Children of Character Inc (EIN 820541197) - 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

2002

Legal Domicile

Principal Officer

Jennifer Merryman

Phone

9186079026

Tax Period

2024-10-01 to 2025-09-30

Children of Character Inc, founded in 2002, is a small nonprofit in the Religion sector that reported $994K in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $863K left a modest 13% surplus.

Mission

Called to go to challenging places and unreached people. Children in Christ inspires, equips and mobilizes a God-grown indigenous ministry from local church to broader communities that values children, ministers Gods love to them, matures them in Christ and empowers them.

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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 $980,624

Program Service Revenue $1,615

Investment Income $11,601

Other Revenue $0

TOTAL REVENUE $993,840

Expense Breakdown

Grants Paid $725,927

Salaries & Benefits $64,208

Fundraising Expenses $24,881

Program Expenses $807,133

Other Expenses $72,418

TOTAL EXPENSES $862,553

Year-over-Year Comparison

	2024	2023	Change
Revenue	$993,840	$892,966	+0.1%
Expenses	$862,553	$890,653	0.0%
Net Income	$131,287	$2,313	+55.8%

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

20803

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

$60,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
James Saunders	Treasurer	40.00	Officer	$55,000	$5,000	$60,000
Tim Andrews	Director	0.50	Director	$0	$0	$0
Jennifer Merryman	President and CEO	40.00	Officer Director	$0	$0	$0
Scott Zimmerman	Director	0.50	Director	$0	$0	$0
Frank Williams	Secretary and Board Chairman	1.00	Officer 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	$993,840	$862,553	$762,295	$131,287
2024	$892,966	$890,653	$635,658	$2,313
2023	$841,963	$899,051	$631,744	$-57,088
2022	$1,107,671	$1,040,359	$685,082	$67,312
2021	$1,050,975	$960,820	$644,596	$90,155
2020	$897,929	$796,725	$557,440	$101,204
2019	$797,079	$973,265	$463,951	$-176,186
2018	$1,309,583	$757,566	$639,977	$552,017

Children of Character Inc