LITTLE SHEPHERDS DAY CARE (EIN 611372722) - 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

2000

Principal Officer

TERESA MILLER

Tax Period

2024-01-01 to 2024-12-31

LITTLE SHEPHERDS DAY CARE, founded in 2000, is a small nonprofit in the Education sector that reported $247K in total revenue in fiscal year 2024. Revenue fell 51% from the prior year — a significant decline worth monitoring. Expenses of $295K exceeded revenue, resulting in a 20% operating deficit.

Mission

THE DAY CARE IS IN OPERATION TO ASSIST AND AIDE THE CHILDREN TO THEIR MAXIMUM POTENTIAL BY ALLOWING THEM TO MAKE CHOICES IN A CHRISTIAN ATMOSPHERE WHICH WILL PREPARE THEM TO ENTER SCHOOL.

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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 $246,887

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $246,887

Expense Breakdown

Grants Paid $0

Salaries & Benefits $168,707

Fundraising Expenses $0

Program Expenses $295,119

Other Expenses $126,412

TOTAL EXPENSES $295,119

Year-over-Year Comparison

	2024	2023	Change
Revenue	$246,887	$508,954	-0.5%
Expenses	$295,119	$518,373	-0.4%
Net Income	$-48,232	$-9,419	+4.1%

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

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

$40,996

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TERESA MILLER	DIRECTOR	40.00	Officer	$40,996	$0	$40,996
JEWELL BROCK	TREASURER	N/A	Officer	$0	$0	$0
MARY TAYLOR	OFFICER	N/A		$0	$0	$0
ASHLEY JONES	OFFICER	N/A		$0	$0	$0
DENNIS GIBBS	OFFICER	N/A	Officer	$0	$0	$0
SHELBY SMITH	OFFICER	N/A		$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	$246,887	$295,119	$230	$-48,232
2023	$508,954	$518,373	$48,462	$-9,419
2022	$480,399	$483,197	$57,881	$-2,798
2021	$398,700	$345,116	$60,679	$53,584
2020	$194,418	$188,489	$7,095	$5,929

LITTLE SHEPHERDS DAY CARE