CHILDREN IN THE SON INC (EIN 571103876) - 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

2001

Legal Domicile

Principal Officer

MARGARET MOORE

Phone

9193761529

Tax Period

2023-01-01 to 2023-12-31

CHILDREN IN THE SON INC, founded in 2001, is a small nonprofit in the International Affairs sector that reported $203K in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year. Expenses of $239K exceeded revenue, resulting in a 17% operating deficit.

Mission

THE PRIMARY MISSION OF CHILDREN IN THE SON IS TO CARE FOR AND MEET THE NEEDS OF CHILDREN IN DISTRESS IN ROMANIA.

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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 $203,118

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $203,118

Expense Breakdown

Grants Paid $170,470

Salaries & Benefits $47,469

Fundraising Expenses $0

Program Expenses $213,192

Other Expenses $20,645

TOTAL EXPENSES $238,584

Year-over-Year Comparison

	2023	2022	Change
Revenue	$203,118	$227,124	-0.1%
Expenses	$238,584	$192,273	+0.2%
Net Income	$-35,466	$34,851	-2.0%

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

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

$44,461

Total Directors

$44,461

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARGARET MOORE	TREASURER	3.00	Officer Director	$0	$0	$0
SHAWN HICKMAN	SECRETARY	1.00	Officer Director	$0	$0	$0
MICHELLE SIMS	BOARD MEMBER AND DIRECTOR	40.00	Officer Director	$39,861	$4,600	$44,461
DUSTINA MASSON	BOARD MEMBER	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	No data	No data	No data	No data
2023	$203,118	$238,584	$196,220	$-35,466
2022	$227,124	$192,273	$231,686	$34,851
2021	$235,485	$195,685	$196,835	$39,800
2020	$248,479	$150,419	$157,035	$98,060
2019	$220,309	$174,804	$58,975	$45,505
2018	$205,716	$194,904	$74,952	$10,812

CHILDREN IN THE SON INC