HEPHZIBAH CHILDREN'S TRUST (EIN 363537502) - 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

1987

Legal Domicile

Principal Officer

KENNA MACKINNON

Phone

7086497100

Tax Period

2024-07-01 to 2025-06-30

HEPHZIBAH CHILDREN'S TRUST, founded in 1987, is a small nonprofit in the Human Services sector that reported $107K in total revenue in fiscal year 2024. Revenue surged 33% from the prior year, signaling strong growth momentum. The organization ran a surplus of $54K, a strong 51% operating margin.

Mission

HEPHZIBAH TRUST'S MISSION IS TO PROVIDE FUNDS TO HEPHZIBAH CHILDREN'S ASSOCIATION, A NONPROFIT SOCIAL SERVICE AGENCY.

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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 $0

Program Service Revenue $0

Investment Income $106,735

Other Revenue $0

TOTAL REVENUE $106,735

Expense Breakdown

Grants Paid $20,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $20,000

Other Expenses $32,347

TOTAL EXPENSES $52,347

Year-over-Year Comparison

	2024	2023	Change
Revenue	$106,735	$80,226	+0.3%
Expenses	$52,347	$123,462	-0.6%
Net Income	$54,388	$-43,236	-2.3%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BYRON TAYLOR	DIRECTOR	0.30	Director	$0	$0	$0
NANCY QUINN	DIRECTOR	0.30	Director	$0	$0	$0
GAIL HAGUE	DIRECTOR	0.30	Director	$0	$0	$0
JACKIE BARLOW	DIRECTOR	0.30	Director	$0	$0	$0
ERIC SORENSEN	DIRECTOR	0.30	Director	$0	$0	$0
LISA EMERSON	DIRECTOR	0.30	Director	$0	$0	$0
JOHN IDE	DIRECTOR	0.30	Director	$0	$0	$0
KENNA MACKINNON	PRESIDENT	0.30	Officer Director	$0	$0	$0
MAUREEN STRATTON	DIRECTOR	0.30	Director	$0	$0	$0
TOM YATES	DIRECTOR	0.30	Director	$0	$0	$0
JENNIFER ELLIS-JACKSON	DIRECTOR	0.30	Director	$0	$0	$0
MARK TRINKA	DIRECTOR	0.30	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	$106,735	$52,347	$2,937,474	$54,388
2024	$80,226	$123,462	$2,645,801	$-43,236
2023	$55,934	$82,703	$2,476,456	$-26,769
2022	$360,524	$104,206	$2,483,729	$256,318
2021	$104,114	$79,675	$2,890,843	$24,439
2020	$34,856	$136,709	$2,344,250	$-101,853
2019	$63,326	$32,455	$2,419,147	$30,871
2018	$446,292	$68,949	$2,284,470	$377,343

HEPHZIBAH CHILDREN'S TRUST