Little Children of the World Inc
Nonprofit profile at a glance
- EIN
- 581760970
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Barnesville, GA, USA
- Phone
- 7703582771
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,622,880
- Expenses
- $1,530,154
- Assets
- $3,757,818
- Liabilities
- $1,500
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- BRITTANY FOSTER (PRESIDENT)
- MARIE LOU ABBOTT (VICE PRESIDENT OF SPONSORSHIP)
Highest reported compensation
- BRITTANY FOSTER (PRESIDENT): $74,885 total reported compensation
- MARIE LOU ABBOTT (VICE PRESIDENT OF SPONSORSHIP): $62,962 total reported compensation
- MELANIE FOSTER (TREASURER): $60,626 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Lcw is dedicated to creating caring communities for children who are victims of poverty, neglect or abuse with focus on serving the philippines.
What it reported doing in 2025
Since 1987, lcw has been a community-oriented sponsorship program for children lending a helping hand to low-income families who are at risk in dumaguete city, philippines and the surrounding areas. We implement basic human rights through the holistic helps model and includes 5 residential shelters housing up to 75 children, a free health clinic, 2 soup kitchens, children's therapy program, 7 preschools, college scholarship program, informal education, spiritual enrichment through church, sunday school and bible studies, multiple livelihood initiatives, parent programs with services extending to more than 8,000 residents, and a monthly sponsorship program for ~975 children. Lcw is dedicated to creating caring communities for children who are victims of poverty, neglect, or abuse.
Operating model
- Revenue model
- Donor-supported. 93% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 77% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 75
- Accountability: 100
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.4%; rating input score 80
- Program expense ratio: 83.6%; rating input score 84
- Fundraising efficiency: $21.84 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Limited
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Limited
- Conducts site visits: Limited
- Requires grant agreements: Limited
- May require repayment: Limited
- Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.7%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 2.46; rating input score 70; 70th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 13.4%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: 3.6% per year; rating input score 100; 30th percentile among comparable filings
- Revenue growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings
- Asset growth: 6.9% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 80.4% of revenue deployed · 83.6% of spending went to programs
- Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $75K · 11 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 6 filed schedules · includes major donors and foreign activity
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 58/100.
- Moderate — Sustainability: Operating margin scored 47/100.
- High — Sustainability: Officer compensation ratio scored 28/100.