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Nonprofit · EIN 86-3442082

LITTLE LEARNERS SPECTRUM CENTER INC

Tax-exempt · FREDERICKTOWN, MO 63645

Financials

$843K$749K2022$1.3M$1.3M2023$1.2M$1.4M2024$1.4M$1.6M2025
Revenue Expenses · by fiscal year end
Financials of LITTLE LEARNERS SPECTRUM CENTER INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,393,222$1,565,633-$172,411-$291,706$0-$291,706
December 31, 2024990$1,242,135$1,427,323-$185,188-$119,295$0-$119,295
December 31, 2023990$1,307,770$1,272,383$35,387$65,893$0$65,893
December 31, 2022990$843,032$748,875$94,157$30,506$0$30,506
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$60,647
Program service revenue
$1,332,575
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$201,030
Other salaries and wages
$740,777
Salaries, compensation and benefits (total)
$1,041,581
Professional fundraising fees
$0
Accounting fees
$775
Travel
$3,296
Depreciation
$19,551
Program services (functional)
$1,565,633

Balance sheet and other

Total assets, start of year
-$119,295
Total assets, end of year
-$291,706
Total liabilities, end of year
$0
Net assets, end of year
-$291,706
Net assets without donor restrictions
-$291,706
Gross receipts
$1,393,222
Employees
0
Year formed
2021
State of legal domicile
MO

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.

NameTitleHours / weekCompensation
ASHLEY SMITHDIRECTOR
Trustee or director
0$0
CORY SMITHDIRECTOR
Trustee or director
0$0
AMANDA GARDNERDIRECTOR
Trustee or director
0$0
MARY SMITHTREASURER
Officer
0$0
ASHLEY SMITHPRESIDENT
Officer
0$0
TAMELA MARTINSECRETARY
Officer
0$0
CORY SMITHVICE PRESIDENT
Officer
0$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
ASHLEY SMITHDIRECTOR
Trustee or director
0$0
CORY SMITHDIRECTOR
Trustee or director
0$0
AMANDA GARDNERDIRECTOR
Trustee or director
0$0
MARY SMITHTREASURER
Officer
0$0
ASHLEY SMITHPRESIDENT
Officer
0$0
TAMELA MARTINSECRETARY
Officer
0$0
CORY SMITHVICE PRESIDENT
Officer
0$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
ASHLEY SMITHDIRECTOR
Trustee or director
0$0
CORY SMITHDIRECTOR
Trustee or director
0$0
AMANDA GARDNERDIRECTOR
Trustee or director
0$0
MARY SMITHTREASURER
Officer
0$0
ASHLEY SMITHPRESIDENT
Officer
0$0
TAMELA MARTINSECRETARY
Officer
0$0
CORY SMITHVICE PRESIDENT
Officer
0$0
990 for the year ended December 31, 2022: 7 people
NameTitleHours / weekCompensation
ASHLEY SMITHDIRECTOR
Trustee or director
0$0
CORY SMITHDIRECTOR
Trustee or director
0$0
AMANDA GARDNERDIRECTOR
Trustee or director
0$0
MARY SMITHTREASURER
Officer
0$0
ASHLEY SMITHPRESIDENT
Officer
0$0
TAMELA MARTINSECRETARY
Officer
0$0
CORY SMITHVICE PRESIDENT
Officer
0$0

Address and contacts

Address (IRS master file)
1723 MADISON 250, FREDERICKTOWN, MO 63645-8452
In care of
% ASHLEY SMITH
Signed the 990
ASHLEY SMITH, PRESIDENT
Return prepared by
LIBERTY TAX SERVICE

Mission

TO PROVIDE EDUCATION, THERAPY, AND COUNSELING TO CHILDREN ON THE AUTISM SPECTRUM AND THEIR FAMILIES

990 for the year ended December 31, 2025

Program accomplishments

  • 1. Expanded access to early childhood education for families and child care openings. 2. Created a larger workforce for child care programs. 3. Established community parternships in supporting children and families.
    Expenses $1,565,633

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
86-3442082
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
2024
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B28)
Assets (IRS master file)
$291,706
Income (IRS master file)
$1,393,222

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,393,222$1,565,633-$291,706XML
990December 2024$1,242,135$1,427,323-$119,295XML
990December 2023$1,307,770$1,272,383$65,893XML
990December 2022$843,032$748,875$30,506XML
990-EZDecember 2021–––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 86-3442082).

Questions about LITTLE LEARNERS SPECTRUM CENTER INC

What is the EIN of LITTLE LEARNERS SPECTRUM CENTER INC?
The employer identification number (EIN) of LITTLE LEARNERS SPECTRUM CENTER INC is 86-3442082.
Is LITTLE LEARNERS SPECTRUM CENTER INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
Are donations to LITTLE LEARNERS SPECTRUM CENTER INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LITTLE LEARNERS SPECTRUM 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 LITTLE LEARNERS SPECTRUM CENTER 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 LEARNERS SPECTRUM CENTER INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of LITTLE LEARNERS SPECTRUM CENTER INC?
The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does LITTLE LEARNERS SPECTRUM CENTER INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,393,222, expenses of $1,565,633 and total assets of -$291,706 at year end.

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