Aidchild Inc

Nonprofit profile at a glance

EIN
861040686
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
North Fort Myers, FL, USA
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Official website

Reported finances

Revenue
$326,946
Expenses
$273,763
Assets
$87,530
Liabilities
$66,424

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • NATHANIEL DUNIGAN (PRESIDENT)

People named in this filing

  • PATRICK BANURA (DIRECTOR)
  • MARILYN BRANDFASS (DIRECTOR)
  • NATHANIEL DUNIGAN (PRESIDENT)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To train and equip young change makers living with HIV in entebbe, uganda, east africa-within a proven framework of self-sustainability. We aim to create a model of leadership development for the region with the shared goal of an HIV-free generation.

What it reported doing in 2020

To train and equip young change makers living with HIV in entebbe, uganda, east africa-within a proven framework of self-sustainability. We aim to create a model of leadership development for the region with the shared goal of an HIV-free generation.the infants to early teen children in our care reside at our human development center (hoc). Interns do a daily rotation at hoc as part of their training---working within the strategically planned teaching and training program for early childhood development which is producing amazing results.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 91
  • Accountability: 6
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.7%; rating input score 84
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.3%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.76; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 16.9% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 83.7% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $274K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 11 filing years from 2010 to 2020
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.