KIDS OF COURAGE INC (EIN 263364700) - 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

2008

Legal Domicile

Principal Officer

HOWARD KAFKA

Tax Period

2023-09-01 to 2024-08-31

KIDS OF COURAGE INC, founded in 2008, is a small nonprofit that reported $460K in total revenue in fiscal year 2023. Revenue fell 53% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $190K, a strong 41% operating margin.

Mission

TO ENHANCE QUALITY OF LIFE FOR TERMINALLY/CRITICALLY ILL CHILDREN & YOUNG ADULTS VIA SPECIAL TRIPS AND ENTERTAINMENT SPECIFICALLY TAILORED FOR CHRONIC AND TERMINALLY ILL CHILDREN & YOUNG ADULTS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $459,728

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $459,728

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $4,569

Program Expenses $210,549

Other Expenses $269,245

TOTAL EXPENSES $269,245

Year-over-Year Comparison

	2023	2022	Change
Revenue	$459,728	$982,984	-0.5%
Expenses	$269,245	$1,176,211	-0.8%
Net Income	$190,483	$-193,227	-2.0%

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

105

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
STUART DITCHEK	TRUSTEE	N/A	Officer Director	$0	$0	$0
HOWARD KAFKA	TRUSTEE	N/A	Officer 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	$459,728	$269,245	$154,866	$190,483
2023	$982,984	$1,176,211	$114,648	$-193,227
2022	$1,262,006	$1,484,167	$163,458	$-222,161
2021	$1,165,964	$1,054,510	$390,798	$111,454
2020	$1,308,181	$914,226	$433,331	$393,955
2019	$1,236,810	$1,394,135	$63,137	$-157,325
2018	$1,413,720	$1,391,969	$120,423	$21,751

KIDS OF COURAGE INC