Kyiv Mohyla Foundation of America

Nonprofit profile at a glance

EIN
311802810
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
7738443534
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Reported finances

Revenue
$424,013
Expenses
$881,885
Assets
$2,000,117
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • MARTA FARION (PRESIDENT)

Highest reported compensation

  • MARTA FARION (PRESIDENT): $60,000 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 kyiv mohyla foundation is a nonprofit, non-governmental organization established to support and assist the national university of kyiv mohyla academy and institutions of higher learning in ukraine to reach excellence in education, innovative research, personal and intellectual growth of its students and faculty, in a democratic academic environment that will facilitate and further ukraine's democratic reform, with a focus on the rule of law, free market, business development and sustained economic growth within the global community of nations.

What it reported doing in 2024

Continued work towards re-establishing kyiv-mohyla academy (kma) in kiev, ukraine since the fall of the soviet union. Accomplishments include - >exchange programs with kma students and faculty>establishment and elevation of the academic and research standards of the kma library, the schools of public health, law , journalism, and business, including oriental studies and holdomor studies into its academic programs, as well as the first ph.d. Program in ukraine based on western academic standards. The law school has been named number one in ukraine and its student teams are winning top awards in european law competitions.>funding of student scholarships, faculty fellowships and various academic exchanges with universities in the united states.>establishment of the electronic library of ukraine (elibukr), a project that provides access to electronic information for university libraries in ukraine.>the university established three post traumatic stress disorder centers and collaborates on a grant with john hopkins university.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 64% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 71
  • Accountability: 79
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: $14.26 raised per $1 spent on fundraising; rating input score 49; 49th 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: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • 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: 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: 90.9%; rating input score 91; 25th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -108%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 2.27; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 21.3% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 16.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 19% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.4% of spending went to programs
  • Governance: 10 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $832K in reported program spending
  • Leadership: top reported pay $60K · 11 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.