CHILDREN UNITING NATIONS INC

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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

1999

Legal Domicile

Principal Officer

DAPHNA ZIMAN

Phone

3234524962

Tax Period

2025-02-01 to 2026-01-31

CHILDREN UNITING NATIONS INC, founded in 1999, is a small nonprofit in the International Affairs sector that reported $237K in total revenue in fiscal year 2025. The organization ran a surplus of $236K, a strong 100% operating margin.

Mission

CHILDREN UNITING NATIONS, INC. MISSION'S IS TO PROVIDE MENTORING AND CETAIN OTHER SOCIAL SERVICES TO FOSTER CARE YOUTH.

Program Service Accomplishments

Program 1

PROVIDE MENTORING AND CERTAIN OTHER SOCIAL SERVICES TO FOSTER CARE YOUTH

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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 (2025)

Revenue Breakdown

Contributions & Grants $236,640

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $236,640

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $306

TOTAL EXPENSES $306

Year-over-Year Comparison

	2025	2024	Change
Revenue	$236,640	N/A	N/A
Expenses	$306	N/A	N/A
Net Income	$236,334	N/A	N/A

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

N/A

Volunteers

N/A

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
DAPHNA ZIMAN	BOARD MEMBER	10.00	Director	$0	$0	$0
RODERICK SHERWOOD	BOARD MEMBER	2.00	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
2026	$236,640	$306	$24	$236,334