Alliance for Youth Achievement Inc

Nonprofit profile at a glance

EIN
841503406
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Maryville, TN, USA
Phone
8659835863
Rating confidence
Limited
Sector
International Relief

Official website

Reported finances

Revenue
$182,529
Expenses
$204,552
Assets
$68,562
Liabilities
$3,698

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

Leadership & pay

9 people listed

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

Overview

Mission

AYA is a U.S. non-profit that works with established partners on the ground in Africa to help the children of Africa. Our mission is to improve the lives of children in Africa by meeting their basic needs and providing opportunities for them to reach their fullest potential. By working alongisde Africa partners, AYA is able to provide food and clean water, orphan care, education, medical care, and income projects to the children we serve.

What it reported doing in 2011

AYA was the recipient of a grant from USAID to provide clean water projects and hygeine education to 30 communities in Uganda. The projects targeted primary schools where student health committees were formed to provide hygeine education to their peers. The water sites include wells, borehole repair, protected springs, and rainwater harvesting that provide clean water to over 10,000 people.

Operating model

Revenue model
Donor-supported. 88% 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 verdict

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

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 67
  • Accountability: 86
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Pass
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 39.1%; rating input score 39; 35th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.1%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 14%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -50.2% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -24.8% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $182K in reported program spending
  • Leadership: top reported pay $20K · 9 people listed
  • Consistency: 38 of 39 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Transparency & Controls: Grant itemization coverage scored 39/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.