Batahola Friends Of

Nonprofit profile at a glance

EIN
721513873
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
5132657590
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Christianity

Official website

Reported finances

Revenue
$865,936
Expenses
$410,323
Assets
$3,955,726
Liabilities
$0

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

Leadership & pay

18 people listed

Executive titles in this filing

  • ANTHONY PERAZZO (CO-VICE PRESIDENT AND DIRECTOR)
  • AMANDA OTERO (CO-PRESIDENT AND DIRECTOR)
  • DAVID STICKEL (CO-PRESIDENT AND DIRECTOR)
  • JOE CONNELLY (CO-VICE PRESIDENT DIRECTOR)

People named in this filing

  • ANTHONY PERAZZO (CO-VICE PRESIDENT AND DIRECTOR)
  • MARY OTOOLE (DIRECTOR)
  • AMANDA OTERO (CO-PRESIDENT AND 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

Support sustain and promote the cultural center of batahola norte in managua nicaragua through prayer financial assistance solidarity and building community thereby responding to the call of the gospel.

What it reported doing in 2024

Support the cultural center of batahola norte

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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: 75
  • Transparency & Controls: 75
  • Accountability: 88
  • Sustainability: 91
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.4%; rating input score 65
  • Program expense ratio: 94.8%; rating input score 95
  • Fundraising efficiency: $31.05 raised per $1 spent on fundraising; rating input score 69; 69th 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: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 52.6%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 9.64; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 65.4% of revenue deployed · 94.8% of spending went to programs
  • Governance: 18 of 18 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $389K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 6 filing years from 2010 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 scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.