Beam Kenya

Nonprofit profile at a glance

EIN
462561100
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2016
Location
San Diego, CA, USA
Phone
8582451072
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$728,623
Expenses
$272,904
Assets
$744,115
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • COLLEEN COSTIGAN (PRESIDENT)

Highest reported compensation

  • COLLEEN COSTIGAN (PRESIDENT): $40,474 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Equipping children to overcome adversity through education and psychosocial support.

What it reported doing in 2025

The advocate program promotes the safety, protection, and well-being of vulnerable children. Through partnerships with community leaders, educators, and government agencies, the program provides child protection services, family reintegration support, case management, and training on child safety and children's rights. The mend program provides counseling, mental health services, and psychoeducation for children and families experiencing trauma, grief, abuse, or other challenges. The program promotes healing, resilience, and healthy family relationships through counseling, support groups, and community education.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 77
  • Accountability: 62
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.1%; rating input score 32
  • Program expense ratio: 84.5%; rating input score 85
  • Fundraising efficiency: $28.05 raised per $1 spent on fundraising; rating input score 64; 64th 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: 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; 78th 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; 21st percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 62.5%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 2.73; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 120% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 25.2% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 29% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 32.1% of revenue deployed · 84.5% of spending went to programs
  • Governance: 4 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $231K in reported program spending
  • Leadership: top reported pay $40K · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2022 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 25/100.