Nepal Youth Foundation
Nonprofit profile at a glance
- EIN
- 680224596
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4153318585
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
Reported finances
- Revenue
- $6,039,117
- Expenses
- $3,718,135
- Assets
- $6,406,953
- Liabilities
- $157,795
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- SOM PANERU (PRESIDENT- NEPAL SITE)
- RYAN WALLS (EXECUTIVE DIRECTOR)
Highest reported compensation
- RYAN WALLS (EXECUTIVE DIRECTOR): $233,056 total reported compensation
- SOM PANERU (PRESIDENT- NEPAL SITE): $143,688 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We bring hope to impoverished nepali children by providing what should be every child's birthright: freedom, health, shelter & education
What it reported doing in 2024
Health programskathmandu valley nutritional rehabilitation home (nrh) special clinics addressing pediatric malnutrition throughout nepal through in-patient nutritional care for children and caregiver training in accessible, affordable ways to maximize the nutrition in foods prepared at home. Nyf originated this model in nepal and runs the flagship facility nrh in kathmandu valley, which provides treatment to about 300 children each year, plus their caregivers, as well as providing nutritional care training to about 350 prospective healthcare professionals working in over 20 government-run nrhs throughout nepal.nutrition outreach camps taking nutritional intervention into remote regions of nepal, providing approximately 800 - 1,400 children at each camp with nutritional assessment and care where needed, as well as focused, practical education for caregivers, with emphasis on accessible, easy-to-implement home nutrition and hygiene. Following the camps themselves, a field team remains in the villages for several weeks to provide targeted, personalized guidance to families. In fy 2024-2025, nyf conducted 5 multi-day camps, reaching approximately 5,500 children and their caregivers. New life center (nlc) a transitional recovery clinic for families visiting kathmandu for medical care. Nyf aims to care for 50 children each year at the nlc (capacity is 18 mother-child pairs at a time). Nurses have special expertise in caring for children living with HIV/AIDS, which is a focus health issue at this clinic.ankur counseling center nepal's first counseling center for children, providing psychological care for children recovering from trauma and those with mental illness, as well as providing workshops and resources on self-care, boundaries, stress management, and other important topics for young people. (in fy 2024-2025, ankur provided 1,751 individual counseling sessions for children and 56 training workshops for 1,297 psychology students, peer counselors, schoolteachers, and other child-focused NGO workers.)caste equality project (cep) nyf's newest and most ambitious initiative to date, the cep is a holistic, community-based package of programs (based on our existing programs as well as our historical successes) aiming to empower members of nepal's dalit castes (historically seen as "untouchable") to access opportunities needed to thrive as members of their broader society, defend their human rights, build prosperity, participate in social development and positive change, and dismantle the systems of oppression standing between their communities and the safe, dignified lives that are their birthright. We anticipate that, like our extremely successful indentured daughters / empowering freed kamlaris program, the cep will run for 20 years or more as we work with these communities to build sustainable change.in mid-2022, nyf launched phase i: educating dalit lawyers, an enriched law school scholarship program designed especially for graduating high schoolers from nepal's dalit communities. This program is serving 31 students in nepal's top three law schools; these young people will become human rights lawyers who will eventually fight for the rights of dalit individuals in nepal's courts.in mid-2023, nyf launched phase ii: saptari district. This phase represents the beginning of the main work of the cep, in which we are embedding in the communities experiencing the worst conditions in nepal to begin the complex, multi-pronged project of sustainably empowering the next generation. Our team is currently piloting this work in a handful of dalit-majority villages in tirhut rural municipality, saptari district, nepal, with the intention of gradually scaling into as many villages as is sustainable for our organization.between the summers of 2023 and 2024, our team presented multiple programmatic options to local stakeholders, leaders, and beneficiaries, with a high focus on those programs with immediate, visible benefits, to build the trust need
Operating model
- Revenue model
- Donor-supported. 99% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - Most voting board members are independent and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 66
- Accountability: 100
- Sustainability: 71
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.2%; rating input score 47
- Program expense ratio: 72.5%; rating input score 72
- Fundraising efficiency: $9.36 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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; 72nd 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: 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: 38.4%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 1.72; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 78; 78th percentile among comparable filings
- Officer compensation ratio: 10.1%; rating input score 29; 29th percentile among comparable filings
Growth
- Program expense growth: -5.2% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: 2.1% per year; rating input score 100; 20th percentile among comparable filings
Details
- Where the money goes: 47.2% of revenue deployed · 72.5% of spending went to programs
- Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $2.7M in reported program spending
- Leadership: top reported pay $233K · 15 people listed · 2 of 6 pay-setting controls reported
- Consistency: 32 of 33 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors, foreign activity, and executive pay
- Filing history: 11 filing years from 2014 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 47/100.
- High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Officer compensation ratio scored 29/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.