LITTLE PRECIOUS STEPS (EIN 843637265) - 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

2020

Legal Domicile

Phone

8067622562

Tax Period

2024-01-01 to 2024-12-31

LITTLE PRECIOUS STEPS, founded in 2020, is a small nonprofit in the Human Services sector that reported $356K in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year.

Mission

TO PROVIDE A HEALTHY AND SAFE ATMOSPHERE FOR CHILDREN TO DEVELOP PHYSICALLY, INTELLECTUALLY, SOCIALLY AND EMOTIONALLY.

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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 $299,703

Program Service Revenue $56,129

Investment Income $99

Other Revenue $0

TOTAL REVENUE $355,931

Expense Breakdown

Grants Paid $0

Salaries & Benefits $274,524

Fundraising Expenses $0

Program Expenses $371,754

Other Expenses $104,813

TOTAL EXPENSES $379,337

Year-over-Year Comparison

	2024	2023	Change
Revenue	$355,931	$427,572	-0.2%
Expenses	$379,337	$459,593	-0.2%
Net Income	$-23,406	$-32,021	-0.3%

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

$60,428

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHARLOTTE D MCCARTY	Executive Dir.	50.00	Director	$60,428	$0	$60,428
CAROLYN DENISE CARAWAY	President	1.00	Officer Director	$0	$0	$0
KIMBERLY JUDD	Vice President	1.00	Officer Director	$0	$0	$0
WANDA MCCARTY	Secretary	1.00	Officer Director	$0	$0	$0
JAMES DENNIS	CONTRACTING MGR	1.00	Director	$0	$0	$0
CAYLENE CADDELL	Treasurer	1.00	Officer Director	$0	$0	$0
KEITH MCCARTY	BOARD MEMBER	1.00	Director	$0	$0	$0
CHARLES HANKSON	SERGEANT AT ARM	1.00	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	$355,931	$379,337	$199,247	$-23,406
2023	$427,572	$459,593	$239,340	$-32,021
2022	$480,122	$326,443	$278,414	$153,679

LITTLE PRECIOUS STEPS