American Institute for Maghrib Studies
Nonprofit profile at a glance
- EIN
- 953978173
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Tucson, AZ, USA
- Phone
- 5206266498
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Research Institutes and Public Policy Analysis
Reported finances
- Revenue
- $653,863
- Expenses
- $673,831
- Assets
- $1,584,722
- Liabilities
- $233,643
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- JAMES MILLER (PRESIDENT)
People named in this filing
- MONA AITA (SECRETARY)
- GEORGE BAJALIA (DIRECTOR)
- AOMAR BOUM (DIRECTOR)
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
The american institute for maghrib studies (aims) is a us-based educational nonprofit organization dedicated to promoting the study of north africa in the united states and abroad.
What it reported doing in 2024
Aims supports research center operations in north africa in tunisia and algeria, with an affiliation of a third center in morocco. These overseas research centers foster the exchange of information among scholars and students from the us and the maghrib for the purpose of better understanding the region.
Operating model
- Revenue model
- Grant-funded. 77% of the money available for current operations came from government grants.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% for 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 43
- Transparency & Controls: 70
- Accountability: 82
- Sustainability: 47
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 50.3%; rating input score 50
- Program expense ratio: 46.7%; rating input score 47
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 22nd 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: 94.2%; rating input score 94; 41st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.1%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 2.35; rating input score 69; 69th percentile among comparable filings
- Liabilities to assets ratio: 0.15; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: -9% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: -8.4% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: 50.3% of revenue deployed · 46.7% of spending went to programs
- Governance: 13 of 13 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $315K in reported program spending
- Leadership: top reported pay $0 · 16 people listed
- Consistency: 35 of 36 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes foreign activity and grants
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 50/100.
- Moderate — Financial Efficiency: Program expense ratio scored 47/100.
- High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 28/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.