BLUE SKIES FOR CHILDREN (EIN 912061794) - 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

2002

Legal Domicile

Principal Officer

JAMIE SMEALL

Phone

3607566710

Tax Period

2024-01-01 to 2024-12-31

BLUE SKIES FOR CHILDREN, founded in 2002, is a small nonprofit in the Human Services sector that reported $386K in total revenue in fiscal year 2024. Expenses of $505K exceeded revenue, resulting in a 31% operating deficit.

Mission

TO PROVIDE ACTIVITIES AND OTHER ESSENTIALS TO LOW INCOME, HOMELESS, AND FOSTER CHILDREN IN WHATCOM AND SKAGIT COUNTIES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $259,580

Program Service Revenue $84,148

Investment Income $5,109

Other Revenue $37,121

TOTAL REVENUE $385,958

Expense Breakdown

Grants Paid $166,498

Salaries & Benefits $177,682

Fundraising Expenses $49,277

Program Expenses $331,320

Other Expenses $160,486

TOTAL EXPENSES $504,666

Year-over-Year Comparison

	2024	2023	Change
Revenue	$385,958	$404,119	0.0%
Expenses	$504,666	$405,778	+0.2%
Net Income	$-118,708	$-1,659	+70.6%

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

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
ANDREW EVANS	DIRECTOR	2.00	Director	$0	$0	$0
GLADYS HYATT	DIRECTOR	2.00	Director	$0	$0	$0
MARISSA SENA-SHELEY	DIRECTOR	2.00	Director	$0	$0	$0
JESSICA RAYMOND	SECRETARY	2.00	Officer	$0	$0	$0
MATHEW ROTH	VICE PRESIDE	10.00	Officer	$0	$0	$0
JAMIE SMEALL	PRESIDENT	10.00	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
2024	$385,958	$504,666	$212,552	$-118,708
2023	$404,119	$405,778	$352,796	$-1,659
2022	$425,670	$408,851	$357,380	$16,819
2021	$453,509	$343,140	$346,186	$110,369
2020	$361,720	$283,310	$225,902	$78,410
2019	$382,930	$377,938	$149,910	$4,992
2018	$292,510	$317,254	$145,986	$-24,744

BLUE SKIES FOR CHILDREN