Mission: LCW promotes welfare to low income children and their families through education, healthcare, spiritual enrichment and livelihood training and contributes cash and n ... (More)

Little Children of the World Inc. is a 501(c)(3) organization, with an IRS ruling year of 1988, and donations are tax-deductible.

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Contact Information

  https://www.littlechildren.org/

  PO BOX 37
Barnesville GA 30204-0037



...  ...  ...  ...  

Encompass Rating System by Charity Navigator


Overall Score

100

out of 100

This charity's score is a passing score.
This overall score is calculated from multiple beacon scores: 90% Finance & Accountability and 10% Leadership & Adaptability


Learn about the Encompass Rating System: Overview | FAQ | Release Notes

Next: Impact & Results

...   Finance & Accountability


This score provides an assessment of a nonprofit's financial health (stability, efficiency and sustainability) and its commitment to governance practices and policies.


Finance & Accountability Score

100

out of 100

The score earned by Little Children of the World Inc. is a passing score

This V6 of the Finance & Accountability Score provides a baseline measure of an organization's health including the indicators listed in the report below.

This score represents Form 990 data from 2020, the latest year electronically filed and published by the IRS.



Back to Overall

Finance & Accountability Report

100

of 100 points

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Program Expense

Program Expense Ratio

89.51%

Higher effect on score

More data  


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 higherFull 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

Board Composition

9/11 Independent

Higher effect on score


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

Higher effect on score


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 higherExpected to complete an audit
$500,000 - $1 millionExpected to complete an audit, review, or compilation
Less than $500,000No expectation (removed from scoring methodology)

Source: IRS Form 990

Liabilities to Assets Ratio

3.33%

Lower effect on score


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 moreNo Credit

Source: IRS Form 990

Website

Listed

Lower effect on score


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

Conflict of Interest Policy

Listed

Lower effect on score


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

Lower effect on score


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

Lower effect on score


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

Lower effect on score


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

Additional Information

Unscored

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Total Revenue and Expenses

Total Revenue and Expenses

This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.

Salary of Key Persons

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



GLENNA WALLER, EXECUTIVE DIRECTOR

$41,600


MELANIE FOSTER, SECRETARY/TREASURER

$6,261


CECIL HINES, DIRECTOR

$0


PATTI LYONS, DIRECTOR

$0


GERRY CHAMPAGNE, CHAIRMAN

$0


Source: IRS Form 990 (page 7), filing year 2020

Business Master File Data

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)

Data Sources: IRS Forms 990

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 view this organization's Forms 990 on the IRS website (if any are available).

Pandemic Response

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. 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.


Previous: Finance & Accountability  / Next: Leadership & Adaptability

...   Impact & Results


This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.


Impact & Results Score

Not Currently Scored

Little Children of the World Inc. cannot currently be evaluated by our Encompass Rating 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.

Learn more about Impact & Results.

Do you work at Little Children of the World Inc.? Join the waitlist for an updated Impact & Results score.


Back to Overall

Additional Information

Unscored

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Largest Programs

Largest Programs



Little Children of the World Inc. reported its largest program on its FY 2020 Form 990 as:


$824,587

Spent in most recent FY

100%

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)


Previous: Impact & Results  / Next: Culture & Community

...   Leadership & Adaptability


This score 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.


Leadership & Adaptability Score

100

out of 100

The score earned by Little Children of the World Inc. is a passing score.

Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.


Back to Overall

Leadership & Adaptability Report

100

of 100 points

Mission

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


Source: Nonprofit submitted responses

Vision

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

Strategic Goals

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.).


Source: Nonprofit submitted responses

Leadership Development

The nonprofit provides evidence of investment in leadership development


Describe an investment in leadership

Yearly strategic planning meeting incorporated into board meetings twice per year.

Source: Nonprofit submitted responses

Mobilizing for Mission

The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.


This organization mobilizes for mission in the following ways:
  • Strategic Partnerships

  • Networks of Collective Impact Efforts

  • Thought Leadership

  • Raising Awareness

  • Community Building

  • Policy Advocacy

What are this organization’s external mobilizaton efforts?

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.

Source: Nonprofit submitted responses

Story of Adaptability

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

Source: Nonprofit submitted responses

Previous: Leadership & Adaptability

...   Culture & Community


This score provides an assessment of the organization's culture and connectedness to the community it serves. Learn more about how and why we rate Culture & Community.


Culture & Community Score

Not Currently Scored

Little Children of the World Inc. is currently not eligible for a Culture & Community score because we have not received its Constituent Feedback or Diversity, Equity, & Inclusion data. Nonprofit organizations are encouraged to fill out the How We Listen and Equity Practices sections of their Candid profile.

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.


Back to Overall

Culture & Community Report

Unscored

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Constituent Feedback

Diversity, Equity, & Inclusion


This organization has not provided information regarding the diversity, equity and inclusion (DEI) practices it is presently implementing. As such, the organization has not earned a score on this metric. Charity Navigator believes nonprofit organizations implementing effective DEI policies and practices can enhance a nonprofit's decision-making, staff motivation, innovation, and effectiveness.


Methodology


We are utilizing data collected by Candid to document and assess the DEI practices implemented by the organization. Nonprofit organizations are encouraged to fill out the Equity Strategies section of their Candid profiles to receive a rating.


Learn more about the methodology.

Constituent Feedback


Constituent Feedback and Listening Practice data are not available for this organization. Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective.



Methodology


We've partnered with Candid to survey organizations about their feedback practices. Nonprofit organizations can fill out the How We Listen section of their Candid profile to receive a rating.


Learn more about the methodology.

Analysis and Research


Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Below you can find more information about the metrics we currently evaluate in this beacon and their relevance to nonprofit performance.


Constituent Feedback


Diversity, Equity, and Inclusion

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