Kanguka

Nonprofit profile at a glance

EIN
863119182
IRS 990 coverage
2021–2022
Forms available
Form 990 2022
Location
Mount Pleasant, SC, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$756,392
Expenses
$720,531
Assets
$70,409
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Christian Ndikumana (President)
  • Nadia Iteka (Vice President)

People named in this filing

  • Christian Ndikumana (President)
  • Nadia Iteka (Vice President)
  • Teresa Neal (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist in humanitarian efforts throughout Burundi, Rwanda, Kenya and The Congo. Providing humanitarian assistance to windows and orphans, providing housing, meals and education. Assist in our portion of the responsibility of sharing the Gospel of Jesus Christ through various media: radio, TV, internet and direct mail.

What it reported doing in 2022

Assist in humanitarian efforts throughout Burundi, Rwanda, Kenya and The Congo. Providing humanitarian assistance to windows and orphans, providing housing, meals and education. Benefits 2,000 individuals. Assist in our portion of the responsibility of sharing the Gospel of Jesus Christ through various media: radio, TV, internet and direct mail. Benefits approximately 200,000 individuals.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 41
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.2%; rating input score 90
  • Program expense ratio: 94.7%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 4.7%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 109.6% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 99.8% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 68.3% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 90.2% of revenue deployed · 94.7% of spending went to programs
  • Governance: 2 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $682K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • Contacts: How to reach this organization
  • 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: Independent voting board scored 50/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Sustainability: Operating margin scored 50/100.