NEXT CHILD FUND INC (EIN 204920014) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

BEVERLY HUTCHISON

Phone

8437233600

Tax Period

2024-04-01 to 2025-03-31

NEXT CHILD FUND INC, founded in 2006, is a small nonprofit in the Human Services sector that reported $139K in total revenue in fiscal year 2024. Revenue fell 84% from the prior year — a significant decline worth monitoring. Expenses of $201K exceeded revenue, resulting in a 44% operating deficit.

Mission

TO PROVIDE FINANCIAL SUPPORT TO DEE NORTON LOWCOUNTRY CHILDREN'S CENER

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,200

Program Service Revenue $0

Investment Income $138,006

Other Revenue $0

TOTAL REVENUE $139,206

Expense Breakdown

Grants Paid $163,401

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $163,401

Other Expenses $37,741

TOTAL EXPENSES $201,142

Year-over-Year Comparison

	2024	2023	Change
Revenue	$139,206	$860,068	-0.8%
Expenses	$201,142	$199,675	+0.0%
Net Income	$-61,936	$660,393	-1.1%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
JULIE DANIELS	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA AARON	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT PHILBECK	SECRETARY/TREASURER	1.00	Director	$0	$0	$0
AUGUSTINE OLALERE	DIRECTOR	1.00	Director	$0	$0	$0
FALLON MEYER	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL HIERS	PRESIDENT	1.00	Director	$0	$0	$0
TARA SPICER	DIRECTOR	1.00	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
2025	$139,206	$201,142	$4,424,119	$-61,936
2024	$860,068	$199,675	$4,413,690	$660,393
2023	$191,537	$229,450	$4,042,550	$-37,913
2022	$165,172	$293,880	$4,506,599	$-128,708
2021	$224,952	$758,406	$4,628,075	$-533,454
2020	$405,725	$743,079	$4,458,459	$-337,354
2019	$452,501	$1,005,308	$5,332,158	$-552,807

NEXT CHILD FUND INC