Nonprofit · EIN 91-1702551
CHILDREN OF THE NATIONS
Tax-exempt · SILVERDALE, WA 98383
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $8,569,305 | $8,063,894 | $505,411 | $5,139,830 | $307,833 | $4,831,997 |
| December 31, 2024 | 990 | $8,677,266 | $8,130,055 | $547,211 | $4,494,962 | $168,376 | $4,326,586 |
| December 31, 2023 | 990 | $8,403,288 | $8,878,259 | -$474,971 | $4,102,652 | $319,781 | $3,782,871 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,603,778
- Program service revenue
- $0
- Investment income
- $6
- Net income from fundraising events
- -$34,479
- Other revenue
- -$34,479
Expenses
- Grants and similar amounts paid
- $3,470,185
- Compensation of officers, directors and key employees
- $193,903
- Other salaries and wages
- $2,073,738
- Salaries, compensation and benefits (total)
- $2,267,641
- Professional fundraising fees
- $15,000
- Legal fees
- $11,811
- Accounting fees
- $19,231
- Occupancy
- $42,635
- Travel
- $69,266
- Depreciation
- $24,229
- Program services (functional)
- $6,918,645
- Management and general (functional)
- $635,941
- Fundraising (functional)
- $509,308
Balance sheet and other
- Total assets, start of year
- $4,494,962
- Total assets, end of year
- $5,139,830
- Total liabilities, end of year
- $307,833
- Net assets, end of year
- $4,831,997
- Land, buildings and equipment
- $358,574
- Net assets without donor restrictions
- $4,087,820
- Net assets with donor restrictions
- $744,177
- Gross receipts
- $8,645,084
- Employees
- 38
- Volunteers
- 118
- Year formed
- 1995
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER CLARK | PRESIDENT Trustee or director, Officer | 40 | $66,691 | $51,067 |
| DEBRA CLARK | NON-VOTING MEMBER Trustee or director, Officer | 40 | $70,078 | $6,067 |
| JAMES BLESSING | TREASURER Trustee or director | 2 | $0 | $0 |
| JACQUELINE LANG | SECRETARY Trustee or director | 2 | $0 | $0 |
| GREG DESAUTEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MIKE JONES | VICE CHAIRMAN Trustee or director | 2 | $0 | $0 |
| BRUCE DONOHO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MIKE JUNGKEIT | CHAIRMAN Trustee or director | 2 | $0 | $0 |
| BRANDON BEARD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SCOTT LAFRAMBOISE | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER CLARK | PRESIDENT Trustee or director, Officer | 40 | $68,928 | $47,520 |
| DEBRA CLARK | NON-VOTING MEMBER Trustee or director, Officer | 40 | $69,937 | $5,520 |
| JAMES BLESSING | TREASURER Trustee or director | 2 | $0 | $0 |
| JACQUELINE LANG | SECRETARY Trustee or director | 2 | $0 | $0 |
| GREG DESAUTEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MIKE JONES | VICE CHAIRMAN Trustee or director | 2 | $0 | $0 |
| BRUCE DONOHO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MIKE JUNGKEIT | CHAIRMAN Trustee or director | 2 | $0 | $0 |
| BRANDON BEARD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SCOTT LAFRAMBOISE | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER CLARK | PRESIDENT Trustee or director, Officer | 40 | $59,970 | $56,520 |
| DEBRA CLARK | NON-VOTING MEMBER Trustee or director, Officer | 40 | $69,244 | $5,520 |
| MIKE JUNGKEIT | CHAIRMAN Trustee or director | 2 | $0 | $0 |
| BRANDON BEARD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SCOTT LAFRAMBOISE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| BRUCE DONOHO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JACQUELINE LANG | SECRETARY Trustee or director | 2 | $0 | $0 |
| JAMES BLESSING | TREASURER Trustee or director | 2 | $0 | $0 |
| MIKE JONES | VICE CHAIRMAN Trustee or director | 2 | $0 | $0 |
| GREG DESAUTEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3970, SILVERDALE, WA 98383-3970
- In care of
- % JAMES BLESSING
- Signed the 990
- JAMES BLESSING, TREASURER
- Phone
- (360) 698-7227
- Website
- HTTPS://COTNI.ORG/
- Return prepared by
- CLARKE WHITNEY CPA GROUP LLC
Mission
TO PROVIDE HOLISTIC, CHRIST-CENTERED CARE FOR ORPHANED AND DESTITUTE CHILDREN, ENABLING THEM TO CREATE POSITIVE AND LASTING CHANGE IN THEIR NATIONS.
Program accomplishments
- 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 $1,249,662 · grants $1,234,257 · revenue $853,778
- 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 $1,027,025 · grants $1,022,641 · revenue $1,077,730
- 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 $921,536 · grants $939,134 · revenue $513,888
- MISCELLANEOUS INTERNATIONAL: PART 1Expenses $3,009,662 · grants $452,111 · revenue $199,961
- 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 $710,760 · grants $698,636 · revenue $548,182
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 91-1702551
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $5,139,830
- Income (IRS master file)
- $8,645,084
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $8,569,305 | $8,063,894 | $5,139,830 | XML |
| 990 | December 2024 | $8,677,266 | $8,130,055 | $4,494,962 | XML |
| 990 | December 2023 | $8,403,288 | $8,878,259 | $4,102,652 | XML |
| 990 | December 2022 | $8,511,366 | $9,513,468 | $4,387,443 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 91-1702551).
Questions about CHILDREN OF THE NATIONS
- What is the EIN of CHILDREN OF THE NATIONS?
- The employer identification number (EIN) of CHILDREN OF THE NATIONS is 91-1702551.
- Is CHILDREN OF THE NATIONS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to CHILDREN OF THE NATIONS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHILDREN OF THE NATIONS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHILDREN OF THE NATIONS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHILDREN OF THE NATIONS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of CHILDREN OF THE NATIONS?
- The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $66,691 (CHRISTOPHER CLARK, PRESIDENT).
- How much revenue does CHILDREN OF THE NATIONS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $8,569,305, expenses of $8,063,894 and total assets of $5,139,830 at year end.
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