THE CHILDRENS GUARDIAN FUND (EIN 680454736) - 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

2000

Legal Domicile

Phone

2098482265

Tax Period

2024-07-01 to 2025-06-30

THE CHILDRENS GUARDIAN FUND, founded in 2000, is a small nonprofit in the Human Services sector that reported $191K in total revenue in fiscal year 2024. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $271K exceeded revenue, resulting in a 42% operating deficit.

Mission

PROVIDE A GROUP HOME AND FINANCIAL SUPPORT FOR AT RISK CHILDREN IN LOCAL COMMUNITIES

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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 $124,768

Program Service Revenue $0

Investment Income $1,753

Other Revenue $64,700

TOTAL REVENUE $191,221

Expense Breakdown

Grants Paid $198,391

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $255,059

Other Expenses $72,869

TOTAL EXPENSES $271,260

Year-over-Year Comparison

	2024	2023	Change
Revenue	$191,221	$368,659	-0.5%
Expenses	$271,260	$294,359	-0.1%
Net Income	$-80,039	$74,300	-2.1%

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

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
ELSIE MARTIN	Director	2.00	Director	$0	$0	$0
LIZA GILBERT-COTTON	Director	1.00	Director	$0	$0	$0
KAREN LOOPER	Director	1.00	Director	$0	$0	$0
JANICE VELLA	Director	2.00	Director	$0	$0	$0
DAVID FREDERICKS	Director	1.00	Director	$0	$0	$0
SONJA HERNDON	Director	1.00	Director	$0	$0	$0
ROB GILBERT	President	2.00	Officer	$0	$0	$0
JOE MARTIN	Vice President	4.00	Officer	$0	$0	$0
JAN GILBERT	Secretary	1.00	Officer	$0	$0	$0
ELISA LUNA	Treasurer	1.00	Officer	$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	$191,221	$271,260	$779,614	$-80,039
2024	$368,659	$294,359	$860,517	$74,300
2023	$158,244	$250,528	$792,842	$-92,284
2022	$188,056	$158,303	$888,293	$29,753
2021	$152,453	$173,725	$861,996	$-21,272
2020	$218,689	$263,095	$887,012	$-44,406
2019	$266,678	$223,588	$934,881	$43,090

THE CHILDRENS GUARDIAN FUND