Children of the Nations 
The information on this page was last updated 1/27/2026. If you see errors or omissions, please email: [email protected]
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.
We believe that in order to raise healthy, well-rounded children, you must care for the whole child:
Physical: nutritional food, vitamin supplements, medical and dental care, and sports programs emphasizing physical fitness.
Educational: quality education (preschool through university), skills training for those geared toward vocational careers, and a Challenge Children's program for children with special needs.
Social: children raised in their own country and culture with caregivers from their own culture, visits (for orphaned children) with relatives or extended families, celebration and education of traditional ethnic music, dance, storytelling and dress.
Spiritual Needs: Biblical training, evangelistic activities, outreaches (such as summer camps and youth retreats), scripture memory, devotionals, worship, and discipleship.
Contact information
Mailing address:
Children of the Nations
PO Box 3970
Silverdale, WA 98383
Website: cotni.org
Phone: 360-698-7227
Email: [email protected]
Organization details
EIN: 911702551
CEO/President: Christopher Clark
Chairman: Michael Jungkeit, MD
Board size: 8
Founder: Christopher and Debbie Clark
Ruling year: 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.
By partnering with nationals in each of the countries we serve, we care for children from infancy to adulthood. We want each child to reach their full potential. We believe that in order to raise healthy, well-rounded children, you must care for the whole child.
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.
Articles
Donor confidence score
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Transparency grade
A
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Financial efficiency ratings
Sector: Foreign Missions
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 605 of 1420 | 49 of 126 |
| Fund acquisition rating | | 821 of 1420 | 81 of 126 |
| Resource allocation rating | | 481 of 1420 | 42 of 126 |
| Asset utilization rating | | 671 of 1421 | 53 of 126 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 5% | 6% | 8% | 8% | 7% | 8% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 6% | 8% | 8% | 7% | 8% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 98% | 101% | 100% | 101% | 100% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 5% | 7% | 8% | 7% | 8% | 8% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 2% | -1% | 0% | -1% | 0% | 0% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 85% | 88% | 87% | 87% | 86% | 87% |
Spending ratio Spending ratio = Total expenses / Total revenue | 99% | 94% | 106% | 112% | 84% | 102% |
Program output ratio Program output ratio = Program services / Total revenue | 83% | 83% | 92% | 98% | 73% | 88% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 1% | 6% | -6% | -12% | 16% | -2% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 3% | 13% | -13% | -24% | 27% | -3% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 9% | 5% | 5% | 6% | 6% | 5% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.52 | 1.81 | 2.16 | 2.17 | 1.42 | 2.07 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.14 | 1.08 | 1.10 | 1.10 | 1.08 | 1.11 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.30 | 1.96 | 2.38 | 2.38 | 1.54 | 2.29 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 23.45 | 25.84 | 12.17 | 32.42 | 29.81 | 28.68 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.03 | 0.04 | 0.08 | 0.03 | 0.03 | 0.03 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.02 | 5.88 | 4.63 | 4.88 | 7.55 | 5.05 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 4% | 4% | 8% | 3% | 4% | 3% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 60% | 53% | 43% | 45% | 68% | 47% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Cash | $587,799 | $706,487 | $1,169,666 | $3,173,949 | $1,633,779 |
| Receivables, inventories, prepaids | $3,559,591 | $3,023,735 | $2,825,448 | $1,887,526 | $1,954,413 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $4,147,390 | $3,730,222 | $3,995,114 | $5,061,475 | $3,588,192 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $347,572 | $372,430 | $392,329 | $418,307 | $380,441 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $347,572 | $372,430 | $392,329 | $418,307 | $380,441 |
| Total assets | $4,494,962 | $4,102,652 | $4,387,443 | $5,479,782 | $3,968,633 |
| Liabilities | 2024 | 2023 | 2022 | 2021 | 2020 |
| Payables and accrued expenses | $160,500 | $306,458 | $123,212 | $169,787 | $125,093 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $160,500 | $306,458 | $123,212 | $169,787 | $125,093 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $7,876 | $13,323 | $18,402 | $23,139 | $0 |
| Total long-term liabilities | $7,876 | $13,323 | $18,402 | $23,139 | $0 |
| Total liabilities | $168,376 | $319,781 | $141,614 | $192,926 | $125,093 |
| Net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Without donor restrictions | $3,327,740 | $2,901,954 | $2,538,890 | $2,504,596 | $2,463,237 |
| With donor restrictions | $998,846 | $880,917 | $1,706,939 | $2,782,260 | $1,380,303 |
| Net assets | $4,326,586 | $3,782,871 | $4,245,829 | $5,286,856 | $3,843,540 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2021 | 2020 |
| Total contributions | $8,721,112 | $8,436,558 | $8,588,470 | $9,221,781 | $8,104,333 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $10 | $16 | $16,941 | $4,195 | $11,443 |
| Other revenue | ($43,856) | ($33,286) | ($94,045) | ($27,740) | ($13,258) |
| Total other revenue | ($43,846) | ($33,270) | ($77,104) | ($23,545) | ($1,815) |
| Total revenue | $8,677,266 | $8,403,288 | $8,511,366 | $9,198,236 | $8,102,518 |
| Expenses | 2024 | 2023 | 2022 | 2021 | 2020 |
| Program services | $7,163,908 | $7,716,531 | $8,298,857 | $6,680,656 | $7,159,787 |
| Management and general | $420,765 | $474,506 | $534,471 | $487,176 | $435,791 |
| Fundraising | $545,382 | $687,222 | $680,140 | $603,888 | $634,866 |
| Total expenses | $8,130,055 | $8,878,259 | $9,513,468 | $7,771,720 | $8,230,444 |
| Change in net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Surplus (deficit) | $547,211 | ($474,971) | ($1,002,102) | $1,426,516 | ($127,926) |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $547,211 | ($474,971) | ($1,002,102) | $1,426,516 | ($127,926) |
Compensation
| Name | Title | Compensation |
| Christopher Clark | President | $116,448 |
| Debra Clark | Non-Voting Member | $75,457 |
Compensation data as of: 12/31/2024
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 1/27/2026. To update the information below, please email: [email protected]
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
As of March 2023:
6,017 children
126 projects
104 programs
5 countries