Mercy Rains-Africa
Nonprofit profile at a glance
- EIN
- 831817040
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024, Form 990-N 2018
- Location
- Buckley, WA, USA
- Phone
- 2532553393
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
- Affiliation
- Christianity
Reported finances
- Revenue
- $269,261
- Expenses
- $256,772
- Assets
- $66,735
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Richard Peterson (President)
People named in this filing
- Richard Peterson (President)
- Larry Travis (Secretary/Treasurer/Director)
- Heather Smith (Director)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide support to a community-based organization that provides education, nutrition, and healthcare to less privileged children in Sub-Saharan Africa. It was founded by a former Compassion International child. They manage and support a private Christian school. On the US side, Mercy Rains provides support to that organization.
What it reported doing in 2025
Love Restoration is a community-based organization that provides education, nutrition, and healthcare to less privileged children in Sub-Saharan Africa. It was founded by a former Compassion International child. They manage and support a private Christian school. Mercy Rains provides support to Love Restoration on the US side.Education Impact: Donor support helps keep tuition affordable while maintaining strong academic standards. In 2025, all 16 Primary Seven (P.7) students successfully achieved the grades required to transition into secondary school. Mercy Rains Africa also provided $45 in tuition assistance for each of the 11 students attending secondary school through our scholarship program. The school is now ranked among the top private schools in the local area, and partner schools have begun sponsoring some of our top graduates for continued education.Nutrition Support: The school provided daily breakfast and lunch to 325 students each school day. At the end-of-year celebration, food baskets were distributed to approximately 350 families, and the community gathered for a shared meal. These meals are critical in a region where many families face food insecurity and malnutrition, helping students stay healthy and focused on learning.Community Engagement: Community trust and engagement continue to grow. A local radio station partnered with the school by providing free airtime to share encouraging messages and support student confidence within the broader community.Pilot Sewing Program: A four-month Pilot Sewing Program produced 138 school uniforms, providing students with proper school attire while also supporting local employment through the hiring of a local tailor. The program will continue producing uniforms and repairing garments as needed.Staff Support and Stability: With the addition of a tailor, the school employed 20 full-time staff members by the end of 2025. Total staff compensation increased by approximately 14.5%, providing more stable income for staff and supporting a consistent learning environment for students.Facilities Development: Phase One of the new school facilities was completed and opened in 2025, serving 135 students in grades 3-7. Construction of Phase Two, including a kitchen and multi-purpose hall, is nearing completion. The hall already hosted the school's 2025 graduation and Christmas celebration, welcoming more than 800 community members.Mercy Rains Africa is grateful for the continued generosity of donors and partners whose support makes these programs and outcomes possible.
Operating model
- Revenue model
- Donor-supported. 98% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 98% 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: 95
- Transparency & Controls: 77
- Accountability: 76
- Sustainability: 43
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93%; rating input score 93
- Program expense ratio: 97.5%; rating input score 98
- Fundraising efficiency: $1,218.64 raised per $1 spent on fundraising; rating input score 98; 98th 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: 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; 81st 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; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- 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: 4.6%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.26; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 22.3% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 16.7% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 93% of revenue deployed · 97.5% of spending went to programs
- Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $250K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 18 of 18 current checks pass
- 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 46/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.