LOVE CRADLE USA INC (EIN 204475593) - 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

2006

Legal Domicile

Phone

2157230263

Tax Period

2024-01-01 to 2024-12-31

LOVE CRADLE USA INC, founded in 2006, is a small nonprofit in the Human Services sector that reported $160K in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $177K exceeded revenue, resulting in a 11% operating deficit.

Mission

PROGRAMS TO IMPROVE THE SOCIO-ECONOMIC STATUS OF ORPHANS AND FOSTER CHILDREN, PRIMARILY IN UKRAINE, PROVIDING MEDICAL, EDUCATIONAL SERVICES AND POVERTY RELIEF

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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 (2024)

Revenue Breakdown

Contributions & Grants $158,249

Program Service Revenue $0

Investment Income $1,556

Other Revenue $0

TOTAL REVENUE $159,805

Expense Breakdown

Grants Paid $0

Salaries & Benefits $67,608

Fundraising Expenses $34,870

Program Expenses $121,292

Other Expenses $108,986

TOTAL EXPENSES $176,594

Year-over-Year Comparison

	2024	2023	Change
Revenue	$159,805	$232,707	-0.3%
Expenses	$176,594	$233,727	-0.2%
Net Income	$-16,789	$-1,020	+15.5%

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

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

Total Directors

$62,278

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
IRINA YAGILNICKY	BOARD MEMBER	40	Director	$0	$0	$0
STEPHEN YAGILNICKY	PRESIDENT	40	Director Highest	$62,278	$0	$62,278
JOHN DILENGE	VICE PRESIDENT	5	Officer	$0	$0	$0
KENNETH MERRITT	BOARD MEMBER	5	Officer	$0	$0	$0

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
2024	$159,805	$176,594	$177,345	$-16,789
2023	$232,707	$233,727	$187,401	$-1,020
2022	$297,152	$229,118	$185,800	$68,034
2021	$179,356	$163,277	$116,759	$16,079
2020	$139,939	$149,852	$114,183	$-9,913
2019	$146,771	$140,839	$109,149	$5,932
2018	$113,268	$130,486	$103,018	$-17,218

LOVE CRADLE USA INC