CHILDREN OF THE NIGHT (EIN 953130408) - 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

1979

Legal Domicile

Principal Officer

LOIS LEE

Phone

8189084474

Tax Period

2023-01-01 to 2023-12-31

CHILDREN OF THE NIGHT, founded in 1979, is a community nonprofit in the Human Services sector that reported $2.6M in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. The organization ran a surplus of $467K, a strong 18% operating margin.

Mission

CHILDREN OF THE NIGHT IS A PRIVATELY FUNDED NON-PROFIT ORGANIZATION ESTABLISHED IN 1979 TO PROVIDE INTERVENTION IN THE LIVES OF CHILDREN WHO ARE SEXUALLY EXPLOITED AND VULNERABLE TO OR INVOLVED IN PROSTITUTION AND PORNOGRAPHY.

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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 $2,301,508

Program Service Revenue $0

Investment Income $275,556

Other Revenue $21,078

TOTAL REVENUE $2,598,142

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,344,379

Fundraising Expenses $85,627

Program Expenses $1,795,739

Other Expenses $786,698

TOTAL EXPENSES $2,131,077

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,598,142	$2,842,159	-0.1%
Expenses	$2,131,077	$2,412,392	-0.1%
Net Income	$467,065	$429,767	+0.1%

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

100

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

$487,655

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GORDON MACCANI	DIRECTOR	5.00	Director	$0	$0	$0
MARIE MAY	DIRECTOR	5.00	Director	$0	$0	$0
DR LOIS LEE	PRESIDENT	80.00	Officer	$0	$12,038	$487,655
MICHELLE MARTIN	CHAIRMAN OF THE BOARD	5.00	Officer	$0	$0	$0
ROBERT CHRISTIE	SECRETARY	5.00	Officer	$0	$0	$0
FRANCIS SHELLEY	TREASURER	5.00	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	No data	No data	No data	No data
2023	$2,598,142	$2,131,077	$5,713,335	$467,065
2022	$2,950,603	$2,520,836	$5,298,543	$429,767
2021	$2,226,395	$2,413,180	$4,823,907	$-186,785
2020	$2,735,169	$1,476,651	$4,567,029	$1,258,518
2019	$3,747,229	$1,542,321	$3,348,244	$2,204,908
2018	$1,727,418	$2,027,685	$1,507,957	$-300,267

CHILDREN OF THE NIGHT