FOCUS ON THE CHILDREN (EIN 161432649) - Form 990 Financial Analysis & Trantor Score

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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

1993

Legal Domicile

Principal Officer

SARAH SHERWOOD

Phone

5855027157

Tax Period

2025-01-01 to 2025-12-31

FOCUS ON THE CHILDREN, founded in 1993, is a small nonprofit in the Human Services sector that reported $114K in total revenue in fiscal year 2025. Revenue surged 64% from the prior year, signaling strong growth momentum. The organization ran a surplus of $55K, a strong 48% operating margin.

Mission

FOCUS ON THE CHILDREN SERVES CHILDREN IN THE LIVINGSTON COUNTY WITH NEEDS THAT CANNOT BE MET BY OTHER PROGRAMS OR AGENCIES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $59,090

Program Service Revenue $0

Investment Income $54,822

Other Revenue $0

TOTAL REVENUE $113,912

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $50,611

Other Expenses $58,955

TOTAL EXPENSES $58,955

Year-over-Year Comparison

	2025	2024	Change
Revenue	$113,912	$69,573	+0.6%
Expenses	$58,955	$52,380	+0.1%
Net Income	$54,957	$17,193	+2.2%

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

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
KELI WALKER	Vice President	0.50	Officer Director	$0	$0	$0
ASHLEY STOWELL	BOARD MEMBER	0.20	Director	$0	$0	$0
TONI RADESI	BOARD MEMBER	0.20	Director	$0	$0	$0
Lindsay Fleming-Stumph	member	2.00	Director	$0	$0	$0
SARAH SHERWOOD	President	2.00	Officer	$0	$0	$0
REGAN HOWLETT	Secretary	0.20	Officer	$0	$0	$0
TOM WIGGINS	VICE PRESIDENT	0.00		$0	$0	$0
TINA LITTLE	SECRETARY	0.00		$0	$0	$0
BRYAN LITTLE	TREASURER	0.00		$0	$0	$0
LAURA CANNE	Treasurer	0.20		$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
2025	$113,912	$58,955	$558,694	$54,957
2024	No data	No data	No data	No data
2023	$196,131	$33,066	$454,092	$163,065
2022	$41,403	$32,738	$274,509	$8,665
2021	$58,604	$37,178	$293,348	$21,426
2020	$76,057	$60,835	$268,065	$15,222

FOCUS ON THE CHILDREN