Little Lambs Christian Preschool

Nonprofit profile at a glance

EIN: 880962584
IRS 990-EZ coverage: 2022–2024
Forms available: Form 990-EZ 2024, Form 990-T 2024, Form 990-N 2021
Location: Kalida, OH, USA
Phone: 5673767078
Rating: 85
Verdict: STRONG
Rating confidence: Moderate
Sector: Christianity
Affiliation: Christianity

Reported finances

Revenue: $58,916
Expenses: $68,452
Assets: $52,154
Liabilities: $866

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

JIM SWIHART (PRESIDENT)
CARRIE PATRICK (EXECUTIVE DIRECTOR)

People named in this filing

JIM SWIHART (PRESIDENT)
ALLISON WURTH (SECRETARY)
GINA RIEPENHOFF (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Child education and christian studies

What it reported doing in 2024

Our mission is to ensure that the foundation is set for each child to be successful in the next phase of their education and to build their relationship with the lord.

Operating model

Revenue model: Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model: Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

Financial Efficiency: 100
Transparency & Controls: 82
Sustainability: 27
Growth: 20

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 100%; rating input score 100

Transparency & Controls

Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -16.2%; rating input score 26; 26th percentile among comparable filings
Total-asset coverage ratio: 0.76; rating input score 39; 39th percentile among comparable filings
Liabilities to assets ratio: 0.02; rating input score 27; 27th percentile among comparable filings
Officer compensation ratio: 41.2%; rating input score 4; 4th percentile among comparable filings

Growth

Program expense growth: -14.4% per year; rating input score 0; 22nd percentile among comparable filings
Revenue growth: -39.8% per year; rating input score 0; 7th percentile among comparable filings
Asset growth: 1.2% per year; rating input score 100; 43rd percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 100% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $68K in reported program spending
Leadership: top reported pay $0 · 10 people listed
Consistency: 7 of 7 current checks pass
Schedules: 2 filed schedules
Filing history: 3 filing years from 2022 to 2024
Contacts: How to reach this organization
Money network: 2 filed money-flow records
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 — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Operating margin scored 26/100.
Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
High — Sustainability: Officer compensation ratio scored 4/100.
High — Sustainability: Liabilities to assets ratio scored 27/100.