FRIENDS OF THE CHILDREN- CENTRAL OREGON

EIN: 821749087 501(c)(3) Youth Development

BEND, OR

Total Revenue
$1,973,802
Total Expenses
$1,530,884
Total Assets
$4,466,106
Net Assets
$4,002,336
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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
2017
Legal Domicile
OR
Principal Officer
RACHEL CARDWELL
Phone
5416686836
Tax Period
2023-09-01 to 2024-08-31

FRIENDS OF THE CHILDREN- CENTRAL OREGON, founded in 2017, is a community nonprofit in the Youth Development sector that reported $2.0M in total revenue in fiscal year 2023. The organization ran a surplus of $443K, a strong 22% operating margin.

Mission

FRIENDS OF THE CHILDREN - CENTRAL OREGON IS A OREGON BASED NONPROFIT WITH THE MISSION OF IMPACTING GENERATIONAL CHANGE BY EMPOWERING YOUTH WHO ARE FACING THE GREATEST OBSTACLES THROUGH RELATIONSHIPS WITH PROFESSIONAL MENTORS - 12+ YEARS, NO MATTER WHAT. 83% OF OUR YOUTH RECEIVE A HIGH SCHOOL DIPLOMA OR GED, 98% OF OUR YOUTH WAIT TO BECOME PARENTS UNTIL AFTER THEIR TEENS, 93% OF OUR YOUTH REMAIN FREE FROM JUVENILE JUSTICE SYSTEM INVOLVEMENT, AND 92% OF OUR YOUTH GO ON TO ENROLL IN POST-SECONDARY EDUCATION, SERVE OUR COUNTRY OR ENTER THE WORKFORCE.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,808,178
Program Service Revenue $0
Investment Income $108,546
Other Revenue $57,078
TOTAL REVENUE $1,973,802

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,040,068
Fundraising Expenses $129,457
Program Expenses $1,247,895
Other Expenses $490,816
TOTAL EXPENSES $1,530,884

Year-over-Year Comparison

2023 2022 Change
Revenue $1,973,802 $1,876,602 +0.1%
Expenses $1,530,884 $1,321,155 +0.2%
Net Income $442,918 $555,447 -0.2%
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

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Governance

Voting Members
10
Independent Members
10
Employees
14
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
5
$137,131
Total Directors
10
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BOBBI STEDMAN INTERIM CHAIR 1.00
Officer Director
$0 $0 $0
STUART MALAKOFF PAST CHAIR 1.00
Officer Director
$0 $0 $0
JENNY WERNER TREASURER 1.00
Officer Director
$0 $0 $0
CHRIS OTTO SECRETARY 1.00
Officer Director
$0 $0 $0
JOSH JENSON DIRECTOR 1.00
Director
$0 $0 $0
WHITNEY MORGAN DIRECTOR 1.00
Director
$0 $0 $0
FERNANDO GOTTLIEB DIRECTOR 1.00
Director
$0 $0 $0
RODNEY COOK DIRECTOR 1.00
Director
$0 $0 $0
CHELSEA CALLICOTT DIRECTOR 1.00
Director
$0 $0 $0
LORA NORDQUIST DIRECTOR 1.00
Director
$0 $0 $0
RACHEL CARDWELL EXECUTIVE DIRECTOR 40.00
Officer
$125,625 $11,506 $137,131
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 $1,973,802 $1,530,884 $4,466,106 $442,918
2023 $1,876,602 $1,321,155 $3,807,009 $555,447
2022 $3,297,554 $1,367,012 $3,676,232 $1,930,542
2021 $1,513,574 $1,110,674 $1,745,683 $402,900
2020 $941,094 $887,967 $705,242 $53,127
2019 $623,487 $716,581 $605,462 $-93,094
2018 $884,420 $511,344 $782,979 $373,076
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