Little Lights Christian Early Learning Center Llc
Little Lights Christian Early Learning Center Llc consistently operates on a lean budget with minimal assets and no reported officer compensation.
EIN: 203184309 · Broomfield, CO · NTEE: B210 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $537K |
| Total Expenses | $518K |
| Program Spending | 90% |
| Net Assets | $-4,002 |
| Transparency Score | 85/100 |
Is Little Lights Christian Early Learning Center Llc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Little Lights Christian Early Learning Center Llc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Little Lights Christian Early Learning Center Llc
Little Lights Christian Early Learning Center Llc (EIN: 203184309) is a nonprofit organization based in Broomfield, CO, classified under NTEE code B210. The organization reported total revenue of $537K and total assets of $1K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Little Lights Christian Early Learning Center Llc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Little Lights Christian Early Learning Center Llc is a small nonprofit that has been operating for 20 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of 4.0%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $512K |
| Total Expenses | $518K |
| Surplus / Deficit | $-6,059 |
| Total Assets | $84 |
| Total Liabilities | $4K |
| Net Assets | $-4,002 |
| Operating Margin | -1.2% |
| Debt-to-Asset Ratio | 4864.3% |
| Months of Reserves | 0.0 months |
Financial Health Grade: D
In 2024, Little Lights Christian Early Learning Center Llc reported a deficit of $6K with expenses exceeding revenue, holds 0.0 months of operating reserves (limited), has a debt-to-asset ratio of 4864.3% (high leverage).
Financial Trends
Over 14 years of filings (2011–2024), Little Lights Christian Early Learning Center Llc's revenue has grown at a compound annual growth rate (CAGR) of 4.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -4.1% | -3.9% | -98.0% |
| 2023 | +8.0% | +9.8% | -54.4% |
| 2022 | +14.1% | +13.7% | +19.9% |
| 2021 | +9.0% | +11.5% | +103.8% |
| 2020 | -4.5% | -8.6% | -50.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Little Lights Christian Early Learning Center Llc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 8%
- programs: 90%
- fundraising: 2%
According to IRS 990 filings, Little Lights Christian Early Learning Center Llc allocates its expenses as follows: admin: 8%, programs: 90%, fundraising: 2%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $6K, with expenses exceeding revenue.
- Debt-to-asset ratio: 4864.3%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers or key employees receive direct compensation from the organization. This is a strong positive for spending efficiency, as all funds are directed towards operational costs and program delivery.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Little Lights Christian Early Learning Center Llc's IRS 990 filings:
- Consistently very low asset base, limiting financial resilience
- Slight operational deficits in recent years (e.g., 2024, 2023) indicate tight margins
Strengths
The following positive indicators were identified for Little Lights Christian Early Learning Center Llc:
- Consistent operational balance over a decade, indicating stable management
- 0% officer compensation reported across all filings, demonstrating high efficiency and dedication to mission
- Strong program focus, with revenues closely matching expenses for service delivery
- Consistent filing history, indicating good transparency
Frequently Asked Questions about Little Lights Christian Early Learning Center Llc
Is Little Lights Christian Early Learning Center Llc a legitimate charity?
Little Lights Christian Early Learning Center Llc (EIN: 203184309) is a registered tax-exempt nonprofit based in Colorado. Our AI analysis gives it a Mission Score of 85/100. It has 14 years of IRS 990 filings on record. Total revenue: $537K. 2 red flags identified. 4 strengths noted. Financial health grade: D.
How does Little Lights Christian Early Learning Center Llc spend its money?
Little Lights Christian Early Learning Center Llc directs 90% of its spending to programs and services. Fundraising costs 2%. This exceeds the 65% industry benchmark.
Are donations to Little Lights Christian Early Learning Center Llc tax-deductible?
Little Lights Christian Early Learning Center Llc is registered as a tax-exempt nonprofit (EIN: 203184309). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Little Lights Christian Early Learning Center Llc's spending goes to programs?
Little Lights Christian Early Learning Center Llc directs 90% to programs, 2% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Little Lights Christian Early Learning Center Llc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Little Lights Christian Early Learning Center Llc is above average for NTEE category B210 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Little Lights Christian Early Learning Center Llc located?
Little Lights Christian Early Learning Center Llc is headquartered in Broomfield, Colorado and files with the IRS under EIN 203184309. It is classified under NTEE code B210.
How many years of IRS 990 filings does Little Lights Christian Early Learning Center Llc have?
Little Lights Christian Early Learning Center Llc has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $537K in total revenue.
How does Little Lights Christian Early Learning Center Llc manage to operate with such low assets?
The organization consistently reports very low assets (e.g., $1,446 currently, $84 in 2024), suggesting a model focused on immediate expenditure for services rather than accumulating reserves or significant property. This could imply reliance on leased facilities or a pay-as-you-go operational strategy.
What is the long-term financial sustainability given the minimal asset base?
While the organization has consistently balanced its budget year-to-year, the minimal asset base (e.g., $84 in 2024) indicates limited financial resilience for unexpected expenses or future growth without immediate external funding. This model relies heavily on consistent revenue streams.
Are there any concerns about the slight deficits in recent years?
In 2024, expenses ($517,825) slightly exceeded revenue ($511,766), and similarly in 2023 and 2019. These small deficits are not significant enough to indicate major financial distress, especially given the overall operational balance over time, but they highlight the tight margins.
Filing History
IRS 990 filing history for Little Lights Christian Early Learning Center Llc showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), Little Lights Christian Early Learning Center Llc's revenue has grown by 66%, moving from $308K to $512K. Total assets decreased by 90.8% over the same period, from $916 to $84. Total functional expenses rose by 67.9%, from $309K to $518K. In its most recent filing year (2024), Little Lights Christian Early Learning Center Llc reported a deficit of $6K, with expenses exceeding revenue. The organization holds $4K in liabilities against $84 in assets (debt-to-asset ratio: 4864.3%), resulting in net assets of $-4,002.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $512K | $518K | $84 | $4K | — | — |
| 2023 | $534K | $539K | $4K | $2K | — | View 990 |
| 2022 | $494K | $491K | $9K | $2K | — | View 990 |
| 2021 | $433K | $431K | $8K | $4K | — | — |
| 2020 | $397K | $387K | $4K | $2K | — | View 990 |
| 2019 | $416K | $423K | $8K | $16K | — | View 990 |
| 2018 | $423K | $423K | $571 | $2K | — | — |
| 2017 | $412K | $412K | $466 | $2K | — | View 990 |
| 2016 | $383K | $385K | $377 | $2K | — | View 990 |
| 2015 | $382K | $379K | $4K | $4K | — | View 990 |
| 2014 | $363K | $364K | $311 | $3K | — | View 990 |
| 2013 | $339K | $338K | $52 | $1K | — | View 990 |
| 2012 | $312K | $312K | $880 | $3K | — | View 990 |
| 2011 | $308K | $309K | $916 | $3K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $512K, expenses of $518K, and assets of $84 (revenue -4.1% year-over-year).
- 2023: Revenue of $534K, expenses of $539K, and assets of $4K (revenue +8.0% year-over-year).
- 2022: Revenue of $494K, expenses of $491K, and assets of $9K (revenue +14.1% year-over-year).
- 2021: Revenue of $433K, expenses of $431K, and assets of $8K (revenue +9.0% year-over-year).
- 2020: Revenue of $397K, expenses of $387K, and assets of $4K (revenue -4.5% year-over-year).
- 2019: Revenue of $416K, expenses of $423K, and assets of $8K (revenue -1.7% year-over-year).
- 2018: Revenue of $423K, expenses of $423K, and assets of $571 (revenue +2.7% year-over-year).
- 2017: Revenue of $412K, expenses of $412K, and assets of $466 (revenue +7.6% year-over-year).
- 2016: Revenue of $383K, expenses of $385K, and assets of $377 (revenue +0.3% year-over-year).
- 2015: Revenue of $382K, expenses of $379K, and assets of $4K (revenue +5.4% year-over-year).
- 2014: Revenue of $363K, expenses of $364K, and assets of $311 (revenue +7.1% year-over-year).
- 2013: Revenue of $339K, expenses of $338K, and assets of $52 (revenue +8.5% year-over-year).
- 2012: Revenue of $312K, expenses of $312K, and assets of $880 (revenue +1.3% year-over-year).
- 2011: Revenue of $308K, expenses of $309K, and assets of $916.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Little Lights Christian Early Learning Center Llc:
Data Sources and Methodology
This transparency report for Little Lights Christian Early Learning Center Llc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.