City of Children (EIN 953055487) - 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

1973

Legal Domicile

Phone

6194883186

Tax Period

2023-01-01 to 2023-12-31

City of Children, founded in 1973, is a community nonprofit in the Human Services sector that reported $1.7M in total revenue in fiscal year 2023. Revenue surged 123% from the prior year, signaling strong growth momentum. The organization ran a surplus of $800K, a strong 46% operating margin.

Mission

2023 summary

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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 $809,310

Program Service Revenue $110,979

Investment Income $788,940

Other Revenue $20,977

TOTAL REVENUE $1,730,206

Expense Breakdown

Grants Paid $618,313

Salaries & Benefits $109,623

Fundraising Expenses $45,998

Program Expenses $795,698

Other Expenses $202,489

TOTAL EXPENSES $930,425

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,730,206	$774,703	+1.2%
Expenses	$930,425	$798,669	+0.2%
Net Income	$799,781	$-23,966	-34.4%

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

500

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

$108,739

Total Directors

$108,739

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Cody Danielson	CEO	20.00	Officer Director	$78,738	$10,001	$88,739
Thomas G Begin II	President	40.00	Officer Director	$10,000	$10,000	$20,000
Brian Lee	Director	1.00	Director	$0	$0	$0
Danny Sorrell	Secretary	1.00	Officer Director	$0	$0	$0
David Skidmore	Director	1.00	Director	$0	$0	$0
Terry Bumpus	Director	1.00	Director	$0	$0	$0
Lisa Bennett	Director	1.00	Director	$0	$0	$0
Ricardo Gonzalez	Director	1.00	Director	$0	$0	$0
Michelle Danielson	Treasurer	20.00	Officer Director	$0	$0	$0
Mark Davis	Director	1.00	Director	$0	$0	$0
Keith Hinkle	Director	1.00	Director	$0	$0	$0
Patricia Rodriguez	Director	1.00	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
2024	No data	No data	No data	No data
2023	$1,730,206	$930,425	$2,369,632	$799,781
2022	$774,703	$798,669	$1,474,787	$-23,966
2021	$672,627	$728,996	$1,645,859	$-56,369
2020	$605,125	$589,858	$1,595,540	$15,267
2019	$588,074	$702,408	$1,499,310	$-114,334
2018	$609,920	$751,559	$1,503,783	$-141,639

City of Children