Little Lambs Children's Center (EIN 311221982) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Phone

6144719269

Tax Period

2023-07-01 to 2024-06-30

Little Lambs Children's Center, founded in 1987, is a small nonprofit in the Education sector that reported $698K in total revenue in fiscal year 2023. Revenue fell 45% from the prior year — a significant decline worth monitoring. Expenses of $1.0M exceeded revenue, resulting in a 45% operating deficit.

Mission

THE PURPOSE OF LITTLE LAMBS CHILDRENS CENTER IS TO PROVIDE APPROPRIATE LEARNING EXPERIENCES FOR CHILDREN IN A SAFE AND HEALTHY CHRISTIAN ENVIRONMENT AS A SERVICE TO FAMILIES IN OUR COMMUNITY

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $99,200

Program Service Revenue $598,976

Investment Income $0

Other Revenue $0

TOTAL REVENUE $698,176

Expense Breakdown

Grants Paid $0

Salaries & Benefits $593,413

Fundraising Expenses $0

Program Expenses $821,458

Other Expenses $416,867

TOTAL EXPENSES $1,010,280

Year-over-Year Comparison

	2023	2022	Change
Revenue	$698,176	$1,258,290	-0.4%
Expenses	$1,010,280	$1,067,208	-0.1%
Net Income	$-312,104	$191,082	-2.6%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$210,056

Total Directors

$94,488

Key Employees

$19,385

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LISA FLUHART CPA	TREASURER	5.00	Officer Director	$31,416	$0	$94,488
STEVE GROVE	CHAIRMAN	2.00	Officer Director	$0	$0	$0
TIM SWANSON	TRUSTEE	2.00	Director	$0	$0	$0
CARL ROB PAUGH	TRUSTEE	2.00	Director	$0	$0	$0
AMBER MOORE	ADMINISTRATOR	40.00	Officer	$45,300	$0	$45,300
MICHAEL T FLUHART	ADMINISTRATOR	10.00	Officer	$0	$0	$70,268
Courtney	Coates	40.00	Key Emp	$19,385	$0	$19,385

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	No data	No data	No data	No data
2024	$698,176	$1,010,280	$291,256	$-312,104
2023	$1,258,290	$1,067,208	$603,360	$191,082
2022	$879,512	$645,635	$411,212	$233,877
2021	$702,534	$663,104	$175,589	$39,430
2020	$960,816	$1,125,397	$136,159	$-164,581
2019	$1,183,954	$1,165,666	$135,640	$18,288
2018	$1,132,002	$1,108,339	$117,350	$23,663

Little Lambs Children's Center