Little Peoples World Inc

Nonprofit profile at a glance

EIN
953877626
IRS 990 coverage
2014–2018
Forms available
Form 990 2018
Location
Banning, CA, USA
Phone
9518499900
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Mental Health Treatment

Reported finances

Revenue
$2,918,592
Expenses
$2,985,287
Assets
$258,060
Liabilities
$481,808

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Nadine Daniels (President)

People named in this filing

  • Nadine Daniels (President)
  • Alice Shaw (Sec./Treas.)
  • Lorraine Wilson (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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provider of Group Home Services for At-risk Youths

What it reported doing in 2018

Organization operated four group homes within the Los Angeles, Riverside and San Bernardino counties caring for children from age six through fifteen with substance abuse histories, behavioral disorders and family related problems. In addition, the Organization provides psychological treatment for these children. The primary focus of treatment is on the identification and resolution of the children's underlying emotional problems. The homes are staffed by a counselor who has the responsibility to develop treatment plans for each child. The goal of the program is to have the children reach and maintain a level of behavior that will allow them the opportunity to function productively in society. Total license capacity for this program is twenty-eight (28) children.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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

SUPPORTED - 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: 74
  • Transparency & Controls: 84
  • Accountability: 76
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 82.5%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 1.87; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 93; 93rd percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 82.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2014 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.