Child Advocates of San Bernardino County (EIN 330362613) - 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

1984

Legal Domicile

Principal Officer

Michael Koenig

Tax Period

2022-07-01 to 2023-06-30

Child Advocates of San Bernardino County, founded in 1984, is a community nonprofit that reported $1.4M in total revenue in fiscal year 2022. Expenses of $1.3M left a modest 10% surplus.

Mission

To improve the quality of life for foster youth and juvenile offenders with stable and consistent advocacy and mentoring provided through trained community volunteers.

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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 (2022)

Revenue Breakdown

Contributions & Grants $1,430,013

Program Service Revenue $0

Investment Income $26

Other Revenue $0

TOTAL REVENUE $1,430,039

Expense Breakdown

Grants Paid $0

Salaries & Benefits $898,598

Fundraising Expenses $53,516

Program Expenses $1,085,246

Other Expenses $387,266

TOTAL EXPENSES $1,285,864

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,430,039	$1,340,891	+0.1%
Expenses	$1,285,864	$1,120,521	+0.1%
Net Income	$144,175	$220,370	-0.3%

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

150

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

$94,968

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nicholas Fisher	Executive Director	40.00	Officer	$94,968	$0	$94,968
Kelli Byward	Secretary	4.00	Officer Director	$0	$0	$0
Paul Arquette	Treasurer	4.00	Officer Director	$0	$0	$0
Michael Koenig	President	4.00	Officer Director	$0	$0	$0
Craig Seal	Vice President	4.00	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$1,430,039	$1,285,864	$847,438	$144,175
2022	$1,340,891	$1,120,521	$599,649	$220,370
2021	$1,175,665	$990,090	$489,147	$185,575
2020	$986,824	$974,749	$338,393	$12,075
2019	$887,950	$887,587	$159,013	$363

Child Advocates of San Bernardino County