Little Hearts Daycare
EIN: 460446108 · Estelline, SD · NTEE: P33
Source Check Matrix
What Has Been Verified vs. What Needs Human Review
Identity resolved verified
Little Hearts Daycare is mapped to EIN 460446108.
IRS exempt status needs review
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Raw 990 source linked
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Filing depth verified
4 stored filing years available.
Candid / GuideStar profile linked
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State charity registration linked
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Source and Resolution Links
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IRS tax-exempt lookup
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ProPublica 990 source
Open the raw filing record and filing PDFs outside NonprofitSpending.
Candid profile search
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Charity Navigator search
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Workflow Engine
Queries We Should Resolve, Not Just Answer
Search Console demand points to task completion. Each workflow can run calculations, source checks, external lookups, comparisons, and report/export capture around this nonprofit.
Verify tax status Runnable
Triggered by: 501(c)(3), tax deductible, EIN
IRS status check plus source links
Find source filings Runnable
Triggered by: 990 PDF, annual report, filing record
4 stored filing years plus ProPublica source
Crunch money signals Runnable
Triggered by: program expense ratio, CEO salary, revenue, grants
Spending and compensation calculation
Compare alternatives Runnable
Triggered by: best charities, similar nonprofits, compare
4 peer options surfaced
Resolve leadership and board Runnable
Triggered by: executive team, trustees, officer pay
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Donation decision copilot Runnable
Triggered by: should I donate, give or compare, charity safety
Eligibility, money signals, sources, peer context, and next action.
Grantmaker due diligence Runnable
Triggered by: foundation review, grant risk, grantee capacity
Foundation-style packet across filings, finances, governance, and gaps.
Impact evidence finder Runnable
Triggered by: outcomes, annual report, cost effectiveness
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Room for more funding Runnable
Triggered by: would my donation help, funding gap, marginal impact
Revenue trend, runway, surplus/deficit, and source follow-ups.
Operator transparency diagnostic Runnable
Triggered by: how does my nonprofit look to donors
Profile, filing, impact, and transparency improvements to earn trust.
| Metric | Value |
|---|---|
| Total Expenses | $62K |
| Net Assets | $1 |
Search Intent Cockpit
Little Hearts Daycare Form 990, Revenue, CEO Pay, and IRS Filing Signals
Little Hearts Daycare is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Little Hearts Daycare in one place.
Form 990 Filing Summary
4 filing years are available, with latest revenue of $58K and expenses of $62K.
Revenue and Expenses
Little Hearts Daycare reported $58K in revenue and $62K in expenses, a deficit of $4K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
Mission score and red-flag review are shown when AI enrichment is available.
Is Little Hearts Daycare Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
Functional expense detail is not available on the stored filing yet. Existing program percentage and future extracted expense fields will populate this panel.
Across stored filings, Little Hearts Daycare shows contribution history pending. Next enrichment targets: revenue-source fields, functional expense detail, IRS BMF classification, AI synthesis.
Decision Cockpit
One-Stop Donor, Research, and Peer Context Hub
| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Insufficient Data | Good filing record; no red flags identified |
| Mission spend | Pending | Unknown |
| Financial durability | Grade C | 4 stored filing years |
| Peer context | Compare with River Of Life Community Church | South Dakota and Human Services context |
Trust Check
Review legitimacy, deductibility, red flags, and filing consistency.
Open charity check →Peer Benchmark
Compare against real state and category peers.
Compare with River Of Life Community Church →All South Dakota nonprofits
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Local and Sector Spokes
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Estelline, SD nonprofitsHuman Services in South Dakota
Human Services in South Dakota
Follow the Money
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Donation Decision Flow
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Alternative Shopping
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Next Best Actions
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Research Workflow
Turn this Form 990 profile into a donor-ready report
Request a concise report for Little Hearts Daycare with revenue, expenses, executive compensation, red flags, peer context, and IRS source links. You can also request CSV exports or watchlist updates for future filings.
Early access request only. Reports and exports are informational and based on public IRS records, not financial or legal advice.
About Little Hearts Daycare
Little Hearts Daycare (EIN: 460446108) is a nonprofit organization based in Estelline, SD, classified under NTEE code P33. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Little Hearts Daycare's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Little Hearts Daycare is a micro nonprofit that has been operating for 26 years, with 4 years of IRS 990 filings on record (2011–2014). Revenue has grown at a compound annual rate of -15.2%.
Key Financial Metrics (2014)
From the most recent IRS 990 filing on record:
| Total Revenue | $58K |
| Total Expenses | $62K |
| Surplus / Deficit | $-3,758 |
| Total Assets | $1 |
| Net Assets | $1 |
| Operating Margin | -6.5% |
| Months of Reserves | 0.0 months |
Financial Health Grade: C
In 2014, Little Hearts Daycare reported a deficit of $4K with expenses exceeding revenue, holds 0.0 months of operating reserves (limited).
Financial Trends
Over 4 years of filings (2011–2014), Little Hearts Daycare's revenue has declined at a compound annual growth rate (CAGR) of -15.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2014 | -38.3% | -38.7% | -100.0% |
| 2013 | -3.2% | +9.2% | -57.8% |
| 2012 | +2.0% | -1.3% | +70.5% |
IRS Tax-Exempt Classification
| IRS Ruling Date | 2000 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Little Hearts Daycare has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Little Hearts Daycare with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2014)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $4K, with expenses exceeding revenue.
Frequently Asked Questions about Little Hearts Daycare
Is Little Hearts Daycare a legitimate charity?
Little Hearts Daycare (EIN: 460446108) is a registered tax-exempt nonprofit based in South Dakota. It has 4 years of IRS 990 filings on record. No red flags identified. Financial health grade: C.
How does Little Hearts Daycare spend its money?
Little Hearts Daycare reported its financials in IRS 990 filings. 4 years of filing data available. Expenses exceeded revenue in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Little Hearts Daycare tax-deductible?
Little Hearts Daycare is registered as a tax-exempt nonprofit (EIN: 460446108). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Little Hearts Daycare located?
Little Hearts Daycare is headquartered in Estelline, South Dakota and files with the IRS under EIN 460446108. It is classified under NTEE code P33.
How many years of IRS 990 filings does Little Hearts Daycare have?
Little Hearts Daycare has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
Filing History
IRS 990 filing history for Little Hearts Daycare showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2011–2014), Little Hearts Daycare's revenue has declined by 39.1%, moving from $95K to $58K. Total assets decreased by 100% over the same period, from $7K to $1. Total functional expenses fell by 33.9%, from $93K to $62K. In its most recent filing year (2014), Little Hearts Daycare reported a deficit of $4K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2014 | $58K | $62K | $1 | $0 | — | View 990 |
| 2013 | $94K | $100K | $5K | $1K | — | View 990 |
| 2012 | $97K | $92K | $11K | $899 | — | View 990 |
| 2011 | $95K | $93K | $7K | $1K | — | View 990 |
Year-by-Year Financial Summary
- 2014: Revenue of $58K, expenses of $62K, and assets of $1 (revenue -38.3% year-over-year).
- 2013: Revenue of $94K, expenses of $100K, and assets of $5K (revenue -3.2% year-over-year).
- 2012: Revenue of $97K, expenses of $92K, and assets of $11K (revenue +2.0% year-over-year).
- 2011: Revenue of $95K, expenses of $93K, and assets of $7K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Little Hearts Daycare:
Data Sources and Methodology
This transparency report for Little Hearts Daycare is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.