Le Coeur Du Partage D Etienne Inc

Nonprofit profile at a glance

EIN
932212025
IRS 990 coverage
2024–2024
Forms available
Form 990 2024
Location
Saint Louis Park, MN, USA
Phone
6128024669
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Emergency Assistance

Reported finances

Revenue
$286,164
Expenses
$184,287
Assets
$103,877
Liabilities
$0

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

Leadership & pay

4 people listed

People named in this filing

  • Alycia Foss (Board Member)
  • Erik Thorsell (Board Chair)
  • Mugisho Ntibonera (Board Member)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The LE COEUR DU PARTAGE D ETIENNE INC mission is to support building innovative, inclusive, and sustainable programs that uplift children and communities through donations to NGOs in Africa that perform this work. Rooted in the legacy of Etienne BASIRWA CHIFIZI, a man of profound faith, compassion, and civic courage. The Basirwa and Fuhara Initiative LMT carries forward his vision of love, dignity, and justice. The Initiative transforms suffering into hope through concrete acts of care, especially for the most vulnerable. Every step we take honors Etienne's spirit and builds toward a more humane and united future.

What it reported doing in 2024

Direct service is provided by Basirwa & Furaha Initiative LMT in Uganda, as noted in the first program accomplishment. The mission of LE COEUR DU PARTAGE D ETIENNE INC is to provide financial support in the form on donations to further Basirwa & Furaha Initiative LMT goals to feed, engage, and provide employment to Congolese refugees in Uganda.

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 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. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 67
  • Accountability: 70
  • Sustainability: 66
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.2%; rating input score 64
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Pass
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 56.5%; rating input score 57; 43rd 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: 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: 35.6%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 64.2% of revenue deployed · 99.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $184K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 57/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.