CHILDREN OF THE NATIONS

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Phone

3606987227

Tax Period

2024-01-01 to 2024-12-31

CHILDREN OF THE NATIONS, founded in 1995, is a community nonprofit in the Human Services sector that reported $8.7M in total revenue in fiscal year 2024. Expenses of $8.1M left a modest 6% surplus.

Mission

TO PROVIDE HOLISTIC, CHRIST-CENTERED CARE FOR ORPHANED AND DESTITUTE CHILDREN, ENABLING THEM TO CREATE POSITIVE AND LASTING CHANGE IN THEIR NATIONS.

Program Service Accomplishments

Program 1

Expenses: $1,206,006 Revenue: $770,238

DOMINICAN REPUBLIC: TODAY COTN IS ACTIVE IN THE POOREST VILLAGES OF THE BARAHONA DISTRICT OF THE DOMINICAN REPUBLIC. THROUGH OUR VILLAGE PARTNERSHIP PROGRAMS, OUR STAFF ALONG WITH THOUSANDS OF...

DOMINICAN REPUBLIC: TODAY COTN IS ACTIVE IN THE POOREST VILLAGES OF THE BARAHONA DISTRICT OF THE DOMINICAN REPUBLIC. THROUGH OUR VILLAGE PARTNERSHIP PROGRAMS, OUR STAFF ALONG WITH THOUSANDS OF SHORT-TERM VOLUNTEERS HAVE STEPPED IN, BUILDING SCHOOLS AND FEEDING CENTERS THAT PROVIDE CHILDREN WITH THE NEEDED EDUCATION AND NUTRITION THAT MANY FAMILIES ARE DESPERATELY STRUGGLING TO PROVIDE. MEDICAL ATTENTION, EDUCATIONAL TUTORING, YOUTH SPORTS EVENTS, LEADERSHIP DEVELOPMENT, AND BIBLICAL TRAINING FOR CHILDREN ARE ALL AMONG THE SERVICES THAT COTN HAS INCORPORATED INTO THEIR COMMITTED EFFORTS TO MEET THE NEEDS OF THE IMPOVERISHED CHILDREN.

Program 2

Expenses: $1,191,395 Revenue: $796,848

MALAWI: TAKING INTO THEIR CARE THE WORST OF THE WORST CASES, COTN RAISES CHILDREN OUT OF THE DUST OF POWERLESSNESS AND GIVES THEM THE OPPORTUNITY TO LIVE, LEARN, LAUGH, AND WE HOPE, SOMEDAY, TO LEAD. IN MALAWI WE ARE BEGINNING TO SEE OUR VISION COME TO FRUITION. THROUGH VILLAGE PARTNERSHIP PROGRAMS AND CHILDRENS HOMES, COTN HAS ESTABLISHED A DAILY PRESENCE IN THE COMMUNITIES WE MINISTER TO, PROVIDING RESOURCES (INCLUDING SCHOOLS, MEDICAL CLINICS, FEEDING CENTERS, HEALTH INITIATIVES, ETC.) THAT EMPOWER MALAWIAN NATIONALS TO RAISE THEIR OWN CHILDREN. COTN IS COMMITTED TO SEEING ALL OF OUR CHILDREN IN MALAWI SUCCEED. OUR GOAL IS TO EMPOWER CHILDREN TO BECOME ALL THEIR POTENTIAL WILL ALLOW.

Program 3

Expenses: $804,493 Revenue: $543,606

SIERRA LEONE: CHILDREN OF THE NATIONS HAS A UNIQUE APPROACH TO THE PROBLEMS FACING THE POPULATION OF SIERRA LEONE. IT IS A VISION THAT ACTS NOW TO AFFECT THE FUTURE. CHILDREN OF THE NATIONS...

SIERRA LEONE: CHILDREN OF THE NATIONS HAS A UNIQUE APPROACH TO THE PROBLEMS FACING THE POPULATION OF SIERRA LEONE. IT IS A VISION THAT ACTS NOW TO AFFECT THE FUTURE. CHILDREN OF THE NATIONS RECOGNIZES THE FUTURE OF ANY COUNTRY IS IN THE HANDS, MINDS, AND SOULS OF ITS CHILDREN. THROUGH VILLAGE PARTNERSHIP PROGRAMS AND CHILDRENS HOMES, CHILDREN OF THE NATIONS HAS ESTABLISHED A DAILY PRESENCE IN THE COMMUNITIES WE MINISTER TO, PROVIDING RESOURCES (INCLUDING SCHOOLS, MEDICAL CLINICS, FEEDING CENTERS, HEALTH INITIATIVES, ETC.) THAT EMPOWER SIERRA LEONEAN NATIONALS TO RAISE THEIR OWN CHILDREN. IN PARTNERSHIP WITH THE PEOPLE OF SIERRA LEONE, CHILDREN OF THE NATIONS VISION IS TO DEVELOP A GENERATION OF FUTURE LEADERS AND SECURE FOR SIERRA LEONE A FUTURE AND A HOPE.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $8,721,112

Program Service Revenue $0

Investment Income $10

Other Revenue $-43,856

TOTAL REVENUE $8,677,266

Expense Breakdown

Grants Paid $3,686,950

Salaries & Benefits $2,143,216

Fundraising Expenses $545,382

Program Expenses $7,163,908

Other Expenses $2,028,389

TOTAL EXPENSES $8,130,055

Year-over-Year Comparison

	2024	2023	Change
Revenue	$8,677,266	$8,403,288	+0.0%
Expenses	$8,130,055	$8,878,259	-0.1%
Net Income	$547,211	$-474,971	-2.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

221

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

$191,905

Total Directors