CHILDRENS SMILE FOUNDATION

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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

2003

Legal Domicile

Principal Officer

JOANNA GWOZDZ

Phone

7186628578

Tax Period

2024-03-01 to 2025-02-28

CHILDRENS SMILE FOUNDATION, founded in 2003, is a small nonprofit in the Human Services sector that reported $356K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Expenses of $325K left a modest 9% surplus.

Mission

HELP ORPHANS AND UNDERPRIVELEGED CHILDREN

Program Service Accomplishments

Program 1

Expenses: $183,556 Revenue: $0

SUPPORT CHILDREN IN ORPHANAGES AND COMMUNITY CENTERS IN POLAND

Program 2

Expenses: $38,369 Revenue: $0

PROVIDED HELP WITH AQUIRING MEDICATION AND MEDICAL SUPPORT FOR SICK AND DISABLED CHILDREN

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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 (2024)

Revenue Breakdown

Contributions & Grants $325,538

Program Service Revenue $640

Investment Income $29,624

Other Revenue $0

TOTAL REVENUE $355,802

Expense Breakdown

Grants Paid $221,925

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $221,925

Other Expenses $103,090

TOTAL EXPENSES $325,015

Year-over-Year Comparison

	2024	2023	Change
Revenue	$355,802	$400,405	-0.1%
Expenses	$325,015	$292,456	+0.1%
Net Income	$30,787	$107,949	-0.7%

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
JOANNA GWOZDZ ESQ	PRESIDENT	5.00	Director	$0	$0	$0
KAROL LISZEWSKI	VICE PRESIDENT	5.00	Director	$0	$0	$0
AGATA LAQUIDARA	TREASURER	5.00	Director	$0	$0	$0
ROMANA NAROZNIK	SECRETARY	5.00	Director	$0	$0	$0
ANDRZEJ GRZEGORZEWSKI	DIRECTOR	5.00	Director	$0	$0	$0
JOANNA MROZ-RAKOWICZ	DIRECTOR	5.00	Director	$0	$0	$0
WALDEMAR RAKOWICZ	DIRECTOR	5.00	Director	$0	$0	$0
ALDONA TRECIAK	DIRECTOR	5.00	Director	$0	$0	$0
MARIUSZ J SNIAROWSKI ESQ	DIRECTOR	5.00	Director	$0	$0	$0
BEATA KLAR-JAKUBOWSKI	DIRECTOR	5.00	Director	$0	$0	$0
NICHOLAS KAPONYAS	DIRECTOR	5.00	Director	$0	$0	$0
WOJCIEWCH MASLANKA	EXECUTIVE DIRECTOR	5.00	Director	$0	$0	$0
PIOTR PRASZKOWICZ	DIRECTOR	5.00	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
2026	No data	No data	No data	No data
2025	$355,802	$325,015	$638,957	$30,787
2024	$350,657	$242,711	$608,170	$107,946
2023	$249,733	$244,260	$494,751	$5,473
2023	$249,733	$244,260	$500,224	$5,473
2022	$292,014	$244,386	$494,751	$47,628
2021	$165,421	$143,044	$420,650	$22,377
2020	$217,300	$226,034	$397,901	$-8,734
2019	$210,660	$192,504	$395,524	$18,156
2018	$224,091	$225,690	$384,688	$-1,599