THE LITTLE DOLPHIN SCHOOL FOUNDATIO (EIN 342049664) - 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

Principal Officer

STEVEN R BRIER DC

Phone

2078749909

Tax Period

2023-09-01 to 2024-08-31

THE LITTLE DOLPHIN SCHOOL FOUNDATIO is a community nonprofit in the Education sector that reported $3.3M in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year. Expenses of $3.7M exceeded revenue, resulting in a 13% operating deficit.

Mission

EARLY CHILDHOOD DEVELOPMENT AND EDUCATION INCLUDING INFANT CARE, NURSERY SCHOOL AND KINDERGARDEN PROGRAMS.

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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 $223,522

Program Service Revenue $2,877,733

Investment Income $0

Other Revenue $219,532

TOTAL REVENUE $3,320,787

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,835,747

Fundraising Expenses $0

Program Expenses $3,673,815

Other Expenses $908,265

TOTAL EXPENSES $3,744,012

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,320,787	$3,686,149	-0.1%
Expenses	$3,744,012	$3,755,409	0.0%
Net Income	$-423,225	$-69,260	+5.1%

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

N/A

Employees

113

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

$81,800

Total Directors

$81,800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIMBERLY SLADE BRIER DC	ASST EXECUTI	20.00	Officer Director	$42,200	$0	$42,200
STEVEN R BRIER DC	EXECUTIVE DI	20.00	Officer Director	$39,600	$0	$39,600
MICHAEL R BRIER	DIRECTOR	N/A	Director	$0	$0	$0
MICHELLE W BRIER	DIRECTOR	N/A	Director	$0	$0	$0
THOMAS PYE	DIRECTOR	N/A	Director	$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
2025	No data	No data	No data	No data
2024	$3,320,787	$3,744,012	$43,330	$-423,225
2023	$3,686,149	$3,755,409	$226,004	$-69,260
2022	$3,725,366	$3,073,855	$301,050	$651,511
2021	$2,422,915	$2,422,463	$153,710	$452
2020	$1,586,664	$1,935,514	$80,935	$-348,850
2019	$2,257,815	$2,329,464	$93,239	$-71,649
2018	$2,604,407	$2,713,892	$97,503	$-109,485

THE LITTLE DOLPHIN SCHOOL FOUNDATIO