American Friends of Guinea

Nonprofit profile at a glance

EIN
204656966
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Houston, TX, USA
Phone
8324568100
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International, Foreign Affairs, and National Security N.E.C.

Official website

Reported finances

Revenue
$584,315
Expenses
$650,240
Assets
$1,228,928
Liabilities
$29,200

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • BEBE SYLLA KOUROUMA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BEBE SYLLA KOUROUMA (EXECUTIVE DIRECTOR): $60,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of AFG is to promote the well-being of the people of Guinea by supporting and implementing sustainable health, social and economic development programs.

What it reported doing in 2013

Hydrocephalus support disease and treatment. Hydrocephalus project is an initiative aimed at the early diagnosis, ttratment and recuperative therapy as well as to promote community awarness and education to identify and destigamatize the disease

Operating model

Revenue model
Donor-supported. 99% 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 most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 55
  • Accountability: 95
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.5%; rating input score 80
  • Program expense ratio: 72.3%; rating input score 72
  • Fundraising efficiency: $4.53 raised per $1 spent on fundraising; rating input score 18; 18th 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: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -11.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 1.89; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -103.2% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -77.2% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 80.5% of revenue deployed · 72.3% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $470K in reported program spending
  • Leadership: top reported pay $60K · 5 people listed
  • Consistency: 43 of 43 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2010 to 2013
  • 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.

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

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.