Aleh Foundation

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

5 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Awarded grants to an agency serving brain damaged children grants are based on request for funds; expenditures control is exercised.

Revenue model: Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- 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; 79th percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -4%; rating input score 34; 34th percentile among comparable filings
Total-asset coverage ratio: 3.63; rating input score 73; 73rd percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 87; 87th percentile among comparable filings
Officer compensation ratio: 0.7%; rating input score 49; 49th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -41.4% per year; rating input score 0; 7th percentile among comparable filings
Asset growth: 34.8% per year; rating input score 100; 89th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
Programs: 1 filed program accomplishment · $276K in reported program spending
Leadership: top reported pay $3K · 5 people listed
Consistency: 20 of 20 current checks pass
Schedules: 5 filed schedules · includes major donors and foreign activity
Filing history: 3 filing years from 2009 to 2011
Money network: Resolved incoming and outgoing counterparties from filed money flows.
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Signals prioritize questions for review. They are not findings of misconduct.

High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
High — Growth: Revenue growth scored 0/100.
Moderate — Sustainability: Operating margin scored 34/100.
Review — Accountability: Governance controls: Independent financial-statement audit not reported.
Moderate — Sustainability: Officer compensation ratio scored 49/100.