Kulungu for Congo

Nonprofit profile at a glance

EIN
464554847
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Fresno, CA, USA
Phone
5592732596
Rating
65
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$466,394
Expenses
$464,414
Assets
$76,931
Liabilities
$7,355

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Doug Kulungu (Executive Director)
  • Rodger Glaspey (President)
  • Kevin Shehadey (Vice President)

Highest reported compensation

  • Doug Kulungu (Executive Director): $50,000 total reported compensation

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

Overview

Mission

To improve lives of young Congolese and alleviate poverty one person, one family and one region at a time

What it reported doing in 2024

Provided funds for educational services in Kinwangala, Democratic Republic of Congo

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.

The verdict

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

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 79
  • Accountability: 79
  • Sustainability: 28
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.2%; rating input score 53
  • Program expense ratio: 53.4%; rating input score 53
  • Fundraising efficiency: $6.08 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • 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; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 0.4%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 14.1% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 15% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 53.2% of revenue deployed · 53.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $248K in reported program spending
  • Leadership: top reported pay $50K · 6 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 7 filing years from 2017 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.