Nonprofit · EIN 83-2579201
LITTLE GEMS OF THE SIERRA PRESCHOOL INC
Tax-exempt · TRUCKEE, CA 96162
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,280,097 | $2,252,102 | $27,995 | $269,019 | $151,187 | $117,832 |
| June 30, 2024 | 990 | $2,096,780 | $2,243,602 | -$146,822 | $219,254 | $129,417 | $89,837 |
| June 30, 2023 | 990 | $974,722 | $1,001,882 | -$27,160 | $339,982 | $103,323 | $236,659 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $322,355
- of which government grants
- $52,006
- Program service revenue
- $1,919,915
- Investment income
- $2
- Net income from fundraising events
- $37,552
- Other revenue
- $37,825
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,525,031
- Salaries, compensation and benefits (total)
- $1,647,622
- Professional fundraising fees
- $0
- Accounting fees
- $6,209
- Occupancy
- $287,629
- Depreciation
- $24,286
- Program services (functional)
- $1,718,965
- Management and general (functional)
- $533,137
Balance sheet and other
- Total assets, start of year
- $219,254
- Total assets, end of year
- $269,019
- Total liabilities, end of year
- $151,187
- Net assets, end of year
- $117,832
- Land, buildings and equipment
- $114,643
- Net assets without donor restrictions
- $117,832
- Gross receipts
- $2,282,807
- Employees
- 49
- Volunteers
- 50
- Year formed
- 2018
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KELSEY SCHROEDER | MEMBER Trustee or director | 2 | $0 |
| LIZ SHEPPARD | MEMBER Trustee or director | 1 | $0 |
| TRACY BONDI | TREASURER Officer | 20 | $0 |
| ANA KAMIN | SECRETARY Officer | 20 | $0 |
| LAUREN BELLO OKERMAN | PRESIDENT Officer | 20 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIA ANDLER | MEMBER Trustee or director | 1 | $0 |
| ANA KAMIN | MEMBER Trustee or director | 5 | $0 |
| KELSEY SCHROEDER | MEMBER Trustee or director | 2 | $0 |
| LIZ SHEPPARD | MEMBER Trustee or director | 1 | $0 |
| TRACY BONDI | SECRETARY Officer | 10 | $0 |
| STACY SERRA HAMMOND | TREASURER Officer | 1 | $0 |
| SARA KING | SECRETARY Officer | 2 | $0 |
| LAUREN BELLO OKERMAN | PRESIDENT Officer | 5 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KELSEY SCHROEDER | MEMBER Trustee or director | 2 | $0 |
| LIZ SHEPPARD | MEMBER Trustee or director | 4 | $0 |
| TRACY BONDI | SECRETARY Officer | 10 | $0 |
| STACY HAMMOND | TREASURER Officer | 1 | $0 |
| LAUREN BELLO OKERMAN | PRESIDENT Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8803, TRUCKEE, CA 96162-8803
- Mailing address (990-N for 2018)
- Po Box 8802, Truckee CA 96162
- Principal officer (990 for 2024)
- LAUREN BELLO OKERMAN, PO BOX 8803, TRUCKEE, CA 96162
- Principal officer (990-N for 2018)
- LAUREN BELLO, 10830 PALISADES DRIVE, TRUCKEE CA 96161
- Signed the 990
- LAUREN BELLO OKERMAN, PRESIDENT
- Phone
- (530) 386-9276
- Website
- Littlegemstruckee.org
- Return prepared by
- SITKOFFO'NEIL ACCOUNTANCY CORPORATION
California records
California keeps its own records of charities and corporations. Search them by EIN 83-2579201 or by the name LITTLE GEMS OF THE SIERRA PRESCHOOL INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
LITTLE GEMS OF THE SIERRA DBA TAHOE TRUCKEE WALDORF IS A COMMUNITY THAT HONORS AND NURTURES THE WHOLE CHILD -HEAD, HEART, AND HANDS BY ENGAGING THE MIND, ENLIVENING THE IMAGINATION, AND STREGTHENING THE WILL. THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE PROGRAMS EMPHASIZING A CURRICULUM INSPIRED BY WALDORF EDUCATION, WITH THE ADDITIONAL GOAL OF INCREASING ACCESSIBILITY TO THESE EDUCATIONAL OPPORTUNITIES. THE CORPORATION SHALL OPERATE EARLY CHILDHOOD EDUCATION CENTERS FOR CHILDREN WHO ARE THREE (3) MONTHS TO FIVE (5) YEARS OLD AS WELL AS AN ENRICHMENT CENTER FOR CHILDREN WHO ARE 4 YEARS OLD TO 14 YEARS OLD IN TRUCKEE, CALIFORNIA.
Program accomplishments
- LITTLE GEMS OPERATES "SCHOOLS" AS DEFINED BY THE INTERNAL REVENUE SERVICE ("IRS"), AS AN EDUCATIONAL ORGANIZATION WHOSE PRIMARY FUNCTION IS THE PRESENTATION OF FORMAL INSTRUCTION, AND WHICH NORMALLY MAINTAINS A REGULAR FACULTY AND CURRICULUM AND NORMALLY HAS A REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ATTENDANCE AT THE PLACE WHERE ITS EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. LITTLE GEMS IS A "PUBLIC CHARITY" (AS DEFINED BY THE IRS), EXEMPT UNDER SECTION 501(C)(3) AS A SCHOOL RECEIVING BROAD FINANCIAL SUPPORT FROM THE GENERAL PUBLIC. LITTLE GEMS, HAVING REACHED ITS MAXIMUM ENROLLMENT FOR OUR EXISTING PRESCHOOL FACILITIES, HAS ADDED A SECOND SITE. WE HAVE ALSO BEGUN AN ENRICHMENT CENTER TO BE ABLE TO CONTINUE SERVING CHILDREN BEYOND FIVE YEARS OF AGE. LITTLE GEMS HAS CONTINUED TO REINVEST IN HIGHER TEACHER PAY SO THAT THE PRESCHOOL TEACHERS CAN AFFORD TO LIVE ON THEIR SALARY IN OUR LOCATION. WE NOW HAVE THREE CAMPUS LOCATIONS, TWO PRESCHOOL AND ONE FOR THE TK AND UPPER GRADES. THESE LOCATIONS HAVE ALLOWED US TO BE ABLE TO SERVE MORE FAMILIES, FURTHER DEVELOP AND STRENGTHEN THE LITTLE GEMS PROGRAM, ENHANCE OUR PARENT EDUCATIONAL PROGRAMS, INCREASE COMMUNITY BUILDING EVENTS, CONTINUE TO REINVEST IN OUR TEACHERS AND MOST IMPORTANTLY CREATE A SCHOLARSHIP FUND TO INCREASE ACCESSIBILITY OF LITTLE GEMS' EDUCATIONAL PROGRAM TO ALL INCOME LEVELS. WE FEEL STRONGLY THAT QUALITY OF EARLY CHILDHOOD EDUCATION SHOULD NOT BE COMPROMISED IN EXCHANGE FOR LESS EXPENSIVE CARE. THE SCHOOLS CONTINUE TO BE FUNDED THROUGH FUNDRAISING, DONATIONS, GRANTS, AND TUITION. THE OPERATION OF THE SCHOOLS WILL FULFILL THE EXEMPT PURPOSE OF LITTLE GEMS.Expenses $1,718,965 · revenue $1,919,915
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 83-2579201
- 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
- 2020
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $269,019
- Income (IRS master file)
- $2,282,807
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,280,097 | $2,252,102 | $269,019 | IRS |
| 990 | June 2024 | $2,096,780 | $2,243,602 | $219,254 | IRS |
| 990 | June 2023 | $974,722 | $1,001,882 | $339,982 | XML |
| 990 | June 2022 | $797,469 | $719,127 | $264,248 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-EZ | June 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: LAUREN BELLO | June 30, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 83-2579201).
Questions about LITTLE GEMS OF THE SIERRA PRESCHOOL INC
- What is the EIN of LITTLE GEMS OF THE SIERRA PRESCHOOL INC?
- The employer identification number (EIN) of LITTLE GEMS OF THE SIERRA PRESCHOOL INC is 83-2579201.
- Is LITTLE GEMS OF THE SIERRA PRESCHOOL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to LITTLE GEMS OF THE SIERRA PRESCHOOL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LITTLE GEMS OF THE SIERRA PRESCHOOL 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 GEMS OF THE SIERRA PRESCHOOL INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LITTLE GEMS OF THE SIERRA PRESCHOOL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LITTLE GEMS OF THE SIERRA PRESCHOOL INC?
- The 990 for the year ended June 30, 2025 names LAUREN BELLO OKERMAN.
- Who are the officers and directors of LITTLE GEMS OF THE SIERRA PRESCHOOL INC?
- The 990 for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LITTLE GEMS OF THE SIERRA PRESCHOOL INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,280,097, expenses of $2,252,102 and total assets of $269,019 at year end.
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