FOUNDATION FOR THE CHILDREN OF THE CALIFORNIAS (EIN 330415572) - 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

1990

Legal Domicile

Principal Officer

LEONARD KORNREICH MD

Phone

6194005999

Tax Period

2024-01-01 to 2024-12-31

FOUNDATION FOR THE CHILDREN OF THE CALIFORNIAS, founded in 1990, is a community nonprofit in the International Affairs sector that reported $1.1M in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $1.0M left a modest 10% surplus.

Mission

TO ENHANCE THE HEALTH AND NUTRITION OF UNDERSERVED CHILDREN IN THE SAN DIEGO-TIJUANA MEGA REGION PRIMARILY THROUGH THE SUPPORT OF HOSPITAL INFANTIL DE LAS CALIFORNIAS.

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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 $895,406

Program Service Revenue $0

Investment Income $218,926

Other Revenue $32,148

TOTAL REVENUE $1,146,480

Expense Breakdown

Grants Paid $25,000

Salaries & Benefits $252,265

Fundraising Expenses $164,650

Program Expenses $730,810

Other Expenses $749,066

TOTAL EXPENSES $1,026,331

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,146,480	$928,683	+0.2%
Expenses	$1,026,331	$821,652	+0.2%
Net Income	$120,149	$107,031	+0.1%

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

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

$95,468

Total Directors

$60,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHIA BUSTILLOS	Chair/Temp CEO	40.00	Officer Director	$60,000	$0	$60,000
JOSE GONZALEZ - UNTIL 32024	CEO	40.00	Officer	$34,374	$1,094	$35,468
MIGUEL GAMA - UNTIL 82024	VICE CHAIR	1.00	Officer Director	$0	$0	$0
FRANK HOBBS	Secretary	2.00	Officer Director	$0	$0	$0
LEONARD KORNREICH MD	Treasurer	3.00	Officer Director	$0	$0	$0
JOHN RUSH	PAST CHAIR	1.00	Officer Director	$0	$0	$0
CAROL ARMSTRONG	Director	1.00	Director	$0	$0	$0
MARA GABINO	Director	1.00	Director	$0	$0	$0
IVAN GRANADOS	Director	1.00	Director	$0	$0	$0
IRVIN KAUFMAN	Director	1.00	Director	$0	$0	$0
ANTHONY MILLICAN	Director	1.00	Director	$0	$0	$0
HENRY SANCHEZ - UNTIL 82024	Director	1.00	Director	$0	$0	$0
KARINA SOUSA	Director	1.00	Director	$0	$0	$0
JEFF WITT	Director	1.00	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	$1,146,480	$1,026,331	$5,378,174	$120,149
2023	$928,683	$821,652	$5,279,652	$107,031
2022	$703,006	$956,185	$5,082,166	$-253,179
2021	$643,117	$978,037	$5,310,600	$-334,920
2020	$724,694	$1,392,730	$5,754,469	$-668,036
2019	$2,765,519	$914,874	$6,396,805	$1,850,645
2018	$561,404	$871,886	$4,451,315	$-310,482

FOUNDATION FOR THE CHILDREN OF THE CALIFORNIAS