LITTLE GIANTS LEARNING CENTER (EIN 810624112) - 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

2003

Legal Domicile

Principal Officer

MARIA OSORIO

Phone

3032889507

Tax Period

2023-01-01 to 2023-12-31

LITTLE GIANTS LEARNING CENTER, founded in 2003, is a small nonprofit in the Human Services sector that reported $805K in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $766K left a modest 5% surplus.

Mission

PROVIDE CHILD CARE SERVICES TO LOW INCOME FAMILIES IN COMMERCE CITY, COLORADO TO ANY PERSON THAT DESIRES THE SERVICE AND QUALIFIES WITHIN THE GUIDELINES ESTABLISHED BY THE COLORADO DEPARTMENT OF HUMAN SERVICES-CHILD CARE DIVISION.

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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 $154,695

Program Service Revenue $649,876

Investment Income $18

Other Revenue $0

TOTAL REVENUE $804,589

Expense Breakdown

Grants Paid $0

Salaries & Benefits $526,912

Fundraising Expenses $13,921

Program Expenses $739,774

Other Expenses $239,085

TOTAL EXPENSES $765,997

Year-over-Year Comparison

	2023	2022	Change
Revenue	$804,589	$643,533	+0.3%
Expenses	$765,997	$727,952	+0.1%
Net Income	$38,592	$-84,419	-1.5%

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

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

$39,338

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARIA OSORIO	Executive Dir.	40.00	Officer	$39,338	$0	$39,338
ARMANDO GUARDIOLA	Chairman	1.50	Officer Director	$0	$0	$0
VERONICA RODRIGUEZ	BOARD MEMBER	1.50	Director	$0	$0	$0
NICOLE HERING	Secretary	1.50	Officer Director	$0	$0	$0
NAYELI LUNA	BOARD MEMBER	1.50	Director	$0	$0	$0
JAEL LOZANO	Treasurer	1.50	Officer 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
2024	No data	No data	No data	No data
2023	$804,589	$765,997	$291,458	$38,592
2022	$643,533	$727,952	$243,040	$-84,419
2021	$648,688	$639,849	$327,201	$8,839
2020	$694,646	$595,227	$406,168	$99,419
2019	$699,230	$610,188	$221,217	$89,042
2018	$611,251	$587,961	$132,384	$23,290

LITTLE GIANTS LEARNING CENTER