Civic Intelligence

One Million Children Inc

EIN 45-4648429 • 501(c)3 • Allentown, PA

Profile

We exist to transform the lives of one million children in Africa, helping them to reach their God-given potential through clean drinking water, medical care and Gospel teaching.

7283 Lochhaven StreetAllentown, PA 18106

www.omcwater.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

31st percentile

-9.7%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

98th percentile

$54,001

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 41.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

45th percentile

-4.8%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

0.1%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$208,140

Down $10,566 (-4.8%) from 2023

Liabilities

Up

$12,015

Up $11,209 (+1391%) from 2023

Net Assets

Down

$196,125

Down $21,775 (-10.0%) from 2023

Revenue

Up

$251,485

Up $249 (+0.1%) from 2023

Expenses

Up

$275,782

Up $41,664 (+18%) from 2023

Net Income

Down

-$24,297

Down $41,415 (-242%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2013: $27,760Liabilities 2013: $02013Assets 2014: $83,525Liabilities 2014: $720Net Assets 2014: $82,8052014Assets 2015: $103,539Liabilities 2015: $818Net Assets 2015: $102,7212015Assets 2016: $107,744Liabilities 2016: $1,136Net Assets 2016: $106,6082016Assets 2017: $88,600Liabilities 2017: $1,176Net Assets 2017: $87,4242017Assets 2018: $68,315Liabilities 2018: $1,138Net Assets 2018: $67,1772018Assets 2019: $120,116Liabilities 2019: $1,279Net Assets 2019: $118,8372019Assets 2020: $191,551Liabilities 2020: $764Net Assets 2020: $190,7872020Assets 2021: $205,911Liabilities 2021: $760Net Assets 2021: $205,1512021Assets 2022: $201,736Liabilities 2022: $954Net Assets 2022: $200,7822022Assets 2023: $218,706Liabilities 2023: $806Net Assets 2023: $217,9002023Assets 2024: $208,140Liabilities 2024: $12,015Net Assets 2024: $196,1252024

Highlighted filing

2024

Assets$208,140
Liabilities$12,015
Net Assets$196,125

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2013: $54,995Expenses 2013: $27,234Net Income 2013: $27,7612013Revenue 2014: $162,322Expenses 2014: $107,277Net Income 2014: $55,0452014Revenue 2015: $138,812Expenses 2015: $118,896Net Income 2015: $19,9162015Revenue 2016: $146,578Expenses 2016: $142,691Net Income 2016: $3,8872016Revenue 2017: $148,445Expenses 2017: $167,629Net Income 2017: -$19,1842017Revenue 2018: $129,337Expenses 2018: $149,584Net Income 2018: -$20,2472018Revenue 2019: $218,458Expenses 2019: $166,798Net Income 2019: $51,6602019Revenue 2020: $234,933Expenses 2020: $162,983Net Income 2020: $71,9502020Revenue 2021: $196,475Expenses 2021: $182,111Net Income 2021: $14,3642021Revenue 2022: $224,508Expenses 2022: $228,877Net Income 2022: -$4,3692022Revenue 2023: $251,236Expenses 2023: $234,118Net Income 2023: $17,1182023Revenue 2024: $251,485Expenses 2024: $275,782Net Income 2024: -$24,2972024

Highlighted filing

2024

Revenue$251,485
Expenses$275,782
Net Income-$24,297

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$251,485
Mission and Program Overview

Mission

We exist to transform the lives of one million children in Africa, helping them to reach their God-given potential through clean drinking water, medical care and Gospel teaching.

We exist to transform the lives of one million children in africa, helping them to reach their god-given potential through clean drinking water, medical care and gospel teachings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$103,918$141,541▲ $37,623
Cash and Non-Interest-Bearing Accounts$51,726$66,240▲ $14,514
Prepaid Expenses and Deferred Charges$19,823--
Savings and Temporary Cash Investments$6,666$359▼ $6,307
Total Assets$218,706$208,140▼ $10,566
Other Assets Total$36,573$0▼ $36,573
Liabilities
Accounts Payable and Accrued Expenses-$12,015-
Other Liabilities$806$0▼ $806
Total Liabilities$806$12,015▲ $11,209
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$217,900$196,125▼ $21,775
Total Net Assets Fund Balance$217,900$196,125▼ $21,775
Total Liabilities and Net Assets / Fund Balance$218,706$208,140▼ $10,566

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$128,699$9,796$138,495
Equipment$12,842$25,583$38,425
Other Land Buildings$0$15,000$15,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Larry P RothPresident and Executive DirectorFT$58,333$58,333

Board Members and Trustees

NameTitle
Brent FurlongDirector
Marsha RothDirector
Anthony VaccariSecretary and Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$251,485
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$251,485
Change in Net Assets
$-24,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,449
Salaries, Compensation, and Employee Benefits$58,333
Total Fundraising Expense$23,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$40,833-$17,500$58,333
All Other Expenses$11,896$3,898$1,469$17,263
Other Expenses$17,096$1,898$949$17,096
Depreciation Depletion$11,596--$11,596
Fees for Services Other-$5,587-$5,587
Travel$4,188-$1,047$5,235
Fees for Services Accounting-$3,400-$3,400
Insurance-$968-$968
Total Functional Expenses$236,394$15,751$23,637$275,782
International Activity

International Summary

Offices
0
Employees
0
Spending
$116,234

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaProgram ServicesWell Repairs00$84,804
Sub-saharan AfricaProgram ServicesMission School00$15,756
Sub-saharan AfricaProgram ServicesCHILDREN'S OUTREACH00$15,674
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Larry roth serves on the board of directors, servces as executive director and is a compensated employee of the organization. Mr. Roth's wife also serves on the board of directors.

Form 990, Part VI, Section B, Line 11B

The organization shares form 990 with the board by either emailing or presenting the form at a regularly scheduled meeting prior to filing the form.

Form 990, Part VI, Section B, Line 12C

Each board memeber signs a conflict of interest disclosure periodically and recuses themselves from voting when a potential conflict of interest is present.

Form 990, Part VI, Section B, Line 15

The board utilizes market data available to assess reasonableness of executive compensation. There are no other organizational employees.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are made available to the public by request only.

Filing and Contact Details

Filer

Filer Name
One Million Children Inc
EIN
45-4648429
Phone
6107094013
Address
7283 LOCHHAVEN STREET, ALLENTOWN, PA 18106

Signing Officer

Name
Larry Roth
Title
President
Phone
6107094013
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Roth
Formed
2012
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
2
Employees
1
Volunteers
3

Preparer

Firm
Campbell Rappold & Yurasits Llp
Address
1033 S CEDAR CREST BLVD, ALLENTOWN, PA 18103-5443
Preparer
Paul G Mack CPA
Phone
6104357489
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

Process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under the provisions of section 501(c)(3) of the internal revenue code. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified, or liabilities recorded for 2024.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED, OR LIABILITIES RECORDED FOR 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0141541
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt015674
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt115756
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt284804
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0CHILDREN'S OUTREACH
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1MISSION SCHOOL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2WELL REPAIRS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0116234
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt0116234
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LARRY ROTH SERVES ON THE BOARD OF DIRECTORS, SERVCES AS EXECUTIVE DIRECTOR AND IS A COMPENSATED EMPLOYEE OF THE ORGANIZATION. MR. ROTH'S WIFE ALSO SERVES ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION SHARES FORM 990 WITH THE BOARD BY EITHER EMAILING OR PRESENTING THE FORM AT A REGULARLY SCHEDULED MEETING PRIOR TO FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMEBER SIGNS A CONFLICT OF INTEREST DISCLOSURE PERIODICALLY AND RECUSES THEMSELVES FROM VOTING WHEN A POTENTIAL CONFLICT OF INTEREST IS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD UTILIZES MARKET DATA AVAILABLE TO ASSESS REASONABLENESS OF EXECUTIVE COMPENSATION. THERE ARE NO OTHER ORGANIZATIONAL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/StatesWhereCopyOfReturnIsFldCd1SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0218706
IRS990/TotalAssetsEOYAmt0208140
IRS990/TotalAssetsGrp/BOYAmt0218706
IRS990/TotalAssetsGrp/EOYAmt0208140
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0251485
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023637
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015751
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0236394
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275782
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0806
IRS990/TotalLiabilitiesEOYAmt012015
IRS990/TotalLiabilitiesGrp/BOYAmt0806
IRS990/TotalLiabilitiesGrp/EOYAmt012015
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0217900
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0196125
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0236394
IRS990/TotalReportableCompFromOrgAmt058333
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0251485
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0218706
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0208140
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt01047
IRS990/TravelGrp/ProgramServicesAmt04188
IRS990/TravelGrp/TotalAmt05235
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0300 PINELAND DR
IRS990/USAddress/CityNm0CONWAY
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029526
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.OMCWATER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY ROTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06107094013
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ONE MILLION CHILDREN INC
ReturnHeader/Filer/BusinessNameControlTxt0ONEM
ReturnHeader/Filer/EIN0454648429
ReturnHeader/Filer/PhoneNum06107094013
ReturnHeader/Filer/USAddress/AddressLine1Txt07283 LOCHHAVEN STREET
ReturnHeader/Filer/USAddress/CityNm0ALLENTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018106
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0231386942
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAMPBELL RAPPOLD & YURASITS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01033 S CEDAR CREST BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALLENTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0181035443
ReturnHeader/PreparerPersonGrp/PhoneNum06104357489
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL G MACK CPA
ReturnHeader/ReturnTs02025-11-14T12:43:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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