African Institute for Children Studies

Nonprofit profile at a glance

EIN
872908072
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Scottsdale, AZ, USA
Phone
4806647478
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$285,614
Expenses
$285,614
Assets
$35,177
Liabilities
$35,177

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Samuel Munyuwiny (Executive Director)
  • Winfred Mumbe (Executive Director)

Highest reported compensation

  • Samuel Munyuwiny (Executive Director): $72,813 total reported compensation
  • Stanley Okaoth (Program Officer): $6,016 total reported compensation
  • Anthony Onyagah (Program Officer): $4,922 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are committed to fostering a comprehensive, supportive, responsive, and nurturing world for every child.

What it reported doing in 2024

Freedom Fund - NIA Program: The Not Invisible Anymore NIA program also translates to purpose or intention in Swahili. The program-works in partnership with frontline organisations to create an empowered collective of child domestic workers, their allies, civic organisations and government institutions to protect children in domestic work from abuse and exploitation. The NIA program prioritises working with the most vulnerable children with lived experience of child domestic work and those at risk of engaging in child domestic work. This includes children who are orphaned, child mothers, adolescents in educational transition, and children in female-headed households.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - Most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 47
  • Accountability: 86
  • Sustainability: 23
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.8%; rating input score 41
  • Program expense ratio: 40.8%; rating input score 41
  • Fundraising efficiency: $7.52 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 30.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 32.6% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: -4.3% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 40.8% of revenue deployed · 40.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $117K in reported program spending
  • Leadership: top reported pay $73K · 11 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 41 of 41 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and executive pay
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 41/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.