Friends of Tilonia Inc

Nonprofit profile at a glance

EIN
113569536
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Brooklyn, NY, USA
Phone
7182300547
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Economic Development

Official website

Reported finances

Revenue
$105,527
Expenses
$128,612
Assets
$165,172
Liabilities
$7,084

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Ellen Fish (President/ Exec Director)
  • Shirley Dawkins (Vice President)

Highest reported compensation

  • Ellen Fish (President/ Exec Director): $1,000 total reported compensation

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

Overview

Mission

Friends of Tilonia helps to support the rural development programs of its charitable affiliates and artisan enterprise partners in 11 countries in emerging markets. We provide support to entrepreneurs building social enterprises that create livelihoods for poor, rural communities.

What it reported doing in 2024

We provide business coaching, mentoring, and marketing development support for 21 artisan enterprises generating livelihoods for more than 7,500 artisans and farmers in rural communities with few economic alternatives in 11 countries. Through the funds market development program, we provided grants to 7 social enterprises.

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 72% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 68
  • Accountability: 76
  • Sustainability: 28
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.5%; rating input score 99
  • Program expense ratio: 76.3%; rating input score 76
  • Fundraising efficiency: $18.15 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 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: 71.6%; rating input score 72; 46th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 23rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -21.9%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -5.2% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 17.2% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 99.5% of revenue deployed · 76.3% of spending went to programs
  • Governance: 6 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $98K in reported program spending
  • Leadership: top reported pay $1K · 7 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 5 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.