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International : Development and Relief Services

Children of the Nations

Raising children who transform nations

four stars

93.09

11992 Clear Creek Road Silverdale, WA 98383
tel: (360) 698-7227   Web Site
EIN: 91-1702551

Board Leadership
Dr. Mike Jungkeit
Chairman of the Board

CEO
Chris Clark
President

 
 
  Score
(out of 100)		 Rating
Overall Score & Rating 93.09 four stars
  Financial 90.24 four stars
  Accountability & Transparency 100.00 four stars
This rating was published 05/01/2017 and includes data from FY2015, the most recent 990 received at that time.
Why isn't this based on more recent data?

Learn more about how we calculate the overall score and rating.

Financial

four stars

90.24

Accountability & Transparency

four stars

100.00

This rating was published 05/01/2017 and includes data from FY2015, the most recent 990 received at that time.
Why isn't this based on more recent data?
Overall Rating Chart
  Program Expenses
(Percent of the charity's total expenses spent on the programs
and services it delivers)		 87.2%
  Administrative Expenses 6.6%
  Fundraising Expenses 6.0%
  Fundraising Efficiency $0.05
  Working Capital Ratio (years) 0.43
  Program Expenses Growth 4.2%
  Liabilities to Assets 2.3%
All data for Financial Performance Metrics calculations was provided by Children of the Nations on recent 990s filed with the IRS.
All data for Financial Performance Metrics calculations was provided by Children of the Nations on recent 990s filed with the IRS.
Information Provided on the Form 990  
  Independent Voting Board Members
  No Material diversion of assets
  Audited financials prepared by independent accountant
  Does Not Provide Loan(s) to or Receive Loan(s) From related parties
  Documents Board Meeting Minutes
  Provided copy of Form 990 to organization's governing body in advance of filing
  Conflict of Interest Policy
  Whistleblower Policy
  Records Retention and Destruction Policy
  CEO listed with salary
  Process for determining CEO compensation
  Board Listed / Board Members Not Compensated
Is the following information easily accessible on the charity's website?  
  Donor Privacy Policy
  Board Members Listed
  Audited Financials
  Form 990
  Key staff listed

Highly Rated

Charity Name & State Overall Score Overall Rating
Children of the Nations (WA) 93.09 four stars
Children Incorporated (VA) 93.54 four stars
Children of Armenia Fund (NY) 91.81 four stars
The Tibet Fund (NY) 97.12 four stars
ChildFund International (VA) 85.29 three stars

Compare These Charities (Highly Rated)

Children of the Nations® (COTN®) is a Christian nonprofit dedicated to raising children out of poverty and hopelessness so they can become leaders who transform their nations. The organization currently provides care to orphaned and destitute children in Sierra Leone, Malawi, Uganda, the Dominican Republic, and Haiti. By partnering with local people, they establish Children's Homes (for orphans) and Village Partnership Programs (to benefit orphans and children living with destitute families or caregivers who cannot properly provide for them). COTN believes true, lasting, and meaningful change to a nation begins with children, so they are their mission. For more information, visit www.cotni.org.

REVENUE  
Contributions  
   Contributions, Gifts & Grants $9,287,537
   Federated Campaigns $0
   Membership Dues $0
   Fundraising Events $0
   Related Organizations $0
   Government Grants $0
Total Contributions $9,287,537
   Program Service Revenue $0
Total Primary Revenue $9,287,537
   Other Revenue $267
TOTAL REVENUE $9,287,804
   
EXPENSES  
   Program Expenses $7,605,995
   Administrative Expenses $591,868
   Fundraising Expenses $717,437
TOTAL FUNCTIONAL EXPENSES $8,915,300
   
Payments to Affiliates $0
Excess (or Deficit) for the year $372,504
   
Net Assets $3,675,334

Program names and associated costs are listed for the top programs as reported on the charity's most recently filed Form 990. The top programs displayed will include the largest three programs, or those programs covering at least 60% of the charity's total expenses, whichever comes first.

Program Name Amount Spent % of Program Expenses
Dominican Republic $1,494,486 19.6%
Malawi $1,213,268 16.0%
Sierra Leone $1,119,270 14.7%

Ratings History
Children of the Nations has received 6 consecutive 4-star ratings from Charity Navigator.

Form 990 FYE Date Published Overall Score Overall Rating
CN 2.1
2015-12 05/01/2017 93.09 four stars
2014-12 06/01/2016 96.44 four stars
 
CN 2.0
2014-12 04/01/2016 93.48 four stars
2013-12 07/01/2015 95.73 four stars
2012-12 04/01/2014 95.71 four stars
2011-12 02/01/2013 94.82 four stars
2010-12 12/23/2011 94.71 four stars
2009-12 10/01/2011 85.85 three stars
2009-12 09/20/2011 83.14 three stars
 
CN 1.0
2009-12 04/01/2011 93.75 four stars
2008-12 04/01/2010 96.18 four stars
2007-12 06/01/2009 93.10 four stars
2006-12 06/01/2008 92.99 four stars
2005-12 04/01/2007 93.22 four stars
2004-12 04/01/2006 93.33 four stars
2003-12 12/01/2005 93.64 four stars

The data displayed on this tab is provided by the IRS in the form of Publication 78 and the Business Master File (BMF).

EIN 91-1702551
Name in IRS Master File CHILDREN OF THE NATIONS
NTEE Code P20
NTEE Classification Human Service Organizations - Multipurpose
NTEE Type Human Services - Multipurpose and Other
Classification Charitable Organization
Subsection 501(c)(3)  (View the list of codes)
Activities (994) Described in section 170(b)1)(a)(vi) of the Code
(326) Care and housing of children (orphanage, etc)
Foundation Status Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi)
Deductibility Contributions are deductible
Affiliation Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
Group Name [Not Applicable]
Ruling Date April, 1996
Filing Requirement 990 (all other) or 990EZ return
Fiscal Year End December
IRS Forms 990
(provided courtesy of Foundation Center)		 (Log In or Register Now to View Forms 990!)
  • December, 2015
  • December, 2014
  • December, 2013
  • December, 2012
  • December, 2011

The data displayed in this profile is provided by the IRS for free in the form of Publication 78 and the Business Master File (BMF).

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Compensation % of Expenses Paid to Title
$80,000 0.89% Chris W. Clark President, Founder

Children of the Nations® (COTN®) is a Christian nonprofit dedicated to raising children out of poverty and hopelessness so they can become leaders who transform their nations. The organization currently provides care to orphaned and destitute children in Sierra Leone, Malawi, Uganda, the Dominican Republic, and Haiti. By partnering with local people, they establish Children's Homes (for orphans) and Village Partnership Programs (to benefit orphans and children living with destitute families or caregivers who cannot properly provide for them). COTN believes true, lasting, and meaningful change to a nation begins with children, so they are their mission. For more information, visit www.cotni.org.

Highly Rated

Charity Name & State Overall Score Overall Rating
Children of the Nations (WA) 93.09 four stars
Children's Shelter of Cebu (MN) 92.49 four stars
Help the Helpless (MN) 88.01 three stars
Heart for Africa (GA) 89.22 three stars
ORPHANetwork (VA) 96.46 four stars

Compare These Charities (Highly Rated)

This charity has an official representative registered with Charity Navigator.

Charity Contact Info

Children of the Nations
11992 Clear Creek Road
Silverdale, WA 98383
tel: (360) 698-7227
fax: (360) 337-2499
EIN: 91-1702551

Mail donations to:
P.O. Box 3970
Silverdale, WA 98383

Visit Web Site

Board Leadership

Dr. Mike Jungkeit
Chairman of the Board

CEO

Chris Clark
President

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