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CHARITY REVIEW
Issued: June 2025 Expires: June 2027

Children of the Nations

Accredited Charity
Accredited Charity

Meets Standards
(360) 698-7227
Post Office Box 3970
Silverdale, WA, 98383
https://www.cotni.org
📄 Full Report 🖨️ Print 📋 BBB Charity Standards

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Children of the Nations meets the 20 Standards for Charity Accountability.

Child Sponsorship


COTN offers child sponsorship in which a monthly gift will go into a fund to support a sponsored child's program. These gifts, along with other sponsorships, ensure that each child receives the same level of care. There are three monthly sponsorship tiers including the Village Parntership Program ($39), Children's Homes Program ($43), and the University/Vocational Progam ($55). The organizatioin reports that these sponsorhisp address specific needs of children in each program including food and agriculture, spiritual care, clean water, health care, education, and counseling.

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

Year, State Incorporated:
1995, WA

Children of the Nations® (COTN®) is a nonprofit organization dedicated to raising children out of poverty and hopelessness so they can become leaders who transform their nations. The organization rerports that is currently provides care to orphaned and destitute children in Sierra Leone, Malawi, Uganda, the Dominican Republic, and Haiti. By partnering with local people, COTN established 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 provided include education, nutrition, medical care, and community development initiatives such as agriculture, clean water projects, skills training, and more.

For the year ended December 31, 2023, Children of the Nations's program expenses were:

International: $3,591,229

Dominican Republic: $1,508,243

Malawi: $1,082,955

Sierra Leone: $958,596

Uganda: $896,827

Total Program Expenses: $8,037,850

Chief Executive
Christopher Clark, President and Chief Executive Officer

Compensation*
$116,490

Chair of the Board
Michael Jungkeit, MD

Chair's Profession / Business Affiliation
Doctor

Board Size
9

Paid Staff Size
38

*2023 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances. COTN reports that its highest paid employee is Matthew Panos, Vice President of Development, who receives $149,500 in compensation.

Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Direct mail appeals, Radio, Special events

Fundraising costs were 9% of related contributions. (Related contributions, which totaled $8,831,747, are donations received as a result of fundraising activities.)

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.

The following information is based on Children of the Nations's audited financial statements for the year ended December 31, 2023.

Source of Funds
General support $5,235,815
Dominican Republic support $744,813
In-kind contributions $704,827
Malawi support $678,267
Sierra Leone spport $509,144
Contributed skilled services $318,526
Uganda support $640,355
Interest $16
Total Income $8,831,762

Programs: 86% Fundraising: 8% Administrative: 5%

Total Income $8,831,762
Total expenses: $9,294,720
  Program expenses $8,037,850
  Fundraising expenses $772,258
  Administrative expenses $484,612
  Other expenses $0
Income in Excess of Expenses $-462,958
Beginning Net Assets $4,245,829
Other Changes In Net Assets $0
Ending Net Assets $3,782,871
Total Liabilities $319,781
Total Assets $4,102,652

Note: For the year ended December 31, 2023, Children of the Nations reported in-kind donations totaling 477,942 including donated services ($318,526) and food, equipment, and supplies ($159,416).

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 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 International Association of Better Business Bureaus.

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

RELATED CONTENT

Report completed by:
BBB Wise Giving Alliance