Friends of Ruwenzori Foundation

Nonprofit profile at a glance

EIN
206301085
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Orinda, CA, USA
Phone
9253760519
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$282,930
Expenses
$276,764
Assets
$102,110
Liabilities
$998

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Kristen Brock (Executive Director)

Highest reported compensation

  • Kristen Brock (Executive Director): $17,217 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Friends of Ruwenzori Foundation's mission is to reduce preventable deaths and foster healthy living among the people of the Ruwenzori foothills of Uganda by supporting the rural region's only local hospital, and economic empowerment and health programs.

What it reported doing in 2017

HOSPITAL OPERATIONS AND PUBLIC HEALTH OUTREACH PROGRAMS: $115,987 1. Subsidy of KIDA Hospital operations applied to salaries and benefits of 35 healthcare workers: $110,540. KIDA Hospital provides 24-hour inpatient care, labor and delivery, C-sections as needed, minor surgery, outpatient care including HIV testing, immunizations, prenatal care and family planning services. 2.Subsidy for community outreach: $5,447. HIV Prevention Education through monthly drama live shows, care and treatment of over 500 HIV positive clients through regular home visiting, and village health education workshops.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
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

MIXED - Most voting board members are independent and program spending has grown recently. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 45
  • Accountability: 69
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.1%; rating input score 61
  • Program expense ratio: 62.4%; rating input score 62
  • Fundraising efficiency: $5.49 raised per $1 spent on fundraising; rating input score 25; 25th 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: Scored; rating input score 0
  • Grant itemization coverage: 0%; rating input score 0; 17th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 2.2%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 11.8% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 61.1% of revenue deployed · 62.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $173K in reported program spending
  • Leadership: top reported pay $17K · 5 people listed
  • Consistency: 43 of 43 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 8 filing years from 2010 to 2017
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.