CHILDREN AND THE EARTH INC (EIN 870632437) - 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

1999

Legal Domicile

Principal Officer

AMBER BROSIG

Phone

8018600725

Tax Period

2023-01-01 to 2023-12-31

CHILDREN AND THE EARTH INC, founded in 1999, is a small nonprofit in the Human Services sector that reported $318K in total revenue in fiscal year 2023. Revenue surged 23% from the prior year, signaling strong growth momentum.

Mission

THE MISSION IS TO PROVIDE UNDERPRIVILEGED AND AT-RISK CHILDREN WITH SPECIAL OPPORTUNITIES THEY WOULD NOT NORMALLY RECEIVE - ASSIST CHILDREN AND FAMILIES FACED WITH LIFE THREATENING, SOMETIMES TERMINAL ILLNESS, AND TO CREATE LIFETIME MEMORIES FOR THE ENTIRE FAMILY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $60,551

Program Service Revenue $0

Investment Income $47

Other Revenue $257,333

TOTAL REVENUE $317,931

Expense Breakdown

Grants Paid $196,105

Salaries & Benefits $0

Fundraising Expenses $41,863

Program Expenses $222,492

Other Expenses $132,468

TOTAL EXPENSES $328,573

Year-over-Year Comparison

	2023	2022	Change
Revenue	$317,931	$257,816	+0.2%
Expenses	$328,573	$227,635	+0.4%
Net Income	$-10,642	$30,181	-1.4%

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

1000

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
AMBER BROSIG	TRUSTEE	30.00	Director	$0	$0	$0
JODI FRKOVICH	TRUSTEE	25.00	Director	$0	$0	$0
GARY LEWIS	TRUSTEE	3.00	Director	$0	$0	$0
JOHNNY WORTHEN	TRUSTEE	3.00	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
2024	No data	No data	No data	No data
2023	$317,931	$328,573	$72,332	$-10,642
2022	$257,816	$227,635	$76,269	$30,181
2021	$99,500	$87,269	$46,088	$12,231
2020	$54,779	$72,742	$33,857	$-17,963
2019	$124,430	$128,838	$51,820	$-4,408
2018	$212,006	$197,713	$56,228	$14,293

CHILDREN AND THE EARTH INC