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https://www.littlechildren.org/
PO BOX 37
Barnesville GA 30204-0037
Barnesville GA | IRS ruling year: 1988 | EIN: 58-1760970
LCW promotes welfare to low income children and their families through education, healthcare, spiritual enrichment and livelihood training and contributes cash and n ... (More)
LCW promotes welfare to low income children and their families through education, healthcare, spiritual enrichment and livelihood training and contributes cash and noncash resources to the Phillippines in hopes of decreasing poverty levels. (Less)
Great
This charity's score is 100%, earning it a Four-Star rating. If this organization aligns with your passions and values, you can give with confidence.
This overall score is calculated from multiple beacon scores: 90% Accountability & Finance, 10% Leadership & Adaptability. Learn more about our criteria and methodology.
We recognize that not all metrics and beacons equally predict a charity’s success. The percentage each beacon contributes to the organization’s overall rating depends on the number of beacons an organization has earned.
Use the tool below to select different beacons to see how the weighting shifts when only one, two, or three beacons are earned.
Rating histories are available for a growing number of rated organizations. Check back later to see if this organization has a rating history!
The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Accountability & Finance score for Little Children of the World Inc. is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.
Little Children of the World Inc. has earned a 100% for the Accountability & Finance beacon. See the metrics below for more information.
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
This Accountability & Finance score represents IRS Form 990 data up until FY 2020, which is the most recent Form 990 currently available to us.
Learn more
Full Credit
Partial Credit
No Credit
Not ApplicableBoard Composition - 9/11 - 25/25 ptsBoard Composition - 9/11 - 25/25 pts
Charity Navigator looks for at least 3 board members, with more than 50% of those members identified as independent (not salaried).
The presence of an independent governing body is strongly recommended by many industry professionals to allow for full deliberation and diversity of thinking on governance and other organizational matters.
Source: IRS Form 990
Independent Audit or Financial Review - Has Audit/Review - 20/20 ptsIndependent Audit or Financial Review - Has Audit/Review - 20/20 pts
An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
| Total Revenue Amount | Expectation to Receive Credit |
|---|---|
| $1 million or higher | Expected to complete an audit |
| $500,000 - $1 million | Expected to complete an audit, review, or compilation |
| Less than $500,000 | No expectation (removed from scoring methodology) |
Source: IRS Form 990
Conflict of Interest Policy - Listed - 3/3 ptsConflict of Interest Policy - Listed - 3/3 pts
Charity Navigator looks for the existence of a conflict of interest policy on the Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Board Meeting Minutes - Documented - 3/3 ptsBoard Meeting Minutes - Documented - 3/3 pts
Charity Navigator looks to confirm on the Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Document Retention and Destruction - Listed - 3/3 ptsDocument Retention and Destruction - Listed - 3/3 pts
Charity Navigator looks for the existence of a document retention and destruction policy per the Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Whistleblower Policy - Listed - 3/3 ptsWhistleblower Policy - Listed - 3/3 pts
Charity Navigator looks for the existence of a whistleblower policy per the Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Website - Listed - 3/3 ptsWebsite - Listed - 3/3 pts
Charity Navigator looks for a website on the Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Full CreditPartial CreditNo CreditNot ApplicableLiabilities to Assets Ratio - 3.33% - 15/15 ptsLiabilities to Assets Ratio - 3.33% - 15/15 pts
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990). This ratio is an indicator of an organization’s solvency and/or long-term sustainability.
| Liabilities to Assets Ratio | Amount of Credit Received |
|---|---|
| Less than 50% | Full Credit |
| 50% - 59.9% | Partial Credit |
| 60% or more | No Credit |
Source: IRS Form 990
Program Expense Ratio - 89.51% - 25/25 ptsProgram Expense Ratio - 89.51% - 25/25 pts
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
| Program Expense Percentage | Amount of Credit Received |
|---|---|
| 70% or higher | Full Credit |
| 60% - 69.9% | Partial Credit |
| 50% - 59.9% | Zero Points for Program Expense Score |
| Below 50% | Zero Points for Both Program Expense AND Liabilities to Assets Scores |
Source: IRS Form 990
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Presented here are up to five of this organization's highest compensated employees. This compensation data includes salary, cash bonuses, and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
Source: IRS Form 990 (page 7), filing year 2020
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Activities:
Supplying money, goods or services to the poor (BMF activity code: 560)
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Little Children of the World Inc.) or EIN (581760970) in the 'Search Term' field.
This organization was impacted by COVID-19 in a way that effected their financial health in 2020. This normally would have reduced their star rating. Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them, and doing this pauses our revision of their rating. Charities may submit their own pandemic responses through their nonprofit portal.
Little Children of the World Inc. reported being impacted by COVID-19 in the following ways:
Program Delivery
Fundraising Capacity
Revenue
Administrative Capacity
How COVID-19 impacted the organization's operations financially:
COVID-19 has severely affected our ability to fundraise. Our primary method for gaining new sponsors and donors has always been though in-person sharing events in churches and civic clubs. Due to the pandemic, it has been unsafe to travel to do this, and most meetings are cancelled or moved to a virtual format.
How COVID-19 impacted the organization's delivery of programs:
Our programs are implemented in Dumaguete City, Philippines. The Philippines has had one of the longest and strictest quarantine periods in the entire world. Our programs have all be adjusted to fit the quarantine measures, but it has been very difficult to scale everything back due to the inability to gather in large groups. We are still able to give assistance, but it is hard to assist over 6000 people when we are unable to see them in person. Virtual meetings are not possible due to our members' inability to access the internet.
How this organization adapted to changing conditions caused by COVID-19:
As much as possible, we have shifted to smaller in-person meeting for the essentials and virtual for everything else. Our staff in Dumaguete have made appropriate changes to fit all the government guideline regarding the pandemic while still offering the services throughout the pandemic.
Innovations the organization intends to continue permanently after the pandemic:
Virtual meetings have been more convenient in some scenarios. Also, our Christmas gift distribution to all 6000+ members being broken down into smaller groups proved to be a more manageable way to conduct the Christmas gift distribution, and will be implemented in the future.
Not Currently Scored
Little Children of the World Inc. cannot currently be evaluated by our Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Little Children of the World Inc. reported its largest program on its FY 2020 Form 990 as:
Spent in most recent FY
Percent of program expenses
A family based and community oriented sponsorship program for approximately 800 children from low income families who are at risk in Dumaguete City, Philippines. It implements basic human rights and i ... (More)
A family based and community oriented sponsorship program for approximately 800 children from low income families who are at risk in Dumaguete City, Philippines. It implements basic human rights and includes a farm, preschools, clinics, informal education, spiritual enrichment and parent programs with services extending to approximately 6,000 residents. (Less)
Little Children of the World Inc. cannot currently be evaluated by our Culture & Community methodology because we have not received data from the charity regarding its Constituent Feedback or Equity Practices strategies.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Little Children of the World Inc. has earned a 100% for the Leadership & Adaptability beacon. See the metrics below for more information.
This beacon provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.
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Full CreditPartial CreditNo CreditNot ApplicableMission - 10/10 ptsMission - 10/10 pts
The nonprofit organization presents evidence of strategic thinking through articulating the organization's mission
LCW PROMOTES WELFARE TO LOW INCOME CHILDREN AND THEIR FAMILIES THROUGH EDUCATION, HEALTHCARE, SPIRITUAL ENRICHMENT AND LIVELIHOOD TRAINING AND CONTRIBUTES CASH AND NONCASH RESOURCES TO THE PHILIPPINES IN HOPES OF DECREASING POVERTY LEVELS
Vision - 10/10 ptsVision - 10/10 pts
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.
Little Children of the World is a Christian ministry lending a helping hand to those in need. Our holistic strategy for ending the cycle of poverty is best described by the acronym HELPS: H – Health and Housing, E – Education, L – Livelihood, P – Peace and Faith, and S – Sponsorship.
Source: Nonprofit submitted responses
Goals - 20/20 ptsGoals - 20/20 pts
The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.
Goal One: SPONSORSHIP a. Reach 1000 children b. 53 children per year for 3 years
Goal Type: This goal reflects our commitment to further our advocacy work for our organization and or cause area.
Goal Two: FUNDRAISING a. reach younger audience through social media and other platforms b. increase speaking engagements to at least 2 per month c. emphasize unrestricted giving to cover all programs in need
Goal Type: Grow, expand, scale or increase access to the existing programs and services.
Goal Three: SUCCESSION PLANNING a. Create a plan – transition timeline b. Target a person to groom for the position of President of LCW and LCP c. Create an emergency plan in case of single point failure
Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).
Leadership Development - 15/15 ptsLeadership Development - 15/15 pts
The nonprofit provides evidence of investment in leadership development
Yearly strategic planning meeting incorporated into board meetings twice per year.
Mobilizing for Mission - 15/15 ptsMobilizing for Mission - 15/15 pts
The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.
Strategic Partnerships
Networks of Collective Impact Efforts
Thought Leadership
Raising Awareness
Community Building
Policy Advocacy
We have several other non-profit and government partners in the US as well as the Philippines. We regularly present as churches and civic clubs about our advocacy and programs. Our Philippine staff conducts regular community building in accordance to our mission and vision. LCW and LCP work closely with other organizations to ensure our members are getting all the services they need. We regularly update our social media platforms, and we also create regular publications and email updates to keep our donors informed. Our Philippine staff regularly work with the local government to advocate on behalf of women, children on the streets, children with disabilities, and children in need of adoption.
Adaptability Story - 30/30 ptsAdaptability Story - 30/30 pts
The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.
LCW started with just 10 little boys brought into the shelter from living on the streets in Dumaguete City, Philippines, and today we serve over 6000 people through various programs. We use the acronym HELPS to describe our ministry model: H - Health (free medical clinic, 2 soup kitchens, regular check ups for members), Housing (5 shelters for children aged 5-21), & Children with Disabilities (physical therapy, occupational therapy, speech development services, and advocacy) E - Education at all levels: 7 preschools, school on wheels for out of school youth, and college scholarships for eligible students L - Livelihood trainings and opportunities for parents P - Peace and faith in Jesus through weekly worship and Bible studies S - Monthly educational sponsorship to provide basic needs and educational assistance for children in public school
Impact & Results
Accountability & Finance
Culture & Community
Leadership & Adaptability
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