LITTLE HANDS CHRISTIAN DAY CARE (EIN 201459680) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

CATHRINE RATLIFF

Phone

4236522187

Tax Period

2025-01-01 to 2025-12-31

LITTLE HANDS CHRISTIAN DAY CARE, founded in 2004, is a small nonprofit in the Human Services sector that reported $826K in total revenue in fiscal year 2025. Revenue decreased 6% compared to the prior year. Expenses of $916K exceeded revenue, resulting in a 11% operating deficit.

Mission

THE MISSION OF LITTLE HANDS CHRISTIAN DAY CARE IS TO PROVIDE DAY CARE FOR LOW INCOME CHILDREN FROM THE BRISTOL AREA AND PROVIDE A MEAL TO EACH CHILD IN ATTENDANCE FOR THE DAY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $498,623

Program Service Revenue $314,844

Investment Income $458

Other Revenue $12,000

TOTAL REVENUE $825,925

Expense Breakdown

Grants Paid $0

Salaries & Benefits $691,915

Fundraising Expenses $0

Program Expenses $916,467

Other Expenses $224,552

TOTAL EXPENSES $916,467

Year-over-Year Comparison

	2025	2024	Change
Revenue	$825,925	$877,307	-0.1%
Expenses	$916,467	$978,245	-0.1%
Net Income	$-90,542	$-100,938	-0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$152,000

Total Directors

$152,000

Key Employees

$75,623

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CATHERINE RATLIFF	PRESIDENT	020.00	Officer Director	$53,000	$0	$53,000
JAMES RATLIFF	TREASURER	020.00	Officer Director	$49,500	$0	$49,500
KIMBERLY D LAWSON	SCHOOL DIRECTOR	040.00	Key Emp Highest	$40,655	$0	$40,655
LISA KILGORE	ASST SCHOOL DIRECTOR	040.00	Key Emp	$34,968	$0	$34,968
TRACY Y BOLING	ASST SECRETARY	020.00	Officer Director	$26,500	$0	$26,500
LINDA S EMBREE	SECRETARY	020.00	Officer Director	$23,000	$0	$23,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$825,925	$916,467	$257,302	$-90,542
2025	$825,925	$916,467	$257,302	$-90,542
2024	$877,307	$978,245	$348,234	$-100,938
2023	$886,195	$813,957	$440,831	$72,238
2022	$1,111,633	$893,504	$424,059	$218,129
2021	$646,192	$620,728	$201,790	$25,464
2020	$517,951	$529,891	$215,965	$-11,940
2019	$585,932	$543,329	$188,541	$42,603
2019	$585,932	$543,329	$188,541	$42,603
2018	$481,643	$466,776	$193,724	$14,867

LITTLE HANDS CHRISTIAN DAY CARE