Lalmba Association

What it reported doing in 2024

At-risk children and vulnerable populationslalmba association provides a vital safety net for over 1,290 children and elders who have lost traditional family support systems, primarily due to the long-term impact of the HIV/AIDS epidemic. The organization operates a dual-model of care: full-time residential support at two children's homes (the ongoro children's home in kenya and the chiri children's home in ethiopia) and the reaching children at risk (rcar) community-based program. The rcar model allows orphaned and vulnerable children to remain in their home communities with guardians, often a single mother, while receiving the resources necessary to thrive and go to school.in the regions where lalmba works, there is no formal social security or retirement infrastructure, leaving disabled and elderly individuals with nowhere to turn. To help ease this struggle, lalmba provides food and basic care for destitute elders to provide comfort and dignity. Additionally, the organization assists disabled individuals through relief programs that provide essential items such as food and mattresses. These efforts aim to stabilize the family unit and ensure that extreme poverty does not prevent children from pursuing an education.fiscal year results: - rcar: the program supported 1,238 children with school fees, uniforms, and supplies. To ensure long-term impact, school attendance is maintained as a strict requirement for program participation. - children's homes: 47 children received 24-hour care, nutrition, and housing at the organization's two children's homes. - elderly & relief assistance: 60 elders and 30 disabled community members received nutritional support, medical care, and essential household items to alleviate hunger and neglect.

Financial Efficiency

• Mission deployment rate: 93.8%; rating input score 94
• Program expense ratio: 87.7%; rating input score 88
• Fundraising efficiency: $54.97 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: 4 of 8 controls in place; rating input score 50
  • Claims monitoring procedures: Pass
  • Requires narrative reports: Fail
  • Conducts field audits: Fail
  • May suspend future funding: Fail
  • Requires financial reports: Pass
  • Conducts site visits: Pass
  • Requires grant agreements: Pass
  • 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: 100%; rating input score 100; 63rd 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: 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: -6.1%; rating input score 22; 22nd percentile among comparable filings
• Total-asset coverage ratio: 0.67; rating input score 31; 31st percentile among comparable filings
• Liabilities to assets ratio: 0.01; rating input score 65; 65th percentile among comparable filings
• Officer compensation ratio: 9.8%; rating input score 37; 37th percentile among comparable filings

Growth

• Program expense growth: 1% per year; rating input score 100; 22nd percentile among comparable filings
• Revenue growth: 2.9% per year; rating input score 100; 30th percentile among comparable filings
• Asset growth: -7.1% per year; rating input score 0; 5th percentile among comparable filings