Andean Health and Development Inc

Nonprofit profile at a glance

EIN
391809174
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Madison, WI, USA
Phone
6197886833
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Official website

Reported finances

Revenue
$2,297,032
Expenses
$1,447,090
Assets
$3,862,072
Liabilities
$490

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DAVID GAUS MD MPHTM (PRESIDENT)
  • JOHN BURCHETT JD (VICE PRESIDENT)

Highest reported compensation

  • DAVID GAUS MD MPHTM (PRESIDENT): $384,753 total reported compensation
  • LAURA BROWN THRU 1231 (COO): $155,602 total reported compensation

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

Overview

Mission

The organization's primary operation is to provide funding for the operation of a health care organization located in pedro vicente maldonado and santo domingo, ecuador.

What it reported doing in 2024

Provided high quality medical services to thousands of low-income ecuadorian families while training ecuadorian physicians to be the next generation of rural health leaders.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.

The verdict

SUPPORTED - 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: 54
  • Transparency & Controls: 62
  • Accountability: 81
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.2%; rating input score 49
  • Program expense ratio: 68%; rating input score 68
  • Fundraising efficiency: $8.62 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

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: 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 37%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 2.67; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 94; 94th percentile among comparable filings
  • Officer compensation ratio: 37.3%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 49.2% of revenue deployed · 68% of spending went to programs
  • Governance: 3 of 4 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $983K in reported program spending
  • Leadership: top reported pay $385K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 49/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 3/100.