Himalayan Childrens Fund

Nonprofit profile at a glance

EIN
954121177
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Beverly Hills, CA, USA
Phone
3103956616
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief
Affiliation
Buddhism

Reported finances

Revenue
$836,225
Expenses
$780,413
Assets
$2,727,042
Liabilities
$0

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

Leadership & pay

3 people listed

Highest reported compensation

  • DEBRA ANN ROBINSON-MENZIES (Director): $42,000 total reported compensation

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

Overview

Mission

The Himalayan Children's Fund is a way for people around the world, and the west in particular, to connect with the lives of people in the Himalayan Region of Nepal, India and Tibet. HCF provides support for Thrangu Rinpoche's many compassionate activities such as schools, monasteries and clinics. By providing support for education, food, clothing, medicine and other needs we hope to equip the children and adults with the tools necessary for life enhancement while helping to preserve the culture of the people which is primarily of Tibetan and Buddhist heritage.

What it reported doing in 2024

The Himalayan Children's Fund (HCF) is a conduit of happiness and delight for donors and recipients alike - a deep connection is made that brings joy to the spirit. Guided by the humanitarian vision of Khenchen Thrangu Rinpoche, HCF donors and sponsors support numerous projects in Nepal, India and Tibet. By funding schools, monasteries, nunneries, monastic colleges and clinics we help preserve the culture of the Himalayan people while providing education, medical care and basic living assistance. The resulting benefit after 36 years: as the children thrive and grow - donors do the same! HCF donors currently maintain the sponsorship of 113 nuns, 34 monks and 233 lay students. These funds pay for education fees, food and clothing. Our donors also provide funding for many other needs such as health care, educational supplies, blankets and beds, water filters, rain water collection systems, sports equipment and building repairs.

Operating model

Revenue model
Donor-supported. 89% 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.

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: 86
  • Transparency & Controls: 77
  • Accountability: 31
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91%; rating input score 91
  • Fundraising efficiency: Limited

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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.7%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 3.49; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91% of spending went to programs
  • Governance: 0 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $710K in reported program spending
  • Leadership: top reported pay $42K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.