LITTLE KIDS DAY CARE INC

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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

2001

Legal Domicile

Principal Officer

BRENDA FISHER

Phone

3049844008

Tax Period

2024-01-01 to 2024-12-31

LITTLE KIDS DAY CARE INC, founded in 2001, is a small nonprofit that reported $127K in total revenue in fiscal year 2024. Revenue fell 59% from the prior year — a significant decline worth monitoring. Expenses of $300K exceeded revenue, resulting in a 136% operating deficit.

Mission

LITTLE KIDS DAYCAR INC. WAS ORGANIZED TO PROVIDE AFFORDABLE DAY CARE SERVICES TO AN UNDERSERVED AREA IN KANAWHA COUNTY

Program Service Accomplishments

Program 1

Expenses: $300,021 Revenue: $68,539

LITTLE KIDS DAY CARE, INC. WAS OPEN 249 DAYS AND PROVIDED CARE FOR 28 CHILDREN DURING THE 2023 CALENDAR YEAR

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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 $56,179

Program Service Revenue $68,539

Investment Income $2,617

Other Revenue $0

TOTAL REVENUE $127,335

Expense Breakdown

Grants Paid $0

Salaries & Benefits $236,385

Fundraising Expenses $0

Program Expenses $300,021

Other Expenses $63,636

TOTAL EXPENSES $300,021

Year-over-Year Comparison

	2024	2023	Change
Revenue	$127,335	$307,481	-0.6%
Expenses	$300,021	$279,996	+0.1%
Net Income	$-172,686	$27,485	-7.3%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENDA FISHER	PRESIDENT	0.00	Officer	$0	$0	$0
ARICA FISHER	SECRETARYTREASURER	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	$127,335	$300,021	No data	$-172,686
2023	$307,481	$279,996	$182,368	$27,485
2022	$275,369	$224,247	$147,550	$51,122
2021	$253,547	$192,916	$96,620	$60,631
2020	$130,134	$114,857	$57,259	$15,277
2019	$187,599	$183,909	$20,224	$3,690
2018	$174,752	$171,889	$16,510	$2,863