Amani Childrens Foundation
Nonprofit profile at a glance
- EIN
- 562434324
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Winston Salem, NC, USA
- Phone
- 3362537857
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- AIDS
Reported finances
- Revenue
- $433,578
- Expenses
- $383,228
- Assets
- $104,718
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Dr Chad Stephens (President/Chair)
- Dr Jane Stephens (Secretary/Executive Director)
People named in this filing
- Dr Chad Stephens (President/Chair)
- Dr Jane Stephens (Secretary/Executive Director)
- John Corey (Treasurer)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Assisting abandoned infants and children in Kenya by providing food, shelter, and medical care in a loving environment with a Kenyan staff.
What it reported doing in 2024
ORPHAN CARE: Amani Children's Foundation (ACF) provided primary funding for 4 New Life Home Trust Baby Centers in Nairobi, Nakuru, Nyeri and Kisumu, Kenyan. Each home has an active Kenyan social work program, and 106 of the infants in the last year or two were legally adopted by Kenyan parents in 2022. ACF also provided primary funding for 18 abandoned children with special needs such in Amani Cottage in Kisumu. ACF also provided care and schooling for 24 teenagers who arrived at New Life Home as infants. ACF provided leadership and training and support to the staff of New Life Home Trust.
Operating model
- Revenue model
- Donor-supported. 93% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 99% 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. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 92
- Transparency & Controls: 75
- Accountability: 70
- Sustainability: 52
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.3%; rating input score 87
- Program expense ratio: 98.8%; rating input score 99
- Fundraising efficiency: $548.6 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- 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; 80th 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; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 11.6%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 0.27; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -2.5% per year; rating input score 0; 22nd percentile among comparable filings
- Revenue growth: -2.6% per year; rating input score 0; 15th percentile among comparable filings
- Asset growth: -11.4% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 87.3% of revenue deployed · 98.8% of spending went to programs
- Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $376K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 17 of 18 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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: Foreign activity oversight: 8 of 8 not reported.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.