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Nonprofiteer
← CHILDREN OF THE NATIONS

Form 990 for tax year 2023

Filed by CHILDREN OF THE NATIONS.

Totals

Total revenue
$8,403,288
Total expenses
$8,878,259
Contributions and grants received
$8,436,558
Grants paid
$3,500,863
Program service revenue
$0
Investment income
$16
Other revenue
-$33,286
Total assets, end of year
$4,102,652
Total liabilities, end of year
$319,781
Net assets or fund balances, end of year
$3,782,871
Program services expenses (Part IX)
$7,716,531
Management and general expenses
$474,506
Fundraising expenses
$687,222
Program service expenses (Part III)
$7,716,531

Program services were 86.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $804,570

  • 1f · All other contributions, gifts and grants

    $7,631,988

  • 1g · Noncash contributions included above

    $691,927

  • 3 · Investment income

    total $16 · excluded $16

  • 8a · Fundraising events: gross income

    $51,750

  • 8a · Fundraising events: contributions included on line 1c

    $804,570

  • 8b · Fundraising events: direct expenses

    $85,036

  • 8c · Net income from fundraising events

    total -$33,286 · excluded -$33,286

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $3,500,863 · program services $3,500,863

  • 5 · Compensation of officers, directors and key employees

    total $195,425 · program services $195,425

  • 7 · Other salaries and wages

    total $2,249,545 · program services $1,644,029 · management and general $311,253 · fundraising $294,263

  • 11b · Fees: legal

    total $8,978 · management and general $8,978

  • 11c · Fees: accounting

    total $38,276 · management and general $38,276

  • 11e · Fees: professional fundraising services

    total $199,000 · fundraising $199,000

  • 13 · Office expenses

    total $40,874 · management and general $22,362 · fundraising $18,512

  • 16 · Occupancy

    total $44,555 · program services $30,514 · management and general $14,041

  • 17 · Travel

    total $76,572 · program services $39,878 · management and general $1,776 · fundraising $34,918

  • 20 · Interest

    total $2,127 · management and general $2,127

  • 22 · Depreciation, depletion and amortization

    total $25,438 · management and general $25,438

  • 24a · Other expenses: IN-KIND EQUIP AND SUPPLIES

    total $617,729 · program services $604,790 · management and general $12,939

  • 24b · Other expenses: OTHER EXPENSES

    total $1,321,496 · program services $1,236,103 · management and general $21,169 · fundraising $64,224

  • 24c · Other expenses: COMMUNICATIONS

    total $30,488 · program services $11,141 · management and general $5,571 · fundraising $13,776

  • 24e · All other expenses

    total $526,893 · program services $453,788 · management and general $10,576 · fundraising $62,529

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $664,387 · end of year $622,907

  • 2 · Savings and temporary cash investments

    beginning of year $505,279 · end of year $83,580

  • 3 · Pledges and grants receivable

    beginning of year $2,621,478 · end of year $2,832,376

  • 8 · Inventories for sale or use

    beginning of year $187,456 · end of year $159,416

  • 9 · Prepaid expenses and deferred charges

    beginning of year $16,514 · end of year $31,943

  • 10a · Land, buildings and equipment: cost or other basis

    $668,600

  • 10b · Land, buildings and equipment: accumulated depreciation

    $296,170

  • 10c · Land, buildings and equipment, net

    beginning of year $392,329 · end of year $372,430

  • 17 · Accounts payable and accrued expenses

    beginning of year $123,212 · end of year $306,458

  • 25 · Other liabilities

    beginning of year $18,402 · end of year $13,323

  • 27 · Net assets without donor restrictions

    beginning of year $2,538,890 · end of year $2,901,954

  • 28 · Net assets with donor restrictions

    beginning of year $1,706,939 · end of year $880,917

Mission and programs · 2023

Mission

TO PROVIDE HOLISTIC, CHRIST-CENTERED CARE FOR ORPHANED AND DESTITUTE CHILDREN, ENABLING THEM TO CREATE POSITIVE AND LASTING CHANGE IN THEIR NATIONS.

  • DOMINICAN REPUBLIC: TODAY COTN IS ACTIVE IN THE POOREST VILLAGES OF THE BARAHONA DISTRICT OF THE DOMINICAN REPUBLIC. THROUGH OUR VILLAGE PARTNERSHIP PROGRAMS, OUR STAFF ALONG WITH THOUSANDS OF SHORT-TERM VOLUNTEERS HAVE STEPPED IN, BUILDING SCHOOLS AND FEEDING CENTERS THAT PROVIDE CHILDREN WITH THE NEEDED EDUCATION AND NUTRITION THAT MANY FAMILIES ARE DESPERATELY STRUGGLING TO PROVIDE. MEDICAL ATTENTION, EDUCATIONAL TUTORING, YOUTH SPORTS EVENTS, LEADERSHIP DEVELOPMENT, AND BIBLICAL TRAINING FOR CHILDREN ARE ALL AMONG THE SERVICES THAT COTN HAS INCORPORATED INTO THEIR COMMITTED EFFORTS TO MEET THE NEEDS OF THE IMPOVERISHED CHILDREN.

    Expenses $1,288,207 · Grants $1,285,170 · Revenue $744,813

  • MALAWI: TAKING INTO THEIR CARE THE WORST OF THE WORST CASES, COTN RAISES CHILDREN OUT OF THE DUST OF POWERLESSNESS AND GIVES THEM THE OPPORTUNITY TO LIVE, LEARN, LAUGH, AND WE HOPE, SOMEDAY, TO LEAD. IN MALAWI WE ARE BEGINNING TO SEE OUR VISION COME TO FRUITION. THROUGH VILLAGE PARTNERSHIP PROGRAMS AND CHILDRENS HOMES, COTN HAS ESTABLISHED A DAILY PRESENCE IN THE COMMUNITIES WE MINISTER TO, PROVIDING RESOURCES (INCLUDING SCHOOLS, MEDICAL CLINICS, FEEDING CENTERS, HEALTH INITIATIVES, ETC.) THAT EMPOWER MALAWIAN NATIONALS TO RAISE THEIR OWN CHILDREN. COTN IS COMMITTED TO SEEING ALL OF OUR CHILDREN IN MALAWI SUCCEED. OUR GOAL IS TO EMPOWER CHILDREN TO BECOME ALL THEIR POTENTIAL WILL ALLOW.

    Expenses $1,082,955 · Grants $1,037,161 · Revenue $678,267

  • SIERRA LEONE: CHILDREN OF THE NATIONS HAS A UNIQUE APPROACH TO THE PROBLEMS FACING THE POPULATION OF SIERRA LEONE. IT IS A VISION THAT ACTS NOW TO AFFECT THE FUTURE. CHILDREN OF THE NATIONS RECOGNIZES THE FUTURE OF ANY COUNTRY IS IN THE HANDS, MINDS, AND SOULS OF ITS CHILDREN. THROUGH VILLAGE PARTNERSHIP PROGRAMS AND CHILDRENS HOMES, CHILDREN OF THE NATIONS HAS ESTABLISHED A DAILY PRESENCE IN THE COMMUNITIES WE MINISTER TO, PROVIDING RESOURCES (INCLUDING SCHOOLS, MEDICAL CLINICS, FEEDING CENTERS, HEALTH INITIATIVES, ETC.) THAT EMPOWER SIERRA LEONEAN NATIONALS TO RAISE THEIR OWN CHILDREN. IN PARTNERSHIP WITH THE PEOPLE OF SIERRA LEONE, CHILDREN OF THE NATIONS VISION IS TO DEVELOP A GENERATION OF FUTURE LEADERS AND SECURE FOR SIERRA LEONE A FUTURE AND A HOPE.

    Expenses $954,596 · Grants $936,125 · Revenue $509,143

  • MISCELLANEOUS INTERNATIONAL: PART 1

    Expenses $3,493,946 · Grants $474,209

  • 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.

    Expenses $896,827 · Grants $851,236 · Revenue $640,355

As filed on the 2023 return.

Listed in Part VII

  • CHRISTOPHER CLARK

    PRESIDENT

    Total calculated
    $116,490
    From this org
    $59,970
    From related orgs
    $0
    Other
    $56,520
    Hours/week
    40

  • DEBRA CLARK

    NON-VOTING MEMBER

    Total calculated
    $74,764
    From this org
    $69,244
    From related orgs
    $0
    Other
    $5,520
    Hours/week
    40

  • MIKE JUNGKEIT

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    2

  • BRANDON BEARD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • SCOTT LAFRAMBOISE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • BRUCE DONOHO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • JACQUELINE LANG

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • JAMES BLESSING

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • MIKE JONES

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    2

  • GREG DESAUTEL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
19 September 2024
IRS schema version
2023v5.1
Source object
202442639349300829

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