American Friends of Sentebale Foundation

Nonprofit profile at a glance

EIN
264577639
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
London, UK
Phone
2124532500
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$1,830,621
Expenses
$1,056,821
Assets
$978,648
Liabilities
$50,266

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • RICHARD MILLER (PRESIDENT)

Highest reported compensation

  • RICHARD MILLER (PRESIDENT): $180,267 total reported compensation
  • GRAHAM LEIGH (DIRECTOR): $119,478 total reported compensation
  • VICTORIA KWESIGA (TREASURER): $89,437 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the health, welfare and education of the people of lesotho and particularly its orphans and vulnerable children.

What it reported doing in 2024

Grant to sentebale-uk to promote the health, welfare and education of the people of lesotho and particularly its orphans and vulnerable children. To promote the health, welfare and education of the people of lesotho, and particularly its orphans and vulnerable children, including without limitation, providing monetary and other assistance to charities and non-profit organizations which further their purposes of the corporation, and to educate and inform the public at large about the health, welfare and educational needs of the people of lesotho.

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 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 64
  • Accountability: 65
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.1%; rating input score 36
  • Program expense ratio: 62.5%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: Pass
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 18th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 42.3%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 17.4% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 36.1% of revenue deployed · 62.5% of spending went to programs
  • Governance: 4 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $660K in reported program spending
  • Leadership: top reported pay $180K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.