Little Amigos Early Learning Center Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $1.1 million
- Spending
- $1.1 million
- Spent on programs
- 82%
- Reserves
- 0.7 months of spending
- Largest source of income
- fees for its services, 77%
- Employees
- 18
- Volunteers
- 11
- Highest pay
- $115,003, executive director (effective august 2023)
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 59 out of 100. Higher than 40% of charities in its peer group (education, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.7 months of spending.
Debt
10 of 20It owes 31% of what it owns.
Living within its means
15 of 15Income exceeded spending by 8% of income.
Income trend
15 of 15Income rose 43% on the year before.
Spending floor
15 of 1582% of spending went to programs and raising each dollar of donations cost 16 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 95 out of 100. Higher than 69% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 256 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, 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 (1)
- $861,289 spent. 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. 1. We began the year with a capacity of 43 children across four classrooms and by the end of year completed all necessary tasks to increase that capacity to 45 children at the start of FY25. 2. Continued our partnership with the City of Boston and Boston Public schools with our first cohort of funded children. 3. Continued our partnership with Puddlestompers Nature Exploration to add science content to our toddler and preschool programming. 4. We have increased the benefits offered to staff and continue to decrease the gap between what the City of Boston notes as a living wage for Boston residents and early childhood industry standards for compensation. 5. Continued our partnership with Childcare Choices of Boston (through ABCD) and the Department of Children and Families to prioritize providing high quality care to the most vulnerable children in Boston by participating in the state-wide voucher program. 6. We were able to engage the greater community in our first end of year fundraising campaign and have built strong relationships within the members of our greater community. 7. We increased our family engagement opportunities to allow for stronger connections between families where they can begin to build community in their neighborhood that can help care for their children.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2023.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.