COALITION FOR QUALITY CHILDREN'S M… - 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

1991

Legal Domicile

Principal Officer

RANNY LEVY

Phone

5059898076

Tax Period

2018-01-01 to 2018-12-31

COALITION FOR QUALITY CHILDREN'S MEDIA, founded in 1991, is a micro nonprofit in the Civil Rights & Advocacy sector that reported $72K in total revenue in fiscal year 2018. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $107K exceeded revenue, resulting in a 48% operating deficit.

Mission

TEACH CHILDREN CRITICAL VIEWING SKILLS TO MAKE THEM CONSCIENTIOUS MEDIA USERS AND TO INCREASE THE VISIBILITY AND AVAILABILITY OF QUALITY CHILDREN'S MEDIA.

Program Service Accomplishments

Program 1

Expenses: $45,543 Revenue: $36,863

KIDS FIRST! FILM CRITICS PROGRAM IS A NATIONAL PROGRAM WHICH ENGAGES KIDS IN A MEANINGFUL WAY AS ACTIVE YOUTH ENTERTAINMENT REPORTERS. IN ITS EIGHTH YEAR, THIS PROGRAM HAS DRAWN IMMENSE ATTENTION TO THE WORK OF THIS ORGANIZATION AS REVIEWS BY THESE YOUTH REACH AN AUDIENCE OF 7+ MILLION EVERY MONTH THROUGH THE ORGANIZATIONS WEBSITE, SOCIAL MEDIA PAGES, EZINE AND A HOST OF MEDIA PARTNERS INCLUDING HUFFINGTON POST, YOUTUBE, KIDZVILLE NEWS, KIDSWORLD.COM, VOICE AMERICA KIDS NETWORK, WORKING MOTHER, GRAND MAGAZINE AND 50+ ADDITIONAL ONLINE AND PRINT PUBLICATIONS.

Program 2

Expenses: $45,542

KIDS FIRST! EVALUATES, RATES AND ENDORSES CHILDREN'S FEATURE FILMS, VIDEOS, AUDIO RECORDINGS, GAMES AND TV SHOWS USING A VOLUNTEER, COMMUNITY-BASED JURY OF MORE THAN 50 ADULTS AND 750 CHILDREN.KIDS FIRST! FILM CRITICS BOOT CAMP. THIS CAMP HAS BECOME A CRITICAL PART OF THE FILM CRITICS PROGRAM. IN ITS EIGHTH YEAR, THE CAMP TAKES PLACE AT VARIOUS VENUES AROUND THE COUNTRY AND OFFERS TRAINING TO KIDS WISHING TO JOIN THE KIDS FIRST! FILM CRITICS TEAM. IN 2018, THE CAMP TOOK PLACE ONLINE. FUTURE EXPANSIONS WILL INCLUDE THE UNIVERSITY OF HAWAII, IMOGINA STUDIOS IN MIAMI, AND HITN'S PUERTO RICO FACILITY.

Program 3

THE KIDS FIRST! FILM FESTIVAL CONTINUES TO BE AN IMPORTANT VEHICLE FOR PROVIDING THE WIDESPREAD SCREENINGS OF BOTH STUDIO AND INDEPENDENT FILMS THAT MEET OR EXCEED THE CRITERIA OF KIDS FIRST! MORE...

THE KIDS FIRST! FILM FESTIVAL CONTINUES TO BE AN IMPORTANT VEHICLE FOR PROVIDING THE WIDESPREAD SCREENINGS OF BOTH STUDIO AND INDEPENDENT FILMS THAT MEET OR EXCEED THE CRITERIA OF KIDS FIRST! MORE THAN 50 VENUES NATIONWIDE SCREEN FILMS THAT HAVE BEEN CURATED FOR THE FESTIVAL AND REACH AN ANNUAL AUDIENCE OF MORE THAN 10,000.

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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 (2018)

Revenue Breakdown

Contributions & Grants $35,482

Program Service Revenue $30,288

Investment Income $1

Other Revenue $6,575

TOTAL REVENUE $72,346

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $4,323

Program Expenses $91,085

Other Expenses $106,990

TOTAL EXPENSES $106,990

Year-over-Year Comparison

	2018	2017	Change
Revenue	$72,346	$91,038	-0.2%
Expenses	$106,990	$94,383	+0.1%
Net Income	$-34,644	$-3,345	+9.4%

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

300

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
RANNY LEVY	PRESIDENT	40.00	Officer Director	$0	$0	$0
ED GREEN PH D	DIRECTOR	2.00	Director	$0	$0	$0
DAN GURLITZ	DIRECTOR	2.00	Director	$0	$0	$0
NANCY KENNEY	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
MALLORY LEWIS	DIRECTOR	2.00	Director	$0	$0	$0
KIMBIRLY ORR	DIRECTOR	2.00	Director	$0	$0	$0
JERE RAE-MANSFIELD	DIRECTOR	2.00	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
2018	$72,346	$106,990	$3,510	$-34,644

COALITION FOR QUALITY CHILDREN'S MEDIA