CHILDREN OF VIETNAM (EIN 311605964) - 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

1998

Legal Domicile

Principal Officer

BENJAMIN C WILSON SR

Phone

3332350981

Tax Period

2023-07-01 to 2024-06-30

CHILDREN OF VIETNAM, founded in 1998, is a community nonprofit in the International Affairs sector that reported $1.7M in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $1.5M left a modest 9% surplus.

Mission

CHILDREN OF VIETNAM LIFTS CHILDREN OUT OF POVERTY BY ELIMINATING BARRIERS TO FULFILLING CHILDREN'S POTENTIAL THROUGH COMPREHENSIVE SERVICES THAT FOCUS ON ONE CHILD, ONE FAMILY, AND ONE COMMUNITY AT A TIME.

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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 $1,661,959

Program Service Revenue $0

Investment Income $48,643

Other Revenue $-7,886

TOTAL REVENUE $1,702,716

Expense Breakdown

Grants Paid $993,133

Salaries & Benefits $322,382

Fundraising Expenses $78,973

Program Expenses $1,297,124

Other Expenses $230,570

TOTAL EXPENSES $1,546,085

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,702,716	$1,448,730	+0.2%
Expenses	$1,546,085	$1,415,419	+0.1%
Net Income	$156,631	$33,311	+3.7%

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

Volunteers

120

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

$96,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DABNEY SCHMITT END JANUARY	BOARD MEMBER	0.67	Director	$0	$0	$0
DEBBIE BAKER	BOARD MEMBER	4.33	Director	$0	$0	$0
DESTA RAINES	BOARD MEMBER	0.00	Director	$0	$0	$0
ELLIOT WILSON	BOARD MEMBER	0.67	Director	$0	$0	$0
HELENA BERGER	VICE CHAIR	1.35	Officer Director	$0	$0	$0
LYN GREER	BOARD MEMBER	1.92	Director	$0	$0	$0
KATHY ORMS	BOARD MEMBER	2.88	Director	$0	$0	$0
MADDIE NIEBANCK	BOARD MEMBER	0.48	Director	$0	$0	$0
STEVE WOLSTENHOLME END SEPTEMBER	BOARD MEMBER	0.15	Director	$0	$0	$0
THAO SOMMERVILLE	BOARD MEMBER	0.08	Director	$0	$0	$0
ANDREW LYSAUGHT	BOARD MEMBER	0.48	Director	$0	$0	$0
DZUNG VO END DECEMBER	BOARD MEMBER	1.15	Director	$0	$0	$0
BENJAMIN C WILSON SR	PRESIDENT	21.15	Officer Director	$0	$0	$0
SCOTT WILLIS	BOARD CHAIR	3.85	Officer Director	$0	$0	$0
JOHN MERSON END JUNE	SECRETARY	3.16	Officer Director	$0	$0	$0
BENJAMIN WILSON JR BEG JANUARY	BOARD MEMBER	1.25	Director	$0	$0	$0
WILLIE TRAN BEG DECEMBER	BOARD MEMBER	0.29	Director	$0	$0	$0
NIA SILGARDO BEG JANUARY	BOARD MEMBER	0.21	Director	$0	$0	$0
GIANG WELLS-DANG	EXECUTIVE DIRECTOR	40.00	Officer	$92,250	$4,250	$96,500

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	No data	No data	No data	No data
2024	$1,702,716	$1,546,085	$1,454,839	$156,631
2023	$1,448,730	$1,415,419	$1,253,802	$33,311
2022	$854,546	$823,681	$1,200,872	$30,865
2021	$1,123,984	$873,901	$1,171,283	$250,083
2020	$1,068,149	$959,515	$923,820	$108,634
2019	$1,409,036	$1,086,962	$812,644	$322,074
2018	$952,993	$975,782	$496,133	$-22,789

CHILDREN OF VIETNAM