Network for Empowerment & Progressive Initiatives - Nepi Inc

Nonprofit profile at a glance

EIN
813844173
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Newton, MA, USA
Phone
3472100152
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$1,971,260
Expenses
$1,315,303
Assets
$833,339
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Klubosomo Johnson Borh (CEO and Chairman)
  • Yvette Alberdingk Thijm (President and Treasurer)

Highest reported compensation

  • Klubosomo Johnson Borh (CEO and Chairman): $91,000 total reported compensation

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

Overview

Mission

NEPI aims to create safer communities through CBT based hardcore youth rehab programs that combines group CBT; one on one counseling and unconditional cash grant administration.

What it reported doing in 2024

Amount invested in expanding grants and grant administration aimed at Rural Communities Development and Sustainability.

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 85% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 77
  • Accountability: 63
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.5%; rating input score 47
  • Program expense ratio: 69.7%; rating input score 70
  • 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: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • 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: 90%; rating input score 90; 23rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 33.3%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 33.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 32% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 28.6% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 46.5% of revenue deployed · 69.7% of spending went to programs
  • Governance: 9 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $917K in reported program spending
  • Leadership: top reported pay $91K · 10 people listed
  • Consistency: 43 of 43 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 5 filing years from 2017 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.