2026-04-27T09:56:44-05:00 2025-06-30 331498605 PLANTE & MORAN PLLC 401 EDGEWATER PLACE SUITE 300 WAKEFIELD MA 018806208 990 2024-07-01 237068067 LITTLE PEOPLE'S SCHOOL INC LITT 6179650764 1507 WASHINGTON STREET WEST NEWTON MA 02465 VANESSA MENDES CHIEF FINANCIAL OFFICER 6179650764 2026-04-21 1 0 JODY K BOOTH P00963825 7812459999 2026-04-21 2024 2025-03-06 01:10:19Z LEARNING PREP SCHOOL VANESSA MENDES 1507 WASHINGTON STREET WEST NEWTON MA 02465 13811712 0 X LEARNINGPREP.ORG X 1970 MA SEE SCHEDULE O.AT LEARNING PREP SCHOOL, OUR MISSION IS OUR PEOPLE.OUR MISSION IS OUR FAMILIES WHO SEEK A SCHOOL WHERE CHILDREN WITH COMPLEX LEARNING PROFILES REDISCOVER THE JOY IN EDUCATION, FIND COMMUNITY, AND THRIVE IN A LANGUAGE-BASED PROGRAM.OUR MISSION IS OUR STAFF WHO ARE EMPOWERED TO NURTURE THE POTENTIAL OF EACH CHILD THROUGH EXPERT, DATA-INFORMED INSTRUCTION IN ACADEMICS, SOCIAL COMMUNICATION, AND PRACTICAL SKILLS WITH UNWAVERING COMPASSION AND SUPPORT.ABOVE ALL, OUR MISSION IS OUR STUDENTS WHO ARE SEEN AND CELEBRATED IN THE SAFE LEARNING ENVIRONMENT THEY DESERVE, WHERE THEY BUILD MEANINGFUL FRIENDSHIPS THROUGH ENRICHING SOCIAL OPPORTUNITIES AND GAIN THE KNOWLEDGE AND CONFIDENCE TO LEAD HAPPY, INDEPENDENT LIVES. 10 10 124 20 0 0 320557 2276832 9258394 10845992 76924 640938 9657 20273 9665532 13784035 0 0 0 0 7879989 8577426 0 0 136508 2121145 2196030 10001134 10773456 -335602 3010579 4545575 7706020 1943295 2093161 2602280 5612859 LEARNING PREP SCHOOL PROVIDES A LANGUAGE-BASED EDUCATIONAL PROGRAM FOR STUDENTS WITH COMPLEX LEARNING PROFILES, EMPOWERING THEM TO BUILD ACADEMIC, SOCIAL, AND LIFE SKILLS IN A SUPPORTIVE ENVIRONMENT SO THEY CAN LEAD INDEPENDENT, FULFILLING LIVES. 0 0 9198688 10845992 THE SCHOOL PROVIDES EDUCATIONAL SERVICES TO SPECIAL NEEDS STUDENTS WITH LANGUAGE AND LEARNING DISABILITIES. ENROLLMENT IS COMPRISED OF APPROXIMATELY 130 STUDENTS FROM APPROXIMATELY 75 MASSACHUSETTS COMMUNITIES. 9198688 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 124 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X VANESSA MENDES 6179650764 1507 WASHINGTON STREET WEST NEWTON MA 02465 EMILY DERR BOARD CHAIR 8.00 X X 0 0 0 SARA ALLEN ABBOTT DIRECTOR 2.00 X 0 0 0 TODD ALEXANDER DIRECTOR 2.00 X 0 0 0 EDWARD BOSSO DIRECTOR 2.00 X 0 0 0 ERIN CANON DIRECTOR 2.00 X 0 0 0 STACEY DANIELS DIRECTOR 2.00 X 0 0 0 CHRISTOPHER G GOVEY DIRECTOR 2.00 X 0 0 0 KAREN KAMES DIRECTOR 2.00 X 0 0 0 NATALIE NOONAN DIRECTOR 2.00 X 0 0 0 DAVID STEINPSYD DIRECTOR 2.00 X 0 0 0 VANESSA MENDES CHIEF FINANCIAL OFFICER 40.00 X 162777 0 31051 CAITLIN WILSON CHIEF OPERATING OFFICER 40.00 X 122256 0 5987 KURT MOLLERING EXECUTIVE DIRECTOR 40.00 X 247216 0 9780 AMY DAVIS PRINCIPAL 40.00 X 117539 0 5807 649788 0 52625 4 0 1 0 CMIT SOLUTIONS 12 TAUNTON GREEN STE 202 TAUNTON MA 02780 IT CONSULTING 120832 1 48135 2003143 225554 2276832 EDUCATIONAL SERVICES 611110 10619568 10619568 226424 226424 10845992 640938 640938 47950 48135 27677 20273 20273 13784035 10845992 0 661211 578147 578147 6130261 5878576 172016 79669 177178 152283 22505 2390 1120594 1008405 89330 22859 571246 510488 54217 6541 28318 28318 43778 43778 57500 57500 170317 102655 67662 44533 44533 118140 118140 810242 670423 139819 20805 20805 30 30 144659 130537 14122 59470 52597 6873 REPAIRS AND MAINTENANCE 447726 447726 SUPPLIES 121459 121459 FOOD AND MEALS 72504 72504 FUNDRAISING EXPENSES 25049 25049 31500 30230 1270 10773456 9198688 1438260 136508 100225 811740 3207572 5552362 3216 1000 247420 311817 90271 101794 1803921 1644391 263184 159530 633687 767777 4545575 7706020 1057697 1105647 65249 182144 820349 805370 1943295 2093161 X 2548436 5598564 53844 14295 2602280 5612859 4545575 7706020 3010579 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 984038 905165 78873 728188 677512 50676 91695 61714 29981 159530 RIGHT-OF-USE ASSET UNDER OPERATING LEASE 767777 767777 OPERATING LEASES 805370 805370 X 13811712 27677 27677 13784035 0 13784035 10801133 27677 27677 10773456 0 10773456 PART V, LINE 4: THE DONOR RESTRICTED ENDOWMENT CONSISTS OF CONTRIBUTIONS THAT THE SCHOOL WILL USE TO FUND PROJECTS IN COMPLIANCE WITH DONORS' RESTRICTIONS. PART X, LINE 2: IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE SCHOOL APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. AS OF JUNE 30, 2025, THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 27,677. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 27,677. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S RACIAL NONDISCRIMINATORY POLICY IS PUBLISHED IN A NEWSPAPER. SCHEDULE E, PART I, LINE 6 GOVERNMENT ASSISTANCE INCLUDES NUMEROUS CITIES AND TOWNS PAYING THE SCHOOL TO EDUCATE STUDENTS FROM THEIR DISTRICTS. SPRING EVENT 96085 48135 47950 9036 14290 4351 96085 48135 47950 9036 14290 4351 27677 20273 X 1 1 X 0 0 0 0 0 0 0 0 0 KURT MOLLERING EXECUTIVE DIRECTOR 247216 0 0 0 0 0 7417 0 2363 0 256996 0 0 0 VANESSA MENDES CHIEF FINANCIAL OFFICER 162777 0 0 0 0 0 4883 0 26168 0 193828 0 0 0 PART I, LINE 1A INCLUDED IN REPORTABLE COMPENSATION FOR KURT MOELLERING IS A TRAVEL ALLOWANCE FOR PERSONAL USE IN THE AMOUNT OF $5,000. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT AUDITOR AND IS REVIEWED BY THE CFO AND FINANCE COMMITTEE, WITH RECOMMENDATION TO FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN OFF ON AN ANNUAL BASIS. ADDITIONALLY, THE BUSINESS OFFICE REVIEWS ALL BUSINESS RELATIONSHIPS TO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WITH KEY EMPLOYEES OR TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. THE COMPENSATION OF OFFICERS AND GENERAL ADMINISTRATORS IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR WITH THE GUIDANCE OF THE BOARD OF DIRECTORS. THE COMPENSATION OF ALL EMPLOYEES IS REVIEWED AND APPROVED USING COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. DIRECT CARE EMPLOYEE COMPENSATION IS REVIEWED AGAINST THE AVERAGE SALARIES ALLOWED BY THE UNIFORM FINANCIAL STATEMENT AND INDEPENDENT AUDITOR'S REPORT (UFR) CODE PER OPERATIONAL SERVICES DIVISION (OSD). FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE/WEBSITE. GOVERNING DOCUMENTS MAY BE OBTAINED BY VISITING THE SCHOOL DURING NORMAL VISITING HOURS. PART XII LINE 2C THERE WERE NO CHANGES IN THE SCHOOL'S OVERSIGHT PROCESS OF THE AUDIT FROM THE PRIOR YEAR.