LITTLE WINGS CHRISTIAN LEARNING CENTER INC (EIN 263717114) - 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

2008

Legal Domicile

Principal Officer

LORAINE MOFFITT

Phone

8067897615

Tax Period

2023-01-01 to 2023-12-31

LITTLE WINGS CHRISTIAN LEARNING CENTER INC, founded in 2008, is a small nonprofit in the Education sector that reported $381K in total revenue in fiscal year 2023. Revenue fell 42% from the prior year — a significant decline worth monitoring. Expenses of $446K exceeded revenue, resulting in a 17% operating deficit.

Mission

ACTIVELY SEARCH FOR CHILDREN WHO ARE IN NEED OF A SAFE, CLEAN COMFORTABLE CHRISTIAN ENVIRONMENT AND PROVIDE THEM WITH THEIR BASIC NEEDS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $380,165

Investment Income $482

Other Revenue $0

TOTAL REVENUE $380,647

Expense Breakdown

Grants Paid $0

Salaries & Benefits $305,090

Fundraising Expenses $0

Program Expenses $446,422

Other Expenses $141,332

TOTAL EXPENSES $446,422

Year-over-Year Comparison

	2023	2022	Change
Revenue	$380,647	$659,815	-0.4%
Expenses	$446,422	$429,948	+0.0%
Net Income	$-65,775	$229,867	-1.3%

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

N/A

Independent Members

N/A

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHARLA MANALE	DIRECTOR	2.00	Director	$0	$0	$0
SANDRA M HESTER	DIRECTOR	2.00	Director	$0	$0	$0
SHARON WILSON	DIRECTOR	2.00	Director	$0	$0	$0
MELISSA ELLISON	DIRECTOR	21.00	Director	$0	$0	$0
LORAINE MOFFITT	DIRECTOR	21.00	Director	$0	$0	$0
BERT MOFFITT	SECRETARY	0.00	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	No data	No data	No data	No data
2023	$380,647	$446,422	$253,341	$-65,775
2022	$659,815	$429,948	$319,116	$229,867
2021	$276,738	$210,729	$89,249	$66,009
2020	$225,696	$257,847	$23,240	$-32,151
2019	$246,318	$248,138	$19,692	$-1,820
2018	$223,424	$209,163	$21,513	$14,261

LITTLE WINGS CHRISTIAN LEARNING CENTER INC