Aguayuda Inc

Nonprofit profile at a glance

EIN
371532884
IRS 990 coverage
2013–2015
Forms available
Form 990 2015, Form 990-N 2008
Location
Easton, MD, USA
Phone
4109892134
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Pollution Abatement and Control Services

Official website

Reported finances

Revenue
$315,696
Expenses
$376,058
Assets
$92,954
Liabilities
$4,576

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • JEAN WAAGBO (PRESIDENT)

Highest reported compensation

  • JEAN WAAGBO (PRESIDENT): $82,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve life and health in poor

What it reported doing in 2015

Water, sanitation and education projects in la guajira, colombia benefiting 8,000 people.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some related-organization disclosures are missing and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 92
  • Accountability: 83
  • Sustainability: 18
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 65.6%; rating input score 66
  • Fundraising efficiency: $11.25 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 88.9%; rating input score 89; 23rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -19.1%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 21.8%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -15.6% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -54.5% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 65.6% of spending went to programs
  • Governance: 8 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $247K in reported program spending
  • Leadership: top reported pay $82K · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and related organizations
  • Filing history: 3 filing years from 2013 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.