Nonprofit · EIN 51-0581571
LITTLE SCHOLARS ACADEMY INC
Tax-exempt (reinstated) · HAPEVILLE, GA 30354
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $752,562 | $619,283 | $133,279 | $514,017 | $531,674 | -$17,657 |
| December 31, 2024 | 990 | $705,072 | $697,974 | $7,098 | $454,235 | $424,605 | $29,630 |
| December 31, 2023 | 990 | $655,189 | $629,312 | $25,877 | $638,066 | $428,690 | $209,376 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $752,562
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $5,450
- Compensation of officers, directors and key employees
- $38,700
- Other salaries and wages
- $226,523
- Salaries, compensation and benefits (total)
- $333,531
- Professional fundraising fees
- $0
- Legal fees
- $1,000
- Occupancy
- $65,804
- Travel
- $15,319
- Depreciation
- $26,872
- Program services (functional)
- $456,063
- Management and general (functional)
- $163,220
Balance sheet and other
- Total assets, start of year
- $454,235
- Total assets, end of year
- $514,017
- Total liabilities, end of year
- $531,674
- Net assets, end of year
- -$17,657
- Land, buildings and equipment
- $250,936
- Net assets without donor restrictions
- -$17,657
- Gross receipts
- $752,562
- Employees
- 18
- Volunteers
- 2
- Year formed
- 2006
- State of legal domicile
- GA
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 |
|---|---|---|---|
| FELICIA CONN-PAYTON | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $38,700 |
| LYNDA PRICE | TREASURER Trustee or director, Officer | 10 | $0 |
| CHANDRA CONN | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FELICIA CONN-PAYTON | EXECUTIVE DIRECTOR Officer | 40 | $38,000 |
| LYNDA PRICE | TREASURER Trustee or director, Officer | 10 | $0 |
| CHANDRA CONN | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FELICIA PAYTON | EXECUTIVE DI Trustee or director, Officer | 40 | $0 |
| CHANDRA CONN | CFO Trustee or director, Officer | 5 | $0 |
| LYNDA PRICE | TREASURER Trustee or director, Officer | 5 | $0 |
| LOUISE HARRIS | SECRETARY Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3096 GROVE CIR, HAPEVILLE, GA 30354-1126
- Principal officer (990 for 2025)
- FELICIA CONN-PAYTON, 2591 JEROME ROAD, COLLEGE PARK, GA 30349
- Signed the 990
- FELICIA CONN-PAYTON, EXECUTIVE DIRECTOR
- Phone
- (404) 761-9026
- Website
- WWW.LSAPREK.COM
- Return prepared by
- EASY OFFICE DBA JITASA
Mission
LITTLE SCHOLARS ACADEMY OF ATLANTA INC.'S MISSION IS TO PROVIDE AN INCLUSIVE EARLY CHILDCARE PROGRAM THAT PROMOTES OPTIMAL DEVELOPMENT FOR EACH CHILD, SUPPORTS FAMILIES AND UPHOLDS BEST PRACTICES IN THE FIELD OF EARLY CHILDCARE EDUCATION, AND PROVIDES A COMMUNITY MODEL FOR QUALITY.
Program accomplishments
- EDUCATION SERVICES - THE ORGANIZATION PROVIDES EARLY CHILDHOOD EDUCATION AND CARE SERVICES THROUGH ITS EDUCATION SERVICES PROGRAM, INCLUDING DAYCARE, TODDLER CARE, AND PRE-KINDERGARTEN INSTRUCTION. THESE PROGRAMS ARE DESIGNED TO CREATE A SAFE, NURTURING, AND ENGAGING ENVIRONMENT WHERE CHILDREN CAN LEARN, SOCIALIZE, AND DEVELOP ESSENTIAL SKILLS.Expenses $450,613 · revenue $752,562
- HOUSING AND FOOD INSECURITIES - LITTLE SCHOLARS ACADEMY WAS ABLE TO OFFER FIVE FAMILIES RENT AND FOOD SUBSIDIES. WE ALSO HAD TWO SUCCESSFUL BOOK FAIRS THAT EXCEEDED OUR GOALS, AND WE WERE ABLE TO PURCHASE TECHNOLOGY AND BOOK SUPPLIES FOR OUR STUDENTS.Expenses $5,450
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 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0581571
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $514,017
- Income (IRS master file)
- $752,562
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- July 23, 2022
- Reinstated
- Effective May 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $752,562 | $619,283 | $514,017 | IRS |
| 990 | December 2024 | $705,072 | $697,974 | $454,235 | XML |
| 990 | December 2023 | $655,189 | $629,312 | $638,066 | XML |
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 51-0581571).
Questions about LITTLE SCHOLARS ACADEMY INC
- What is the EIN of LITTLE SCHOLARS ACADEMY INC?
- The employer identification number (EIN) of LITTLE SCHOLARS ACADEMY INC is 51-0581571.
- Is LITTLE SCHOLARS ACADEMY INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to LITTLE SCHOLARS ACADEMY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LITTLE SCHOLARS ACADEMY INC 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 SCHOLARS ACADEMY INC 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 SCHOLARS ACADEMY INC 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 SCHOLARS ACADEMY INC?
- The 990 for the year ended December 31, 2025 names FELICIA CONN-PAYTON.
- Who are the officers and directors of LITTLE SCHOLARS ACADEMY INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $38,700 (FELICIA CONN-PAYTON, EXECUTIVE DIRECTOR).
- How much revenue does LITTLE SCHOLARS ACADEMY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $752,562, expenses of $619,283 and total assets of $514,017 at year end.
Other nonprofits in HAPEVILLE
- GEORGIA MAGNET-CHARTER SCHOOLS FOUNDATION CORP EIN 72-1552418 · last filed 990 for 2025
- ATLANTA PRINTMAKERS STUDIO INC EIN 20-4429875 · last filed 990-EZ for 2025
- AMALGAMATED TRANSIT UNION EIN 58-0137855 · last filed 990 for 2024
- ATL AIRPORT CHAMBER INC EIN 58-1612754 · last filed 990 for 2025
- WARYS MINISTRY EIN 46-1682975 · last filed 990-EZ for 2025
- HARVEY & MAE WATT FAMILY FOUNDATION INC EIN 58-2231822 · last filed 990-PF for 2024
- TRI-CITY ALCOHOLIC REHABILITATION ASSOCIATION EIN 23-7449696 · last filed 990-EZ for 2026
- WHERE DREAMS ARE MADE EIN 01-0906474 · last filed 990-N for 2025