Nehemiah Gateway USA Inc

Nonprofit profile at a glance

EIN
593738295
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2014
Location
Boulder, CO, USA
Phone
8556836769
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Economic Development

Official website

Reported finances

Revenue
$239,792
Expenses
$296,230
Assets
$28,218
Liabilities
$672

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Michelle Mann (President)
  • Stephen Kaufman (Vice President)

Highest reported compensation

  • Michelle Mann (President): $83,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Helping and empowering people to sustainably shape and determine their lives in dignity and independence. Nehemiah gateway USA's efforts center around four primary building blocks of engagement: social and medical improvement, education, project empowerment and the implementation of core values including honesty, respect, forgiveness and compassion.

What it reported doing in 2025

In 2025, Nehemiah Gateway USA supported the educational programs of Nehemiah Gateway Albania (NG AL), from kindergarten through university, in the cities of Pogradec and Gjirokaster. This included support for the Amaro Tan project, a school serving children from Roma and Balkan Egyptian communities, as well as children from economically disadvantaged Albanian families. In addition to education, the program provides transportation, daily hot meals, hygiene and dental care, family counseling, and after-school activities such as sewing and crafts. The program helps protect vulnerable children from exploitation and abuse and provides access to quality education and basic care that might otherwise be unavailable to them. In the southern Albanian city of Gjirokaster, NG USA continued to support an after-school program for 14 Roma children, providing school supplies, meals, clothing, and academic and social support in a safe and nurturing environment. The children received daily transportation from school to the NG Gjirokaster center, where they were provided with a warm lunch, homework assistance, and opportunities for positive social interaction. Scholarship support was also provided to help students continue their high school education at the NG campus. This ongoing support gives students from disadvantaged backgrounds access to quality education and helps prepare them for further education at the college or university level. At the university level, NG USA continued to support Nehemiah Gateway University, which offers a three-year bachelor's degree program in Business and Economics and a two-year master's program in Leadership. The university holds institutional and/or program accreditations in the U.S. through TRACS (Transnational Association of Christian Colleges and Schools), in Albania through ASCAL (Quality Assurance Agency of Higher Education), and in Germany and the EU through FIBAA (Foundation for International Business Administration Accreditation). Courses are taught in English by in-house professors and guest lecturers from universities in North America and Europe. In 2025, NG USA supported the university by helping coordinate guest lecturers and assisting with the management of educational platforms and resources used by students, including the university's electronic library. In addition, NG USA funded educational and vocational programs in Sunyani, Ghana, supporting at-risk children and young people through mentorship, life-skills training, and youth development activities. Vocational programs in sewing and beading provided hands-on job training, primarily for individuals from disadvantaged communities. NG USA also supported financial literacy education covering core concepts such as saving, investing, and budgeting, with the goal of promoting greater financial knowledge and economic empowerment.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.

The verdict

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 83
  • Accountability: 85
  • Sustainability: 12
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $12.57 raised per $1 spent on fundraising; rating input score 43; 43rd 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: 3 of 8 controls in place; rating input score 38
    • 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: 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: 75%; rating input score 75; 22nd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -23.5%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 28%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -15.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.9% of spending went to programs
  • Governance: 3 of 4 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $252K in reported program spending
  • Leadership: top reported pay $83K · 4 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.