Make a Change World Inc

Nonprofit profile at a glance

EIN
872896289
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
New York, NY, USA
Phone
4844568522
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$988,865
Expenses
$535,316
Assets
$1,383,365
Liabilities
$3,886

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

Leadership & pay

3 people listed

Executive titles in this filing

  • SAM BENCHEGHIB (PRESIDENT)
  • GARY BENCHEGHIB (VICE PRESIDENT)

Highest reported compensation

  • SAM BENCHEGHIB (PRESIDENT): $77,136 total reported compensation
  • KELLY BENCHEGHIB (TREASURER): $65,340 total reported compensation

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

Overview

Mission

Protecting the oceans and waterways around the world from pollution through clean-up efforts and educational awareness campaigns.

What it reported doing in 2024

Supported yayasan sungai watch indonesia, a sister organization of make a change world, inc. In indonesia through a fund that financed two projects, the sungai watch mangrove project and the banyuwangi project.the sungai watch mangrove project builds and operates a material sorting facility in the mangrove areas of denpasar, bali, indonesia and purchases equipment for washing and shredding plastics.(continued on schedule o)the banyuwangi project intercepts, sorts, and processes significant amounts of river waste in banyuwangi, indonesia, before the waste reaches ocean waters. The goal is to fund thirty river trash barriers, a sorting facility in banyuwangi, and fifteen full time staff per year.the banyuwangi project also aims to remove at least two hundred tons of plastic waste from banyuwangi throughout the duration of the agreement.

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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 77
  • Accountability: 56
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.9%; rating input score 37
  • Program expense ratio: 68.1%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • 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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 10th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 45.9%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 2.58; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 26.6%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 38.2% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 38.9% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 36.9% of revenue deployed · 68.1% of spending went to programs
  • Governance: 1 of 3 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $365K in reported program spending
  • Leadership: top reported pay $77K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 9/100.