CHILDREN OF THE ANDES HUMANITARIAN

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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

2006

Legal Domicile

Principal Officer

MARTHA COOPER

Phone

8015318470

Tax Period

2025-01-01 to 2025-12-31

CHILDREN OF THE ANDES HUMANITARIAN, founded in 2006, is a small nonprofit in the Food, Agriculture & Nutrition sector that reported $426K in total revenue in fiscal year 2025. Revenue surged 21% from the prior year, signaling strong growth momentum. The organization ran a surplus of $79K, a strong 19% operating margin.

Mission

PROVIDE SECONDARY EDUCATION & TWO DAILY NUTRITIONAL MEALS TO OTOVALIAN INDIGENEOUS YOUTH IN REMOTE ANDEAN MOUNTAINOUS REGIONS OF IMBABURA PROVINCE IN ECUADOR.

Program Service Accomplishments

Program 1

Expenses: $346,388

CONTINUED WORK ON JUNIOR/SENIOR HIGH SCHOOL IN A REGION THAT HAD NO SECONDARY EDUCATION FOR AN IMPOVERISHED PEOPLE WHO HAVE BEEN MARGINALIZED, IGNORED, AND DENIED EDUCATIONAL OPPORTUNITIES FOR...

CONTINUED WORK ON JUNIOR/SENIOR HIGH SCHOOL IN A REGION THAT HAD NO SECONDARY EDUCATION FOR AN IMPOVERISHED PEOPLE WHO HAVE BEEN MARGINALIZED, IGNORED, AND DENIED EDUCATIONAL OPPORTUNITIES FOR CENTURIES. ALSO PROVIDED TWO NURISHING MEALS DAILY FOR YOUTH WHO WERE SUFFERING FROM MALNUTRITION.

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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 $420,009

Program Service Revenue $0

Investment Income $5,872

Other Revenue $0

TOTAL REVENUE $425,881

Expense Breakdown

Grants Paid $0

Salaries & Benefits $189,206

Fundraising Expenses $0

Program Expenses $346,388

Other Expenses $157,182

TOTAL EXPENSES $346,388

Year-over-Year Comparison

	2025	2024	Change
Revenue	$425,881	$352,258	+0.2%
Expenses	$346,388	$381,126	-0.1%
Net Income	$79,493	$-28,868	-3.8%

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

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	Role	Reportable Comp	Other Comp	Total
MARTHA COOPER	BOARD MEMBER	Director	$0	$0	$0
ELAINE CLYDE	BOARD MEMBER	Director	$0	$0	$0
TOSH MCINTOSH	BOARD MEMBER	Director	$0	$0	$0
NATHAN WILCOX	BOARD MEMBER	Director	$0	$0	$0
DAVID WILLIAMS	BOARD MEMBER	Director	$0	$0	$0
GENEVIEVE BROWN	BOARD MEMBER	Director	$0	$0	$0
MELANIE BENNETT	BOARD MEMBER	Director	$0	$0	$0
ZOE PARCH	BOARD MEMBER	Director	$0	$0	$0
MONICA KIRKHAM	BOARD MEMBER	Director	$0	$0	$0
VANESSA LOZANO HARDMAN	BOARD MEMBER	Director	$0	$0	$0
SID HATCH	BOARD MEMBER	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	$425,881	$346,388	$1,127,124	$79,493
2024	$352,258	$381,126	$1,011,367	$-28,868
2023	$287,046	$381,604	$1,039,921	$-94,558
2022	$423,065	$428,736	$1,099,965	$-5,671
2021	$386,447	$449,677	$1,105,636	$-63,230
2020	$347,525	$262,150	$1,168,866	$85,375
2019	$484,450	$323,503	$1,083,491	$160,947
2018	$248,796	$314,542	$922,544	$-65,746