Free a Girl Foundation USA Incorporated

Nonprofit profile at a glance

EIN: 384167911
IRS 990 coverage: 2022–2024
Forms available: Form 990 2024, Form 990-EZ 2021, Form 990-N 2020
Location: Salt Lake City, UT, USA
Phone: 8016516888
Rating: 63
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Child Abuse, Prevention

Official website

Reported finances

Revenue: $1,635,927
Expenses: $1,457,267
Assets: $1,012,257
Liabilities: $361,357

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

Leadership & pay

5 people listed

Executive titles in this filing

EVELIEN HOLSKEN (PRESIDENT)

Highest reported compensation

EVELIEN HOLSKEN (PRESIDENT): $186,058 total reported compensation
PETER ARJAN ERKEL (TREASURER): $34,371 total reported compensation

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

Overview

Mission

Free a girl foundation USA fights against the sexual exploitation of children. Our objectives are to protect all children around the world from sexual exploitation and to raise awareness in the USA of the existence of sexual exploitation of children and the urgency of fighting it.

What it reported doing in 2024

To protect all children around the world from sexual exploitation, and to raise awareness in the USA of the existence of sexual exploitation of children and the urgency of fighting it. Free a girl USA activities are undertaken to achieve change through the use of different intervention strategies, including: rescues, prevention, fighting impunity, rehabilitation, re-integration, and advocacy.

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 61% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

Financial Efficiency: 65
Transparency & Controls: 60
Accountability: 58
Sustainability: 44
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 66.8%; rating input score 67
Program expense ratio: 75%; rating input score 75
Fundraising efficiency: $6.85 raised per $1 spent on fundraising; rating input score 26; 26th 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: 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: 99.6%; rating input score 100; 50th percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Accountability

Independent voting board: 60%; rating input score 60; 12th percentile among comparable filings
Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 10.9%; rating input score 63; 63rd percentile among comparable filings
Total-asset coverage ratio: 0.69; rating input score 32; 32nd percentile among comparable filings
Liabilities to assets ratio: 0.36; rating input score 21; 21st percentile among comparable filings
Officer compensation ratio: 15.1%; rating input score 23; 23rd percentile among comparable filings

Growth

Program expense growth: 19.4% per year; rating input score 100; 82nd percentile among comparable filings
Revenue growth: 44% per year; rating input score 100; 96th percentile among comparable filings
Asset growth: 74.6% per year; rating input score 100; 98th percentile among comparable filings

Details

Where the money goes: 66.8% of revenue deployed · 75% of spending went to programs
Governance: 3 of 5 board members independent · 5 of 9 filing controls reported
Programs: 1 filed program accomplishment · $1.1M in reported program spending
Leadership: top reported pay $186K · 5 people listed · 0 of 6 pay-setting controls reported
Consistency: 25 of 25 current checks pass
Schedules: 6 filed schedules · includes major donors, foreign activity, and executive pay
Filing history: 3 filing years from 2022 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.

High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Transparency & Controls: Foreign activity oversight scored 0/100.
High — Financial Efficiency: Fundraising efficiency scored 26/100.
Review — Accountability: Governance controls: 3 of 8 not reported.
Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
High — Sustainability: Liabilities to assets ratio scored 21/100.
High — Sustainability: Officer compensation ratio scored 23/100.