Nonprofit · EIN 39-2514893
LITTLE ROOTS CHILD CARE
Tax-exempt · PETOSKEY, MI 49770
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $754,470 | $30 | $754,440 | $754,440 | $0 | $754,440 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $754,470
- of which government grants
- $300,000
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $30
- Program services (functional)
- $30
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $754,440
- Total liabilities, end of year
- $0
- Net assets, end of year
- $754,440
- Land, buildings and equipment
- $400,235
- Gross receipts
- $754,470
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2025
- State of legal domicile
- MI
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Abraham Manthei | President Trustee or director, Officer | 1 | $0 |
| Peter Manthei | Vice President Trustee or director, Officer | 1 | $0 |
| Garrett Manthei | Secretary/Treasurer Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3890 CHARLEVOIX RD STE 300, PETOSKEY, MI 49770-8423
- Principal officer (990 for 2025)
- Abraham Manthei, 3890 Charlevoix Ave 310, Petoskey, MI 49770
- Signed the 990
- Abraham Manthei, President
- Phone
- (231) 340-8767
- Return prepared by
- THE MANTHEI GROUP
Mission
None
Program accomplishments
- In 2025 we purchased a building and began remodeling it to open a childcare center in 2026. No services were completed, but we're setting up to do services.Expenses $30
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 39-2514893
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $754,440
- Income (IRS master file)
- $754,470
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $754,470 | $30 | $754,440 | IRS |
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 39-2514893).
Questions about LITTLE ROOTS CHILD CARE
- What is the EIN of LITTLE ROOTS CHILD CARE?
- The employer identification number (EIN) of LITTLE ROOTS CHILD CARE is 39-2514893.
- Is LITTLE ROOTS CHILD CARE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to LITTLE ROOTS CHILD CARE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LITTLE ROOTS CHILD CARE 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 ROOTS CHILD CARE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LITTLE ROOTS CHILD CARE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LITTLE ROOTS CHILD CARE?
- The 990 for the year ended December 31, 2025 names Abraham Manthei.
- Who are the officers and directors of LITTLE ROOTS CHILD CARE?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LITTLE ROOTS CHILD CARE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $754,470, expenses of $30 and total assets of $754,440 at year end.
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