Nicaraguan Childrens Friendship Committee
Nonprofit profile at a glance
- EIN
- 731682075
- IRS 990-EZ coverage
- 2019–2022
- Forms available
- Form 990 2018, Form 990-EZ 2022
- Location
- San Francisco, CA, USA
- Phone
- 4152056244
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $5,635
- Expenses
- $90,295
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Jeffrey L Bornstein (President)
People named in this filing
- Raul Hernandez (CFO)
- Carol Langbort (Director)
- Ellen Fey (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-EZ. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To help poor and abandoned Nicaraguan youth become healthy and self-sufficient by providing a pathway out of extreme poverty.
What it reported doing in 2022
Los Caminantes Carpentry Apprenticeship Program: provides funding for high-risk boys to attend a one-year basic carpentry program and work in a cooperative making furniture and crafts. Funding is provided for carpentry equipment, tools, materials, and carpentry teacher's salary. The program also assists students finish their high school education by providing academic tutoring. Funding is provided for the academic tutor's salary, computer equipment, and educational materials. The program also funds recreational activities by purchasing soccer uniforms and equipment; and field trips to ecological/historical sites. At the beginning of the school year, some of the students with extreme financial hardships are give educational supplies.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 82
- Sustainability: 8
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 94.1%; rating input score 94
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -1,502.4%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 17.6% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: -23% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: -9.3% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 94.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $85K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2019 to 2022
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 2/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.