CHILDRENS MINISTRY AKA MAKOR CHAIM

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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

1990

Legal Domicile

Principal Officer

THEODORE WALKER

Phone

8583355787

Tax Period

2023-01-01 to 2023-12-31

CHILDRENS MINISTRY AKA MAKOR CHAIM, founded in 1990, is a micro nonprofit that reported $69K in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

CHRISTIAN FUNDRAISING FOR MISSIONS AND CHRISTIAN ASSISTANCE PROGRAMS IN ISRAEL.

Program Service Accomplishments

Program 1

Expenses: $3,655

PRO LIFE - EDUCATES THE PUBLIC WITH EMPHASIS ON YOUTH AND WOMEN, ON ISSUES THAT AFFECT REPRODUCTIVE HEALTH, CONSEQUENCES OF ABORTION, SANCTITY OF LIFE, SEX OUTSIDE OF MARRIAGE, AND RELATED SUBJECTS. COUNSEL PREGNANT WOMEN AS WELL AS THOSE WHO HAVE UNDERGONE ABORTIONS. OFFER TANGIBLE / PRACTICAL HELP TO EXPECTANT AND NEW MOTHERS AS-REQUESTED, AT NO CHARGE, AND BASED UPON NEED.

Program 2

Expenses: $10,717

MERCY / POOR FUND - PROVIDE FUNDS TO THOSE WHO FIND THEMSELVES DESTITUTE AND UNABLE TO MEET THE NECESSITIES TO SUSTAIN LIFE.

Program 3

Expenses: $15,662

DISCIPLESHIP TRAINING - MENTOR, COUNSEL, AND PROVIDE YOUNG PEOPLE DISCIPLESHIP TRAINING DURING AND AFTER SERVICE IN THE ISRAEL DEFENSE FORCES.

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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 $69,056

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $69,056

Expense Breakdown

Grants Paid $49,118

Salaries & Benefits $13,430

Fundraising Expenses $0

Program Expenses $49,118

Other Expenses $6,861

TOTAL EXPENSES $69,409

Year-over-Year Comparison

	2023	2022	Change
Revenue	$69,056	$59,140	+0.2%
Expenses	$69,409	$77,738	-0.1%
Net Income	$-353	$-18,598	-1.0%

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

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

$13,430

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THEODORE WALKER	PRESIDENT	060.00	Officer	$0	$11,170	$11,170
LINDA WALKER	VICE PRESIDENT	020.00	Officer	$0	$2,260	$2,260
TIKVA PEACE	VICE PRESIDENT	001.00	Officer	$0	$0	$0
CHERI WALKER	SECRETARY	005.00	Officer	$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
2023	$69,056	$69,409	$510	$-353
2022	$59,140	$77,738	$863	$-18,598
2021	$72,596	$61,274	$18,386	$11,322
2020	$93,835	$92,940	$7,064	$895