Little Childrens Developmental Center (EIN 943204961) - 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

1994

Legal Domicile

Principal Officer

Emmett Gilman

Phone

4159215517

Tax Period

2025-01-01 to 2025-12-31

Little Childrens Developmental Center, founded in 1994, is a small nonprofit in the Education sector that reported $589K in total revenue in fiscal year 2025.

Mission

The LCDC is dedicated to providing safe, secure, stimulating and age-appropriate developmental activites to low-income and working families with children between the ages of two and five.

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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 (2025)

Revenue Breakdown

Contributions & Grants $586,813

Program Service Revenue $0

Investment Income $94

Other Revenue $2,351

TOTAL REVENUE $589,258

Expense Breakdown

Grants Paid $0

Salaries & Benefits $481,941

Fundraising Expenses $0

Program Expenses $523,029

Other Expenses $99,203

TOTAL EXPENSES $581,144

Year-over-Year Comparison

	2025	2024	Change
Revenue	$589,258	$554,630	+0.1%
Expenses	$581,144	$535,116	+0.1%
Net Income	$8,114	$19,514	-0.6%

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

$145,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Stefanie Chan	Executive Dir.	60.00	Officer	$145,000	$0	$145,000
Emmett Gilman	President/Treas	5.00	Officer Director	$0	$0	$0
Chelse Tiong	Vice President	2.00	Officer Director	$0	$0	$0
Melissa Tiong	Secretary	1.00	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
2025	$589,258	$581,144	$1,016,475	$8,114
2024	$554,630	$535,116	$1,006,948	$19,514
2023	$595,948	$465,747	$981,824	$130,201
2022	$609,133	$381,413	$851,923	$227,720
2021	$380,048	$334,867	$623,903	$45,181
2020	$421,925	$323,005	$578,722	$98,920
2019	$395,335	$336,104	$479,802	$59,231
2018	$377,886	$342,595	$420,571	$35,291

Little Childrens Developmental Center