Little Lions Preschool Inc
Nonprofit profile at a glance
- EIN
- 863218573
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2021
- Location
- Lagrange, GA, USA
- Phone
- 7068810333
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
- Affiliation
- Christianity
Reported finances
- Revenue
- $219,524
- Expenses
- $223,068
- Assets
- $70,505
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- LINDSAY MORRIS (PRESIDENT)
People named in this filing
- PATTON BEALL (DIRECTOR)
- PATRICK BRIGHT (TREASURER)
- HEATHER DEBARDELEBEN (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Little lions preschool mission is to see every student as a unique child of god and accept them as they are in their various stages of development. We strive to give every child in our program the opportunity to learn and grow academically, emotionally, socially, and spiritually to his or her full potential while partnering with parents to acheive these goals. Our teachers believe in active and hands-on learning, music, and art to engage children in a loving and nurturing christian environment. It is our prayer that every child will leave our program with an inquiring and creative mind, the ability to engage with others, and the knowledge that they are the cherished creation of god.
What it reported doing in 2024
Little lions preschool is a non-profit, tuition, self-sustaining preschool. Our purpose is to provide a quality structured christian education that will promote a child's cognitive, emotional, and spiritual growth. An education that strengthens a child's capacity to establish healthy and meaningful relationships with other children. An education for a child to learn respect for themselves and others and an education to know god through jesus, the church, and the world around them. Total served: 56
Operating model
- Revenue model
- Earned-program. 85% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 39
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.6%; rating input score 92
- Program expense ratio: 90.2%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.6%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.32; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 2.1% per year; rating input score 100; 40th percentile among comparable filings
- Revenue growth: 5.6% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: 28.5% per year; rating input score 100; 91st percentile among comparable filings
Details
- Where the money goes: 91.6% of revenue deployed · 90.2% of spending went to programs
- Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $201K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 17/100.