CHILDREN'S CUP (EIN 421385361) - 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

1992

Legal Domicile

Principal Officer

DAN OHLERKING

Phone

2256734505

Tax Period

2024-01-01 to 2024-12-31

CHILDREN'S CUP, founded in 1992, is a community nonprofit in the Religion sector that reported $4.8M in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $5.5M exceeded revenue, resulting in a 15% operating deficit.

Mission

GIVING HOPE, INSPIRING DREAMS AND CHANGING WORLDS. TO MAKE DISCIPLES OF NEW GENERATIONS THAT WILL CHANGE THEIR WORLDS BY LIVING IN THE HOPE OF JESUS, PURSUING HIS DREAMS FOR THEIR LIVES, AND LEADING OTHERS TO DO THE SAME.

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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 $4,731,341

Program Service Revenue $0

Investment Income $58,310

Other Revenue $0

TOTAL REVENUE $4,789,651

Expense Breakdown

Grants Paid $3,150,145

Salaries & Benefits $1,278,362

Fundraising Expenses $411,815

Program Expenses $3,783,795

Other Expenses $1,101,235

TOTAL EXPENSES $5,529,742

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,789,651	$4,324,810	+0.1%
Expenses	$5,529,742	$5,119,895	+0.1%
Net Income	$-740,091	$-795,085	-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

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

$157,000

Total Directors

$157,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAN OHLERKING	EXECUTIVE DI	60.00	Officer Director	$157,000	$0	$157,000
JEAN O FLOWER	DIRECTOR	1.00	Director	$0	$0	$0
PHIL KLEIN	TRUSTEE/DIRE	1.00	Director	$0	$0	$0
DINO RIZZO	SECRETARY	1.00	Officer Director	$0	$0	$0
PAM SEABURG	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	$4,789,651	$5,529,742	$1,266,388	$-740,091
2023	$4,324,810	$5,119,895	$1,941,903	$-795,085
2022	$4,516,211	$5,291,029	$2,758,683	$-774,818
2021	$4,776,155	$4,344,424	$3,533,510	$431,731
2020	$4,514,607	$3,730,832	$3,069,083	$783,775
2019	$5,683,281	$5,153,841	$2,345,615	$529,440
2018	$6,694,567	$6,271,014	$1,773,229	$423,553

CHILDREN'S CUP