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Little Giants Learning Center

EIN 81-0624112 · Commerce City, CO

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood85 out of 100GovernanceFair61 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$938,855
Spending
$909,871
Spent on programs
95%
Reserves
3.6 months of spending
Largest source of income
fees for its services, 89%
Employees
19
Volunteers
11
Highest pay
$35,430, executive dir.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 85 out of 100. Higher than 64% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.6 months of spending.

  • Debt

    20 of 20

    It owes 12% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 3% of income.

  • Income trend

    15 of 15

    Income rose 17% on the year before.

  • Spending floor

    15 of 15

    95% of spending went to programs and raising each dollar of donations cost 29 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 61 out of 100. Higher than 35% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $743,925 spent. 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.
  2. $90,928 spent. 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.
  3. $29,648 spent. 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.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 2004.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.