Health Strategy and Delivery Foundation

Nonprofit profile at a glance

EIN
981324087
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Abuja, FTC, NI
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$4,947,896
Expenses
$4,851,065
Assets
$3,948,301
Liabilities
$3,441,990

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

Leadership & pay

8 people listed

Highest reported compensation

  • See Schedule O YO (Associate Director): $160,999 total reported compensation
  • See Schedule O LO (Associate Director): $156,744 total reported compensation
  • See Schedule O HW (Director): $114,628 total reported compensation

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

Overview

Mission

To be the leading thought partner and trusted advisor to a multitude of stakeholders for developing effective solutions and driving transformative impact in the health and social sector in Nigeria and the African Continent.

What it reported doing in 2024

CLOSA: The Connect and Learn for Sustainable Associations CLOSA project is a USAID-funded locally led initiative that is targeted at private sector associations in West Africa to connect with peer associations, evidence of best practices, and private sector experts to support and prepare them to become financially sustainable, commercially viable, and self-reliant.Over the lifespan of the project, CLOSA achieved remarkable progress in strengthening the capacities of Private Sector Associations (PSAs) in Ghana, Nigeria, Senegal across multiple components of its learning agenda, including financial management, marketing and branding, membership engagement, gender-based violence and harassment (GBVH), and revenue generation. Notably, PSAs such as NASPAN and NACOTAN (Nigeria), ANSFES (Senegal) and FAGE (Ghana) enhanced their membership engagement through the development of digital membership databases and the publication of newsletters that spotlight members and foster community interaction. Mentorship and collaborative sessions on marketing and branding with American Business Council (ABC) and AmCham Morocco improved PSAs' ability to develop sustainable partnerships, advocacy tools, and brand strategies. Additionally, through virtual GBVH training in Senegal, four PSAs established gender desks and onboarded 12 Gender Points of Contact across PSAs to institutionalize gender practices. To boost revenue generation, CLOSA facilitated peer learning with the Abuja Chamber of Commerce, resulting in NASSI FCT's successful maiden trade fair and new membership growth of 54 new members, while a new partnership between NACOTAN and Hello Tractor improved operational efficiency and asset management. Abbreviations: 1.NASPAN - National Association of Shea Products of Nigeria 2.NACOTAN - National Cotton Association of Nigeria 3.ANFES - Association Nationale des Sages-Femmes d'etat du Senegal 4.FAGE - Federation of Associations of Ghanaian Exporters 5.NASSI - Nigerian Association of Small-Scale Industrialists

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 46% for direct work, and 54% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 79
  • Accountability: 51
  • Sustainability: 32
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86%; rating input score 86
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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: 99.8%; rating input score 100; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 7th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.87; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 11.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -17.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -15.9% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 86% of revenue deployed · 87.7% of spending went to programs
  • Governance: 2 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 7 filed program accomplishments · $4.3M in reported program spending
  • Leadership: top reported pay $161K · 8 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.1M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Independent voting board scored 40/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.