3$8K
Other incomeLn 4–11$301
Gains on assetsLn 7$0
Total revenueLn 12$572K
Assets in detailPt X, end of year
CashLn 1$168K
SavingsLn 2$250K
Cash and savings togetherLn 1–2$418K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$29K
Other assetsLn 15$4K
Total assetsLn 16$451K
LiabilitiesLn 26$21K
Net assetsLn 32$430K
OperationsPt I, VI
EmployeesI 518
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$595K$418K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$35K$29K
Total assetsLn 16$634K$451K
LiabilitiesLn 26$41K$21K
Net assetsLn 32$593K$430K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$81K$81K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$327K$327K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$5K$5K
Payroll taxesLn 10$38K$38K
Management feesLn 11a$18K$18K
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$138K$138K
Advertising and promotionLn 12$658$658
Office expensesLn 13$484$484
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$53K$53K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$170$170
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$57K$57K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$735K$735K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $572K$735K−$163K$430K 990 PDF
FY2023 $778K$626K$152K$593K 990 PDF
FY2022 $749K$569K$180K$441K 990 PDF
FY2021 $666K$491K$176K$261K 990 PDF
FY2020 $430K$436K−$6K$86K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $572,238 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $297,278$46,982
I-9 Program service revenuePrior year $481,146$517,288
I-10 Investment incomePrior year $28$7,667
I-11 Other revenuePrior year $21$301
I-12 Total revenuePrior year $778,473$572,238
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $444,528$450,746
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $181,950$284,746
I-18 Total expensesPrior year $626,478$735,492
I-19 Revenue less expensesPrior year $151,995−$163,254
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $572,238 across 10 lines filed
VIII-1f All other contributions, gifts and grants$46,982
VIII-1h Total contributions, gifts and grants$46,982
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $517,288$517,288
VIII-3 Investment incomeRelated to mission $7,667$7,667
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $301$301
VIII-12 Total revenueRelated to mission $525,256$572,238
Part IX · Statement of functional expenses $735,492 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $80,780$80,780
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $327,348$327,348
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $4,951$4,951
IX-10 Payroll taxesPrograms $37,667$37,667
IX-11a Management feesPrograms $18,007$18,007
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $1,332$1,332
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $137,727$137,727
IX-12 Advertising and promotionPrograms $658$658
IX-13 Office expensesPrograms $484$484
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $53,039$53,039
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $170$170
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $5,322$5,322
IX-23 InsurancePrograms $4,755$4,755
IX-24 Other expenses (24a–d)Programs $56,526$56,526
IX-24e All other expensesPrograms $6,726$6,726
IX-25 Total functional expensesPrograms $735,492 · Management $0 · Fundraising $0$735,492
Part X · Balance sheet $450,876 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $318,185$167,744
X-2 Savings and temporary cash investmentsStart of year $277,186$249,853
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $34,601$29,279
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $4,000$4,000
X-16 Total assetsStart of year $633,972$450,876
X-17 Accounts payable and accrued expensesStart of year $11,076$14,327
X-25 Other liabilitiesStart of year $30,035$6,942
X-26 Total liabilitiesStart of year $41,111$21,269
X-27 Net assets without donor restrictionsStart of year $592,861$429,607
X-32 Total net assets or fund balancesStart of year $592,861$429,607
X-33 Total liabilities and net assetsStart of year $633,972$450,876
Part XI · Reconciliation of net assets $429,607 net assets at year end
XI-1 Total revenue$572,238
XI-2 Total expenses$735,492
XI-3 Revenue less expenses−$163,254
XI-4 Net assets at start of year$592,861
XI-10 Net assets at end of year$429,607

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.