1 U Project
Nonprofit profile at a glance
- EIN
- 473430478
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024, Form 990-EZ 2017, Form 990-N 2015
- Location
- Ozark, MO, USA
- Phone
- 4174688909
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $372,284
- Expenses
- $444,423
- Assets
- $23,450
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Wendy Farrell (President/Dir.)
People named in this filing
- Wendy Farrell (President/Dir.)
- Ryan Farrell (Treasurer/Dir.)
- Reece Tabor (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide practical, monetary, and spiritual resources to existing ministries and individuals that serve impoverished orphans and families in Ukraine and Kenya.
What it reported doing in 2024
Partner Ministries in 2024: Children's Path (Orphan ministry in Ukraine)Transforming Africa Foundation (ministry in Kenya)Ukraine Relief Efforts during WarChildren's Path continues to have new kids placed in their care, and others leaving to live in foster or adoptive families. Children's Path gives the kids of Ukraine a environment to thrive in and be cared for, encouraged, and loved.Transforming Africa Foundation plants churches in the remote area of West Pokot, and support a primary school in the sugar cane fields of Muhoroni where a vast majority of children are orphaned due to AIDS, and coordinate medical clinics and outreach in Pokot.2024 Highlights: We made two trips to Ukraine in 2024. We spent time with our Children's Path family, conducted a women's conference for local believers, visited the elderly at a nursing home and delivered food packages to them, visited homebound widows that are part of the widows ministry and deliver monthly food packages to them, visit the young family of a Ukrainian soldier, and so much more! We were able to partner with an organization located in the Netherlands to install solar panels at Children's Path. The solar panels are not only saving roughly $200 per month on electricity bills, but ensuring the kids are never without power. This has been such a blessing this winter as rolling power outages continue to be a problem due to the ongoing attacks on energy sources from Russia. In 2024, we traveled to Kenya in June. On this trip, we were able to visit our new girls shelter and meet our first residents. These girls are victims of child marriage, abuse, and female genital mutilation. The girls shared with us how thankful they are to have a safe place to live without fear of abuse. Most of these girls are sleeping on beds and living in a house with electricity for the first time. These girls are able to go to school to receive a education, receive much needed counseling, and have daily bible studies together. We also visited our mission base in the bush and a had a women's outreach event. We had a screening of Hope Film, a movie similar to the Jesus Film, but that covers creation all the way through the New Testament. This film was funded through 1U Project and used local narrators to bring the story to life. This film is an important tool in Pokot, where we serve, because most of the people are unable to read. We also sponsored 3 familes in various capacities in the Uniting for Ukraine program, which was a temporary parole program sponsored by the government set up for Ukrainians who wanted to live in the United States temporarily while the war was going on. The program is no longer offered, but those who are already here are able to apply for extensions and remain here for a set period of time.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 75
- Accountability: 64
- Sustainability: 25
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.8%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -19.4%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 18.4% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 11.9% per year; rating input score 100; 77th percentile among comparable filings
- Asset growth: 18.2% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.8% of spending went to programs
- Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $444K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 4 filed schedules · includes major donors and foreign activity
- Filing history: 7 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Sustainability: Operating margin scored 14/100.
- High — Sustainability: Total-asset coverage ratio scored 4/100.