LITTLE SHEPHERD'S LEARNING CENTER (EIN 954775729) - 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

1999

Legal Domicile

Principal Officer

MARIA PETERS

Phone

8188313971

Tax Period

2024-01-01 to 2024-12-31

LITTLE SHEPHERD'S LEARNING CENTER, founded in 1999, is a community nonprofit in the Human Services sector that reported $2.6M in total revenue in fiscal year 2024. Expenses of $2.3M left a modest 13% surplus.

Mission

THE SCHOOL'S PURPOSE IS TO PROVIDE INFANT AND CHILDREN THROUGH AGE 6 WITH AN ENVIRONMENT THAT IS SAFE AND CONDUCIVE TO GOOD HEALTH, WHERE THEY CAN ASSEMBLE, WORK, AND PLAY TOGETHER WHILE BEING GUIDED TOWARD A HAPPY, WHOLESOME, AND SPIRITUAL DEVELOPMENT. THE SCHOOL'S BASIS FOR TEACHING IS THE BIBLE. THE SCHOOL IS OPEN TO ALL WHO QUALIFY UNDER THE STANDARDS ESTABLISHED. ALL INCOME IS USED TO FULFILL THIS PURPOSE.

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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 $41,538

Program Service Revenue $2,604,186

Investment Income $0

Other Revenue $2,654

TOTAL REVENUE $2,648,378

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,947,107

Fundraising Expenses $0

Program Expenses $1,805,674

Other Expenses $346,506

TOTAL EXPENSES $2,293,613

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,648,378	$2,478,692	+0.1%
Expenses	$2,293,613	$2,075,399	+0.1%
Net Income	$354,765	$403,293	-0.1%

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

Total Directors

$85,183

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARIA PETERS	EXECUTIVE DI	20.00	Director	$85,183	$0	$85,183
BRIANNE BOOKOUT	BOARD MEMBER	20.00	Director	$0	$0	$0
DAVID KENDRICK	PRESIDENT &	20.00	Officer Director	$0	$0	$0
WHITNEY WATKINS	BOARD MEMBER	20.00	Director	$0	$0	$0
TIM WINTERS	TREASURER &	20.00	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
2024	$2,648,378	$2,293,613	$2,922,128	$354,765
2023	$2,478,692	$2,075,399	$2,622,854	$403,293
2022	$2,658,689	$1,845,105	$2,299,810	$813,584
2021	$2,164,731	$1,574,762	$1,436,336	$589,969
2020	$1,342,563	$1,709,325	$798,577	$-366,762
2019	$1,857,781	$1,711,927	$1,141,563	$145,854
2018	$1,738,586	$1,606,574	$987,390	$132,012

LITTLE SHEPHERD'S LEARNING CENTER