WAVE CHILDRENS FOUNDATION (EIN 852738630) - 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

2020

Legal Domicile

Phone

9492121779

Tax Period

2025-01-01 to 2025-12-31

WAVE CHILDRENS FOUNDATION, founded in 2020, is a small nonprofit in the Human Services sector that reported $118K in total revenue in fiscal year 2025. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $160K exceeded revenue, resulting in a 35% operating deficit.

Mission

SUPPORT CHILDRENS RESCUE & ORPHANAGES

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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 (2025)

Revenue Breakdown

Contributions & Grants $117,946

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $117,946

Expense Breakdown

Grants Paid $129,999

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $158,440

Other Expenses $29,755

TOTAL EXPENSES $159,754

Year-over-Year Comparison

	2025	2024	Change
Revenue	$117,946	$158,141	-0.3%
Expenses	$159,754	$126,923	+0.3%
Net Income	$-41,808	$31,218	-2.3%

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

N/A

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
JENS VON GIERKE	PRESIDENT AND DIRECTOR	2.00	Officer	$0	$0	$0
NICOLE VON GIERKE	SECRETARY AND DIRECTOR	2.00	Officer	$0	$0	$0
DAG WILKINSON	TREASURER AND DIRECTOR	2.00	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	$117,946	$159,754	$28,566	$-41,808
2024	$158,141	$126,923	$70,374	$31,218
2023	$131,285	$109,139	$39,156	$22,146
2022	$140,623	$129,647	$17,010	$10,976
2021	$132,062	$135,700	$6,034	$-3,638

WAVE CHILDRENS FOUNDATION