FRIENDS OF THE CHILDREN OF LAS

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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

1981

Legal Domicile

Principal Officer

ESTELLE DUBUISSON

Tax Period

2021-01-01 to 2021-12-31

FRIENDS OF THE CHILDREN OF LAS, founded in 1981, is a micro nonprofit in the International Affairs sector that reported $30K in total revenue in fiscal year 2021. Revenue surged 80% from the prior year, signaling strong growth momentum. Expenses of $34K exceeded revenue, resulting in a 12% operating deficit.

Mission

HAITI IS THE POOREST COUNTRY IN THE WESTERN HEMISHPERE. LASCAHOBAS IS A RURAL VILLAGE PLAGUED BY HUNGER, ILITERACY, UNEMPLOYMENT AND POOR HEALTH CONDITIONS. MISSION TO PROVIDE ONE MEAL PER DAY FOR 300 CH

Program Service Accomplishments

Program 1

Expenses: $19,925

FCLH WAS ABLE TO FINANCIALLY ASSIST 163 CHILDREN IN SCHOOL OF

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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 (2021)

Revenue Breakdown

Contributions & Grants $30,153

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $30,153

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $19,925

Other Expenses $33,745

TOTAL EXPENSES $33,745

Year-over-Year Comparison

	2021	2020	Change
Revenue	$30,153	$16,732	+0.8%
Expenses	$33,745	$18,713	+0.8%
Net Income	$-3,592	$-1,981	+0.8%

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

N/A

Volunteers

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ESTELLE DUBUSI	PRESIDENT	40	Officer	$0	$0	$0
MICHELLE ROMAN	TREASURER/SECY	2	Officer	$0	$0	$0
BETTY DUBUISSO	RECORDING SECY	2	Officer	$0	$0	$0
DANIELLE DESHO	VICE PRESIDENT	2	Officer	$0	$0	$0
GARY DUBUISSON	MEMBER	2	Director	$0	$0	$0
KENNETH WESCSI	MEMBER	2	Director	$0	$0	$0
JULIETTE CASIM	MEMBER	2	Director	$0	$0	$0
LESLEY CHERY	MEMBER	2	Director	$0	$0	$0
ELIAN SANISORZ	MEMBER	2	Director	$0	$0	$0
BENITA SIMMONS	MEMBER	2	Director	$0	$0	$0
BUTLER JEAN-LO	MEMBER	2	Director	$0	$0	$0

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
2021	$30,153	$33,745	No data	$-3,592