FRIENDS OF THE ORPHANS D/B/A NPH-U… - Form 990 Financial Data

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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

2004

Legal Domicile

Principal Officer

JENNIFER RAYNO

Phone

3123867499

Tax Period

2024-07-01 to 2025-06-30

FRIENDS OF THE ORPHANS D/B/A NPH-USA, founded in 2004, is a mid-sized nonprofit in the International Affairs sector that reported $20.7M in total revenue in fiscal year 2024. Revenue surged 29% from the prior year, signaling strong growth momentum. The organization ran a surplus of $4.8M, a strong 23% operating margin.

Mission

WE ARE DEDICATED TO TRANSFORMING THE LIVES OF ORPHANED, ABANDONED, AND DISADVANTAGED CHILDREN.

Program Service Accomplishments

Program 1

Expenses: $10,626,225

THE ORGANIZATION IS DEDICATED TO THE MISSION OF IMPROVING THE LIVES OF ORPHANED, ABANDONED AND DISADVANTAGED CHILDREN IN NINE LATIN AMERICAN AND CARIBBEAN COUNTRIES THROUGH SUPPORT OF NUESTROS...

THE ORGANIZATION IS DEDICATED TO THE MISSION OF IMPROVING THE LIVES OF ORPHANED, ABANDONED AND DISADVANTAGED CHILDREN IN NINE LATIN AMERICAN AND CARIBBEAN COUNTRIES THROUGH SUPPORT OF NUESTROS PEQUENOS HERMANOS INTERNATIONAL, A.C. (NPHI) AND INCREASING PUBLIC AWARENESS OF THEIR PLIGHT.

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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 $20,474,161

Program Service Revenue $0

Investment Income $391,956

Other Revenue $-212,540

TOTAL REVENUE $20,653,577

Expense Breakdown

Grants Paid $9,013,978

Salaries & Benefits $4,230,138

Fundraising Expenses $3,239,418

Program Expenses $10,626,225

Other Expenses $2,611,155

TOTAL EXPENSES $15,855,271

Year-over-Year Comparison

	2024	2023	Change
Revenue	$20,653,577	$16,006,912	+0.3%
Expenses	$15,855,271	$17,568,124	-0.1%
Net Income	$4,798,306	$-1,561,212	-4.1%

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

675

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

$478,759

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEFF KEMPF	BOARD CHAIR	2.00	Officer Director	$0	$0	$0
JOHN KUEHNE	VICE CHAIR	2.00	Officer Director	$0	$0	$0
MARK KRUZEL	TREASURER	2.00	Officer Director	$0	$0	$0
KATHERINE HARIG	SECRETARY	2.00	Officer Director	$0	$0	$0
MIGUEL VENEGAS	DIRECTOR	2.00	Director	$0	$0	$0
AVRIEL BURLOT	DIRECTOR	2.00	Director	$0	$0	$0
GARY ENG	DIRECTOR	2.00	Director	$0	$0	$0
MARTHA FOGLER	DIRECTOR	2.00	Director	$0	$0	$0
CHRIS HEIM	DIRECTOR	2.00	Director	$0	$0	$0
GAIL TAYLOR	DIRECTOR	2.00	Director	$0	$0	$0
CHRISTIAN DELGADO	CFO & COO	40.00	Officer	$215,787	$22,144	$237,931
CASEY GUEVARA-LEHKER	PRESIDENT & CEO UNTIL 11/25	40.00	Officer	$227,527	$13,301	$240,828
JENNIFER RAYNO	VP- DONOR RELATIONS ST. DAMIEN HAITI INITIATIVE	40.00	Highest	$163,299	$10,566	$173,865
HEATHER ANDERSON	MIDWEST-DIRECTOR OF DONOR RELATIONS	40.00	Highest	$155,156	$11,442	$166,598
JAVIER FERNANDEZ	VP-DONOR ENGAGEMENT & STRATEGY	40.00	Highest	$145,036	$16,551	$161,587
MATTHEW MARSHALL	SENIOR DONOR RELATIONS OFFICER	40.00	Highest	$122,413	$9,083	$131,496
CHARLES ALLWORTH	DIRECTOR OF GIFT PLANNING	40.00	Highest	$108,132	$13,984	$122,116

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	$20,653,577	$15,855,271	$17,973,395	$4,798,306
2024	$16,006,912	$17,568,124	$13,848,332	$-1,561,212
2023	$19,880,949	$18,257,719	$15,318,416	$1,623,230
2023	$19,930,950	$18,302,614	$15,589,795	$1,628,336
2022	$18,686,958	$17,294,712	$11,866,431	$1,392,246
2022	$18,688,234	$17,271,840	$11,866,431	$1,416,394
2021	$16,657,427	$14,588,601	$9,523,398	$2,068,826
2019	$18,866,017	$20,579,863	$9,260,792	$-1,713,846
2018	$18,806,664	$18,850,929	$8,626,035	$-44,265

FRIENDS OF THE ORPHANS D/B/A NPH-USA