FRIENDS OF THE CHILDREN - HE SAPA (EIN 882636267) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2022

Legal Domicile

Principal Officer

LILA MEHLHAFF

Phone

6057910781

Tax Period

2024-09-01 to 2025-08-31

FRIENDS OF THE CHILDREN - HE SAPA, founded in 2022, is a small nonprofit in the Diseases & Disorders sector that reported $995K in total revenue in fiscal year 2021. The organization ran a surplus of $987K, a strong 99% operating margin.

Mission

FRIENDS OF THE CHILDREN - HE SAPA HAS A MISSION OF IMPACTING GENERATIONAL CHANGE BY EMPOWERING YOUTH WHO ARE FACING THE GREATEST OBSTACLES THROUGH RELATIONSHIPS WITH PROFESSIONAL MENTORS - 12+ YEARS, NO MATTER WHAT. 92% GO ON TO ENROLL IN POST-SECONDARY EDUCATION, SERVE OUR COUNTRY, OR ENTER THE WORKFORCE. 83% GRADUATE HIGH SCHOOL OR EARN A GED, 93% AVOID JUVENILE JUSTICE SYSTEM INVOLVEMENT, AND 98% WAIT TO PARENT UNTIL AFTER THEIR TEEN YEARS.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $859,325

Program Service Revenue $0

Investment Income $17,897

Other Revenue $0

TOTAL REVENUE $877,222

Expense Breakdown

Grants Paid $0

Salaries & Benefits $827,220

Fundraising Expenses $112,350

Program Expenses $873,694

Other Expenses $305,930

TOTAL EXPENSES $1,133,150

Year-over-Year Comparison

	2024	2023	Change
Revenue	$877,222	$746,314	+0.2%
Expenses	$1,133,150	$1,087,417	+0.0%
Net Income	$-255,928	$-341,103	-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

Governance

Voting Members

Independent Members

Employees

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

$20,427

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LILA MEHLHAFF	CHAIR	1.00	Officer Director	$0	$0	$0
TIM DOYLE	DIRECTOR	1.00	Director	$0	$0	$0
MIKE FRANKE	SECRETARY	1.00	Officer Director	$0	$0	$0
JADE HERMAN	VICE CHAIR	1.00	Officer Director	$0	$0	$0
MARIE HIGH BEAR	DIRECTOR	1.00	Director	$0	$0	$0
WALT SWAN JR	EXECUTIVE DIRECTOR	40.00	Officer	$20,427	$0	$20,427

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	$877,222	$1,133,150	$970,212	$-255,928
2024	$746,314	$1,087,417	$1,190,012	$-341,103
2023	$1,285,467	$810,221	$1,504,688	$475,246
2022	$995,000	$8,451	$986,549	$986,549

FRIENDS OF THE CHILDREN - HE SAPA