CHERISH A CHILD USA (EIN 271976622) - 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

2010

Legal Domicile

Principal Officer

BRIAN SMILEY

Phone

5126271847

Tax Period

2024-01-01 to 2024-12-31

CHERISH A CHILD USA, founded in 2010, is a small nonprofit in the Diseases & Disorders sector that reported $602K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $754K exceeded revenue, resulting in a 25% operating deficit.

Mission

PROVIDING FOR DISADVANTAGED CHILDREN; PROVIDING ADVOCACY AND FUNDING FOR CHERISH UGANDA, IN IT'S EFFORTS TO PROVIDE DIRECT HEALTHCARE, LOVE, FOOD, HOUSING, AND EDUCATION TO ORPHANED OR ABANDONED CHILDREN LIVING WITH HIV-AIDS.

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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 $601,836

Program Service Revenue $0

Investment Income $28

Other Revenue $0

TOTAL REVENUE $601,864

Expense Breakdown

Grants Paid $457,652

Salaries & Benefits $222,955

Fundraising Expenses $4,898

Program Expenses $479,046

Other Expenses $73,783

TOTAL EXPENSES $754,390

Year-over-Year Comparison

	2024	2023	Change
Revenue	$601,864	$782,784	-0.2%
Expenses	$754,390	$759,817	0.0%
Net Income	$-152,526	$22,967	-7.6%

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

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

$150,000

Total Directors

$150,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENT PHILLIPS	PRESIDENT	40.00	Officer Director	$150,000	$0	$150,000
LEAH PHILLIPS	BOARD MEMBER	1.00	Director	$0	$0	$0
BRIAN SMILEY	TREASURER	4.00	Officer Director	$0	$0	$0
NICK JANKOVSKY	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFF GLOVER	BOARD MEMBER	1.00	Director	$0	$0	$0
KATHLEEN SPILLMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN DRACHENBERG	SECRETARY	1.00	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	$601,864	$754,390	$185,901	$-152,526
2023	$782,784	$759,817	$468,062	$22,967
2022	$730,155	$629,981	$445,095	$100,174
2021	$798,217	$613,457	$344,921	$184,760
2020	$697,781	$630,353	$186,972	$67,428
2019	$660,600	$872,777	$92,733	$-212,177
2018	$927,843	$917,007	$304,910	$10,836

CHERISH A CHILD USA