BABY FRIENDLY USA INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

EILEEN FITZPATRICK

Phone

5186217982

Tax Period

2023-01-01 to 2023-12-31

BABY FRIENDLY USA INC, founded in 1997, is a community nonprofit in the Health Care sector that reported $1.9M in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion.

Mission

BABY-FRIENDLY USA, INC IS THE NONPROFIT NATIONAL AUTHORITY FOR WHO/UNICEF'S BABY-FRIENDLY HOSPITAL INITIATIVE (BFHI). OUR MISSION IS TO ASSESS, ACCREDIT AND DESIGNATE BRITHING FACILITIES THAT MEET THE BFHI CRITERIA FOR IMPLEMENTING THE 10 STEPS TO SUCCESSFUL BREASTFEEDING.

Program Service Accomplishments

Program 1

Expenses: $1,642,528 Revenue: $1,869,081

EDUCATION AND PRMOTION ABOUT THE BFHI AND REQUIREMENTS TO ACHIEVE BABY-FRIENDLY DESIGNATION IN THE UNITED STATES. ASSESSMENT OF CARE PROVIDED TO MOTHERS AND BABUES BY HOSPITALS AAND BIRTH CENTERS IN ACCORDANCE WITH GUIDELINES ESTABLISHED BY THE WORLD HEALTH ORGANIZATION (WHO) AND UNITED NATIONS CHIELDREN'S FUND (UNICEF) ADAPTED FOR USE IN THE UNITED STATES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,834,287

Investment Income $59,419

Other Revenue $34,794

TOTAL REVENUE $1,928,500

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,334,414

Fundraising Expenses $0

Program Expenses $1,642,528

Other Expenses $553,801

TOTAL EXPENSES $1,888,215

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,928,500	$1,741,027	+0.1%
Expenses	$1,888,215	$1,766,637	+0.1%
Net Income	$40,285	$-25,610	-2.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$214,032

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY APPLEGATE	SECRETARY	2.00	Officer Director	$0	$0	$0
YVONNE CAFIK HARRISON	DIRECTOR	1.50	Director	$0	$0	$0
PAMELA BERENS	DIRECTOR	1.50	Director	$0	$0	$0
ANN BROWNLEE	VICE CHAIR	5.00	Officer Director	$0	$0	$0
THERESA LANDAU	CHAIR	10.00	Officer Director	$0	$0	$0
VIOLA LUJAN	TREASURER	2.00	Officer Director	$0	$0	$0
SARAH COULTER DANNER	DIRECTOR	2.50	Director	$0	$0	$0
LAWRENCE GARTNER	DIRECTOR	5.00	Director	$0	$0	$0
CASEY BLAND	DIRECTOR	1.50	Director	$0	$0	$0
BRIANNA YVONNE CLARK	DIRECTOR	1.50	Director	$0	$0	$0
BRIAN DITTMEIER	DIRECTOR	1.50	Director	$0	$0	$0
KINKINI BANERJEE	DIRECTOR	1.50	Director	$0	$0	$0
EILEEN FITZPATRICK	CHIEF EXECUTIVE OFFICER	37.50	Officer	$106,732	$6,900	$113,632
ANITA MCLAUGHLIN	CHIEF OPERATING OFFICER	37.50	Officer	$93,500	$6,900	$100,400

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$1,928,500	$1,888,215	$3,185,018	$40,285
2022	$1,741,027	$1,766,637	$3,088,664	$-25,610
2021	$1,592,519	$1,654,370	$3,199,191	$-61,851
2020	$1,836,929	$1,684,949	$3,285,016	$151,980
2019	$2,275,271	$2,305,097	$3,358,819	$-29,826
2018	$2,253,088	$2,334,739	$3,311,872	$-81,651