Nonprofit · EIN 82-1675500
TINY STARS LEARNING CENTER INC
Tax-exempt (reinstated) · CLIFTON, NJ 07013
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,314,147 | $1,276,775 | $37,372 | $198,905 | $84,828 | $114,077 |
| December 31, 2023 | 990 | $1,181,605 | $1,271,744 | -$90,139 | $162,313 | $84,690 | $77,623 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,314,147
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $192,778
- Other salaries and wages
- $704,461
- Salaries, compensation and benefits (total)
- $984,039
- Professional fundraising fees
- $0
- Legal fees
- $12,946
- Accounting fees
- $4,850
- Occupancy
- $119,100
- Travel
- $1,746
- Depreciation
- $3,538
- Program services (functional)
- $1,276,775
Balance sheet and other
- Total assets, start of year
- $162,313
- Total assets, end of year
- $198,905
- Total liabilities, end of year
- $84,828
- Net assets, end of year
- $114,077
- Land, buildings and equipment
- $7,075
- Net assets without donor restrictions
- $114,077
- Gross receipts
- $1,314,147
- Employees
- 44
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linda Lemma | President Trustee or director | 40 | $100,000 |
| Joscelyn-Marie Lemma | Trustee Trustee or director | 40 | $92,778 |
| Peter Lemma | Trustee Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linda Lemma | President Trustee or director | 40 | $99,461 |
| Joscelyn-Marie Lemma | Trustee Trustee or director | 40 | $76,000 |
| Peter Lemma | Trustee Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 303 MAPLEWOOD AVE, CLIFTON, NJ 07013-1347
- In care of
- % LINDA LEMMA
- Signed the 990
- Linda Lemma, President
- Phone
- (973) 562-0065
- Return prepared by
- KJW Co
Mission
Operate an affordable day care facility.
Program accomplishments
- Day CareExpenses $1,276,775
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 | Not 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
- 82-1675500
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $198,905
- Income (IRS master file)
- $1,314,147
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- 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 2024 | $1,314,147 | $1,276,775 | $198,905 | IRS |
| 990 | December 2023 | $1,181,605 | $1,271,744 | $162,313 | XML |
| 990 | December 2022 | $1,312,820 | $1,337,146 | $254,832 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 82-1675500).
Questions about TINY STARS LEARNING CENTER INC
- What is the EIN of TINY STARS LEARNING CENTER INC?
- The employer identification number (EIN) of TINY STARS LEARNING CENTER INC is 82-1675500.
- Is TINY STARS LEARNING CENTER INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to TINY STARS LEARNING CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TINY STARS LEARNING CENTER 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 TINY STARS LEARNING CENTER INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TINY STARS LEARNING CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of TINY STARS LEARNING CENTER INC?
- The 990 for the year ended December 31, 2024 lists 3 people; 2 received compensation from the organization, the highest $100,000 (Linda Lemma, President).
- How much revenue does TINY STARS LEARNING CENTER INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,314,147, expenses of $1,276,775 and total assets of $198,905 at year end.
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