THE CHILDREN'S ORCHESTRA SOCIETY INC (EIN 237106585) - 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

1971

Legal Domicile

Principal Officer

YEOU-CHENG MA

Phone

7188880635

Tax Period

2023-07-01 to 2024-06-30

THE CHILDREN'S ORCHESTRA SOCIETY INC, founded in 1971, is a small nonprofit that reported $541K in total revenue in fiscal year 2023. Revenue decreased 16% compared to the prior year.

Mission

TO TEACH CHILDREN THE LANGUAGE AND VALUES OF MUSIC THROUGH EDUCATION, INSTRUCTION AND BY PROVIDING PERFORMANCE OPPORTUNITIES.

🔒

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 (2023)

Revenue Breakdown

Contributions & Grants $375,982

Program Service Revenue $140,171

Investment Income $6,253

Other Revenue $18,223

TOTAL REVENUE $540,629

Expense Breakdown

Grants Paid $0

Salaries & Benefits $288,967

Fundraising Expenses $61,523

Program Expenses $307,324

Other Expenses $272,140

TOTAL EXPENSES $561,107

Year-over-Year Comparison

	2023	2022	Change
Revenue	$540,629	$642,909	-0.2%
Expenses	$561,107	$509,272	+0.1%
Net Income	$-20,478	$133,637	-1.2%

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

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

$176,472

Total Directors

$129,072

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL DADAP	ARTISTIC & MUSIC DIRECTOR	40.00	Officer Director	$60,710	$2,400	$63,110
YEOU-CHENG MA	EXECUTIVE DIRECTOR	40.00	Officer Director	$63,562	$2,400	$65,962
CYNTHIA DE LEON DECEASED 524	DIRECTOR OF FINANCE	40.00	Officer	$45,000	$2,400	$47,400
LOIDA NICOLAS-LEWIS	CHAIR	5.00	Officer Director	$0	$0	$0
JUNE FENG	VICE-CHAIR	5.00	Officer Director	$0	$0	$0
ROLAND SHEN	TREASURER	5.00	Officer Director	$0	$0	$0
DANIEL CHANG	DIRECTOR	5.00	Director	$0	$0	$0
LILY H LI	DIRECTOR	5.00	Director	$0	$0	$0
LILY O'BOYLE	DIRECTOR	5.00	Director	$0	$0	$0
MATTHEW SULLIVAN	DIRECTOR	5.00	Director	$0	$0	$0
REVELINO PASCUAL	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
2024	$540,629	$561,107	$1,324,260	$-20,478
2023	$642,909	$509,272	$1,381,442	$133,637
2022	$841,359	$429,171	$718,159	$412,188
2021	$432,231	$344,345	$382,631	$87,886
2020	$403,480	$393,941	$304,542	$9,539
2019	$619,043	$398,498	$248,629	$220,545
2018	$460,948	$454,869	$31,234	$6,079

THE CHILDREN'S ORCHESTRA SOCIETY INC