BBB Wise Giving Report for
Children of the Nations

BBB Wise Giving Report issued August 2011
BBB Wise Giving Report expires August 2013


Does not meet one or more standards
This charity does not meet one or more of the 20 standards for Charity Accountability. Find out more...


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Charity Contact Information

Name: Children of the Nations
Address: PO Box 3970
  Silverdale, WA 98383
Phone: 360-698-7227
Web Address: www.cotni.org
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BBB Wise Giving Alliance Comments

Year, State Incorporated: 1995, Washington
Affiliates: None
Stated Purpose: "to partner with nationals to provide holistic, Christ-centered care for orphaned and destitute children, enabling them to create positive and lasting change in their nations."

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Evaluation Conclusions

               

Children of the Nations (COTN) does not meet the following 2 Standards for Charity Accountability.

Standard 4: Compensated Board Members - Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

COTN does not meet this Standard because:

  • Two (2) members out of the 12 member board of directors (17%) are paid staff members.

Standard 7: Board Approval of Written Report on Effectiveness - Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

COTN does not meet this Standard because:

  • The organization’s effectiveness assessment did not take place within the past two years. The last assessment was completed in December of 2008.
Children of the Nations (COTN) meets the remaining 18 Standards for Charity Accountability.
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Programs

               

COTN provides holistic care to orphaned and destitute children in Sierra Leone, Malawi, Uganda, the Dominican Republic, Haiti, and Liberia. Through its partnerships, the organization establishes full-care residential 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). The programs and services the organization provides include education, feeding centers, medical services, and community development initiatives such as agriculture, sanitation projects, and micro-enterprise.

For the year ended December 31, 2009, COTN's program expenses were:

  
International support 1,424,988
Dominican Republic 1,132,610
Malawi 1,093,679
Sierra Leone 760,818
Uganda 268,652
Total Program Expenses: $4,680,747
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New Section

               

COTN offers the following sponsorship opportunities.

Children’s Homes – $43 monthly (up to 4 sponsors per child) helps orphaned children by supporting a full-care program in one of the children’s homes. Housing, food, medical care, schooling, clothing and discipleship for the child are all included. Sponsors are encouraged to write to the children they sponsor and hear from the sponsored child at least three times a year through letters, drawings, photos, as well as an update on their progress in school.

Village Partnership – $32 monthly
(up to 2 sponsors per child) helps meet a sponsored child’s physical, educational, medical and spiritual needs through the Village Partnership program, which aids children living in poor communities.

Donations for both programs go into the children's fund for the village in which the child lives.  The $32/$43 donations may not be spent specifically on a sponsored child, but they do receive the services/benefits of that program through the sponsor's contributions.

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Governance

               

Chief Executive : Christoper Clark, President
Compensation*:
 $107,400

Chair of the Board: Daniel Diamond
Chair's Profession / Business Affiliation: Physician

Board Size: 12

Paid Staff Size: 43

*2009 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
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Fund Raising

               

Method(s) Used:

Special events, print advertisements, radio, grant proposals, and Internet appeals.
Fund raising costs were 5% of related contributions. (Related contributions, which totaled $5,391,503, are donations received as a result of fund raising activities.)
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Tax Status

               

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
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Financial

               

The following information is based on COTN's audited financial statements for the year ended December 31, 2009.

Source of Funds  
Contributions 4,602,947
Contributed skilled labor 494,912
In-kind equipment and supplies 293,644
Interest 3,480
Total Income $5,394,983


chart



Uses of Funds as a % of Total Expenses

Programs: 88%  Fund Raising: 5%  Administrative: 7% 

Total income   $5,394,983
  Program expenses $4,680,747
  Fund raising expenses 290,966
  Administrative expenses 374,017
 
Total expenses   $5,345,730
Income in Excess of Expenses   49,253
Beginning net assets   1,109,178
Ending net assets   1,158,431
Total liabilities   441,950
Total assets   $1,600,381

Note: According to its audited financial statements for 2009, COTN had in-kind donations of $788,556 for skilled services ($494,912) and equipment and supplies ($293,644).

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An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the BBB Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.

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