Children of the Nations

Summary

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.


Contact information

Mailing address:
Children of the Nations
P.O. Box 3970
Silverdale, WA 98383

Website: cotni.org

Phone: 360-698-7227

Email: info@cotni.org


Organization details

EIN: 911702551

CEO/President: Christopher Clark

Chairman: Mike Jungkeit

Board size: 9

Founder: Christopher and Debbie Clark

Year founded: 1996

Tax deductible: Yes

Fiscal year end: 12/31

Member of ECFA: Yes

Member of ECFA since: 2006


Purpose

VISION: Raising children who transform nations.


Mission statement

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


Statement of faith

We believe the Bible to be God-inspired, the only infallible, authoritative Word of God. We believe that there is only one God, eternally existent in three persons: Father, Son, and Holy Spirit. We believe in the deity of our Lord Jesus Christ, in His virgin birth, in His sinless life, in His miracles, in His vicarious and atoning death through His shed blood, in His bodily resurrection, in His ascension to the right hand of the Father, and in His personal return in power and glory. We believe that for the salvation of the lost and sinful man, regeneration by the Holy Spirit is absolutely essential. We believe in the present ministry of the Holy Spirit by whose indwelling the Christian is enabled to live a godly life. We believe in the resurrection of both the saved and lost; they that are saved unto resurrection of life and they that are lost unto the resurrection of damnation. We believe in the spiritual unity of believers in Christ.

Transparency grade

A

To understand our transparency grade, click here.


Financial efficiency ratings

Sector: Foreign Missions

CategoryRatingOverall rankSector rank
Overall efficiency rating323 of 77237 of 104
Fund acquisition rating574 of 77380 of 104
Resource allocation rating279 of 77323 of 104
Asset utilization rating201 of 77230 of 104

Financial ratios

Funding ratiosSector median20192018201720162015
Return on fundraising efforts Return on fundraising efforts =
Fundraising expense /
Total contributions
6%10%9%8%7%8%
Fundraising cost ratio Fundraising cost ratio =
Fundraising expense /
Total revenue
6%10%9%8%7%8%
Contributions reliance Contributions reliance =
Total contributions /
Total revenue
98%100%100%100%100%100%
Fundraising expense ratio Fundraising expense ratio =
Fundraising expense /
Total expenses
6%9%8%9%7%8%
Other revenue reliance Other revenue reliance =
Total other revenue /
Total revenue
2%0%0%0%0%0%
 
Operating ratiosSector median20192018201720162015
Program expense ratio Program expense ratio =
Program services /
Total expenses
82%86%86%85%87%85%
Spending ratio Spending ratio =
Total expenses /
Total revenue
98%112%104%96%107%96%
Program output ratio Program output ratio =
Program services /
Total revenue
81%96%90%81%93%82%
Savings ratio Savings ratio =
Surplus (deficit) /
Total revenue
2%-12%-4%4%-7%4%
Reserve accumulation rate Reserve accumulation rate =
Surplus (deficit) /
Net assets
5%-24%-7%7%-12%10%
General and admin ratio General and admin ratio =
Management and general expense /
Total expenses
11%5%5%6%6%7%
 
Investing ratiosSector median20192018201720162015
Total asset turnover Total asset turnover =
Total expenses /
Total assets
1.482.261.671.501.792.37
Degree of long-term investment Degree of long-term investment =
Total assets /
Total current assets
1.351.101.091.081.101.15
Current asset turnover Current asset turnover =
Total expenses /
Total current assets
2.222.501.821.631.962.71
 
Liquidity ratiosSector median20192018201720162015
Current ratio Current ratio =
Total current assets /
Total current liabilities
14.7426.1733.8945.6934.8237.37
Current liabilities ratio Current liabilities ratio =
Total current liabilities /
Total current assets
0.060.040.030.020.030.03
Liquid reserve level Liquid reserve level =
(Total current assets -
Total current liabilities) /
(Total expenses / 12)
4.944.626.417.195.944.30
 
Solvency ratiosSector median20192018201720162015
Liabilities ratio Liabilities ratio =
Total liabilities /
Total assets
7%3%3%2%3%2%
Debt ratio Debt ratio =
Debt /
Total assets
0%0%0%0%0%0%
Reserve coverage ratio Reserve coverage ratio =
Net assets /
Total expenses
63%43%58%65%54%41%

Financials

Balance sheet
 
Assets20192018201720162015
Cash$1,641,874$2,232,473$2,271,350$2,109,509$2,564,844
Receivables, inventories, prepaids$2,085,450$2,450,754$2,711,128$2,502,724$720,800
Short-term investments$0$0$0$0$0
Other current assets$0$0$0$0$0
Total current assets$3,727,324$4,683,227$4,982,478$4,612,233$3,285,644
Long-term investments$0$0$0$0$0
Fixed assets$387,712$404,097$423,335$449,802$477,614
Other long-term assets$0$0$0$0$0
Total long-term assets$387,712$404,097$423,335$449,802$477,614
Total assets$4,115,036$5,087,324$5,405,813$5,062,035$3,763,258
 
Liabilities20192018201720162015
Payables and accrued expenses$142,444$138,187$109,059$132,472$87,924
Other current liabilities$0$0$0$0$0
Total current liabilities$142,444$138,187$109,059$132,472$87,924
Debt$0$0$0$0$0
Due to (from) affiliates$0$0$0$0$0
Other long-term liabilities$1,126$5,445$9,473$13,230$0
Total long-term liabilities$1,126$5,445$9,473$13,230$0
Total liabilities$143,570$143,632$118,532$145,702$87,924
 
Net assets20192018201720162015
Unrestricted$0$3,166,219$3,448,171$3,078,527$2,716,737
Temporarily restricted$0$1,752,473$1,814,110$1,812,806$933,597
Permanently restricted$0$25,000$25,000$25,000$25,000
Net assets$3,971,466$4,943,692$5,287,281$4,916,333$3,675,334
 
Revenues and expenses
 
Revenue20192018201720162015
Total contributions$8,331,329$8,161,075$8,500,742$8,476,671$9,287,537
Program service revenue$0$0$0$0$0
Membership dues$0$0$0$0$0
Investment income$13,619$657$579$612$267
Other revenue$0$0$0$0$0
Total other revenue$13,619$657$579$612$267
Total revenue$8,344,948$8,161,732$8,501,321$8,477,283$9,287,804
 
Expenses20192018201720162015
Program services$7,997,804$7,327,932$6,913,753$7,911,405$7,605,995
Management and general$511,794$464,272$510,080$520,120$591,868
Fundraising$807,576$713,117$706,540$624,585$717,437
Total expenses$9,317,174$8,505,321$8,130,373$9,056,110$8,915,300
 
Change in net assets20192018201720162015
Surplus (deficit)($972,226)($343,589)$370,948($578,827)$372,504
Other changes in net assets$0$0$0$0$0
Total change in net assets($972,226)($343,589)$370,948($578,827)$372,504

Compensation

NameTitleCompensation
Christopher ClarkPresident$112,668
Debra ClarkNon-Voting Member$73,591

Compensation data as of: 12/31/2019


Response from ministry

No response has been provided by this ministry.


History

Chris Clark, a fifth-generation missionary raised in Africa, and his wife Debbie, a teacher, felt God calling them to minister to and help children around the world. In Chris's time as the Youth for Christ regional director, he and Debbie went on a project assignment to Africa. There, they encountered orphans and refugee children in dire need of assistance. Committed to finding help, the Clarks returned to the United States and began searching for an organization that would come to the children's aid. Sadly, they found none willing to offer help, nor was there an organization who had a sole purpose of providing for the needs of orphans in these areas. Sensing God's call, in 1995, Chris and Debbie formed the child sponsorship program, Children of the Nations. Today, COTN serves in the Dominican Republic, Haiti, Malawi, Sierra Leone, and Uganda to provide care for orphaned and destitute children. COTN, through funding primarily from child sponsorship and individual donations, operates homes, schools, farms, skills centers, clinics, and village feeding centers in an effort to provide quality care for our children. COTN is recognized among reputable Christian charities around the world. Each country office is established as an individual, mission-based, nonprofit organization. Local governing boards oversee local ministry staff in each country. COTN country directors and management committees work closely with staff to provide the best for our children. From a desire and $300 in 1995, to today--a worldwide movement of people, more than 400 staff, tens of thousands of volunteers, an annual budget of $9 million, and a family that has grown to help thousands of children annually in Africa and the Caribbean--God has done amazing work for our children.


Program accomplishments


Needs