Children of the Nations

Nonprofit profile at a glance

EIN
911702551
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Silverdale, WA, USA
Phone
3606987227
Rating
80
Verdict
STRONG
Rating confidence
Standard
Sector
Human Service Organizations
Affiliation
Christianity

Official website

Reported finances

Revenue
$8,569,305
Expenses
$8,063,894
Assets
$5,139,830
Liabilities
$307,833

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • CHRISTOPHER CLARK (PRESIDENT)

Highest reported compensation

  • CHRISTOPHER CLARK (PRESIDENT): $117,758 total reported compensation
  • DEBRA CLARK (NON-VOTING MEMBER): $76,145 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide holistic, christ-centered care for orphaned and destitute children, enabling them to create positive and lasting change in their nations.

What it reported doing in 2025

In uganda, orphans and widows are among the hardest hit from the countrys turmoil as they have been left to fend for themselveseither on the streets or in the remains of dismantled idp camps. Healthcare is a great concern for families. Access to medical facilities is limited and costly. Without access to even the most basic necessities or services, acute conditions such as malnutrition are rampant. Psychological and emotional stresses affect all ages. Unresolved trauma resulting from horrific war-time experiences haunts adults and children alike. Children are in desperate need of improved educational opportunities to help them escape the cycle of poverty and open up a brighter future. Today, cotn cares for hundreds of children in uganda, providing food, medical care, schools and education, sustainable development initiatives, clean water, christian discipleship, a university/vocational program, and much more.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 50% for direct work, and 50% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 79
  • Accountability: 94
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 85.8%; rating input score 86
  • Fundraising efficiency: $16.89 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.2%; rating input score 84; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Pass
    • May suspend future funding: Limited
    • Requires financial reports: Pass
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 22nd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.9%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 85.8% of spending went to programs
  • Governance: 9 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $6.9M in reported program spending
  • Leadership: top reported pay $118K · 10 people listed
  • Highest-paid contractors: 3 contractors listed · $465K reported
  • Consistency: 31 of 34 current checks pass · 3 findings to review
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.