FRIENDS OF THE CHILDREN-PORTLAND (EIN 931098105) - 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

1993

Legal Domicile

Principal Officer

TRACI ROSSI

Phone

5032816633

Tax Period

2023-09-01 to 2024-08-31

FRIENDS OF THE CHILDREN-PORTLAND, founded in 1993, is a community nonprofit in the Youth Development sector that reported $6.8M in total revenue in fiscal year 2023. Expenses of $8.9M exceeded revenue, resulting in a 31% operating deficit.

Mission

FRIENDS - PORTLAND COMMITS TO STANDING ALONGSIDE OUR COMMUNITY'S YOUTH AS THEY WORK TO OVERCOME BARRIERS TO THEIR SUCCESS. EACH CHILD RECEIVES 1:1 SUPPORT AND GUIDANCE FROM A SALARIED, PROFESSIONAL MENTOR (CALLED A FRIEND), FROM KINDERGARTEN THROUGH HIGH SCHOOL GRADUATION-12 YEARS, NO MATTER WHAT. FRIENDS WORK COLLABORATIVELY WITH HIGH-PRIORITY YOUTH AND THEIR CAREGIVERS TO SET AND ACHIEVE INDIVIDUALIZED GOALS, AS WELL AS ADVOCATE FOR THEM IN THE SCHOOL, CHILD WELFARE, HEALTHCARE, AND OTHER SYSTEMS THAT IMPACT THEM.

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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 $6,696,800

Program Service Revenue $0

Investment Income $266,776

Other Revenue $-126,196

TOTAL REVENUE $6,837,380

Expense Breakdown

Grants Paid $288,644

Salaries & Benefits $6,680,266

Fundraising Expenses $1,282,140

Program Expenses $6,599,024

Other Expenses $1,957,580

TOTAL EXPENSES $8,926,490

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,837,380	$6,398,724	+0.1%
Expenses	$8,926,490	$8,564,454	+0.0%
Net Income	$-2,089,110	$-2,165,730	0.0%

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

105

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

$435,292

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LISA FAUST	BOARD CHAIR	1.00	Officer Director	$0	$0	$0
LANA FINELY	VICE CHAIR	1.00	Officer Director	$0	$0	$0
BARBARA CARDINALE	TREASURER	1.00	Officer Director	$0	$0	$0
DUNCAN CAMPBELL	FOUNDER	1.00	Director	$0	$0	$0
CINDY CAMPBELL	FOUNDER	1.00	Director	$0	$0	$0
MELANIE BROOME	DIRECTOR	1.00	Director	$0	$0	$0
STEVE FOGG	DIRECTOR	1.00	Director	$0	$0	$0
PLESCHETTE FONTENET	DIRECTOR	1.00	Director	$0	$0	$0
STEPHANIE HALLFORD	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA JOHNSTON	DIRECTOR	1.00	Director	$0	$0	$0
ANNE MERSEREAU	DIRECTOR	1.00	Director	$0	$0	$0
FEYI OJOMO	DIRECTOR	1.00	Director	$0	$0	$0
LAURA ROSENBAUM	DIRECTOR	1.00	Director	$0	$0	$0
JEANNE RYAN	DIRECTOR	1.00	Director	$0	$0	$0
BRIAN SHAHUM	DIRECTOR	1.00	Director	$0	$0	$0
CAROL ANN SIMON	DIRECTOR	1.00	Director	$0	$0	$0
MATT SWAIM	DIRECTOR	1.00	Director	$0	$0	$0
FELICIA TRIPP FOLSOM	DIRECTOR	1.00	Director	$0	$0	$0
KRISTEN ZERVIS	DIRECTOR	1.00	Director	$0	$0	$0
TRACI ROSSI	EXECUTIVE DIRECTOR	40.00	Officer	$280,131	$21,321	$301,452
MELISSA BUXTON	CHIEF FINANCIAL OFFICER	40.00	Officer	$131,774	$2,066	$133,840
TANNYA JENKINS	CHIEF PEOPLE AND CULTURE O	40.00	Highest	$103,016	$8,456	$111,472
DERIEK CRUZ	CHIEF DEVELOPMENT OFFICER	40.00	Highest	$127,110	$9,343	$136,453
AUDREY FORREST	CHIEF OF STAFF	40.00	Highest	$111,638	$3,565	$115,203
DAVID JORDAN	DIRECTOR OF DEVELOPMENT	40.00	Highest	$103,016	$3,551	$106,567
CIARA WADE	CHIEF PROGRAM OFFICER	40.00	Highest	$126,750	$9,347	$136,097

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	$6,837,380	$8,926,490	$11,815,492	$-2,089,110
2023	$6,398,724	$8,564,454	$13,889,290	$-2,165,730
2022	$15,357,642	$7,098,596	$15,762,766	$8,259,046
2021	$8,796,476	$7,355,584	$7,514,671	$1,440,892
2020	$5,871,237	$7,138,698	$8,335,518	$-1,267,461
2019	$7,580,153	$6,626,963	$7,674,371	$953,190
2018	$6,647,487	$6,359,931	$6,909,837	$287,556

FRIENDS OF THE CHILDREN-PORTLAND