LITTLE CHILDREN OF THE WORLD INC

EIN: 581760970 501(c)(3)

BARNESVILLE, GA

Total Revenue
$1,622,880
Total Expenses
$1,530,154
Total Assets
$3,757,818
Net Assets
$3,756,318
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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
1987
Legal Domicile
GA
Principal Officer
BRITTANY FOSTER
Phone
7703582771
Tax Period
2025-01-01 to 2025-12-31

LITTLE CHILDREN OF THE WORLD INC, founded in 1987, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2025. Revenue decreased 13% compared to the prior year. Expenses of $1.5M left a modest 6% surplus.

Mission

BUILDS CARING, CHRISTIAN COMMUNITIES FOR CHILDREN EXPERIENCING POVERTY, NEGLECT, OR ABUSE.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,504,812
Program Service Revenue $0
Investment Income $118,068
Other Revenue $0
TOTAL REVENUE $1,622,880

Expense Breakdown

Grants Paid $985,265
Salaries & Benefits $362,675
Fundraising Expenses $68,903
Program Expenses $1,279,711
Other Expenses $182,214
TOTAL EXPENSES $1,530,154

Year-over-Year Comparison

2025 2024 Change
Revenue $1,622,880 $1,872,454 -0.1%
Expenses $1,530,154 $1,516,409 +0.0%
Net Income $92,726 $356,045 -0.7%
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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Governance

Voting Members
9
Independent Members
9
Employees
9
Volunteers
40

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
3
$198,473
Total Directors
10
$142,358
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DON CRITTENDEN DIRECTOR 2.00
Director
$0 $0 $0
CECIL HINES CHAIR 2.00
Director
$0 $0 $0
JOHN PADERSON DIRECTOR 2.00
Director
$0 $0 $0
LAUREN BETH ROSS DIRECTOR 2.00
Director
$0 $0 $0
GLENNA WALLER DIRECTOR 2.00
Director
$4,900 $1,947 $6,847
MARK ULBRICH DIRECTOR 2.00
Director
$0 $0 $0
PHILIP ELWOOD DIRECTOR 2.00
Director
$0 $0 $0
LORI HENDERSON DIRECTOR 2.00
Director
$0 $0 $0
MELANIE FOSTER TREASURER 40.00
Officer Director
$60,626 $0 $60,626
BRITTANY FOSTER PRESIDENT 40.00
Officer Director
$72,704 $2,181 $74,885
MARIE LOU ABBOTT VICE PRESIDENT OF SPONSORSHIP 40.00
Officer
$61,128 $1,834 $62,962
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 $1,622,880 $1,530,154 $3,757,818 $92,726
2024 $1,872,454 $1,516,409 $3,426,490 $356,045
2023 $1,445,605 $1,380,986 $3,030,692 $64,619
2022 $1,410,920 $1,416,926 $2,692,288 $-6,006
2021 $1,649,678 $1,151,546 $3,296,317 $498,132
2020 $1,127,836 $924,244 $2,653,839 $203,592
2019 $1,027,358 $961,672 $2,303,137 $65,686
2018 $961,481 $874,217 $2,051,599 $87,264
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