Partners for Development

What it reported doing in 2024

NIGERIA PROGRAM WISE - Since August 2021, PfD has been implementing a three-year, $3.5 million project, Water Improvement and Sanitation Enhancement (WISE), funded by the U.S. Agency for International Development (USAID) in 102 rural communities in Jigawa and Kano states in northern Nigeria. The goal of WISE is to provide potable water and improved sanitation and hygiene services to 123,000 beneficiaries in these rural communities through the installation of improved water, sanitation, and hygiene (WASH) facilities and the provision of hygiene education.On 30 September 2024, PfD handed over the WISE project to local governments after 38 months of implementation. At the time of handover, the WISE project had installed 98 improved water facilities that provide potable water to 76,249 persons. Also, WISE handed over 54 improved sanitation facilities located in schools and primary health care facilities which service 10,305 people. Additionally, through its Community-Led Total Sanitation Plus (CLTS Plus) intervention, PfD incentivized 9,509 households to construct and use their own improved and safely managed latrines. Thus, helping to reduce the rate of open defecation with 98 of the target 102 rural communities declared open defecation free (ODF) as of 30 September 2024.PfD commissioned an independent firm to assess the impact of WISE in the target locations in late 2023. The study revealed the following a) WISE increased access to water and sanitation in the target locations by 21.8 and 23 percent respectively; b) schools that received installed WASH facilities showed an increase in student enrollment and retention of 9.7 and 12 percent respectively; and c) there was reduction in recorded cases of diarrhea-related illnesses at primary health care facilities in communities where WISE installed improved water facilities. PfD presented the findings of this independent impact assessment at the 2024 Colorado WASH Symposium held at the University of Colorado, Denver, Colorado, in March 2024.WSP - Since September 2022, PfD has been a sub awardee (responsible for the WASH component) of a larger award to the Wildlife Conservation Society (WCS) that is implementing Watershed Protection for Safe and Sustainable Water Supply Project (WSP) in Nigeria. The WSP sub award is a 49-month, $4 million dollar project aimed at providing access to improved WASH services for 52,000 residents in 73 rural communities in Bauchi (17) and Cross River (56) States. As of 31 December 2024, PfD had installed 62 improved water facilities in 41 communities 9 in Bauchi and 32 in Cross River states providing potable water to 45,620 residents at 20 liters per capita per day. 26 of these improved water facilities are located within or reticulated to either primary health facilities or public schools. Also, PfD has installed 6 improved sanitation facilities in Bauchi and Cross River States that are servicing 1,062 students in 5 targeted schools, as well as 159 improved household latrines to 1,816 community residents. In the summer of 2025, PfD planned to commission an independent study to assess the impact of these WASH facilities on the health of the communities and on the performance of students in the schools where they have been installed.

Financial Efficiency

• Mission deployment rate: 100%; rating input score 100
• Program expense ratio: 87%; rating input score 87
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: 3 of 6 controls in place; rating input score 50
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Pass
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: Scored; rating input score 0
• Grant itemization coverage: Scored; rating input score 0
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 85.7%; rating input score 86; 17th percentile among comparable filings
• Governance controls: 9 of 9 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: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: -77.5%; rating input score 1; 1st percentile among comparable filings
• Total-asset coverage ratio: 0.52; rating input score 18; 18th percentile among comparable filings
• Liabilities to assets ratio: 0.25; rating input score 39; 39th percentile among comparable filings
• Officer compensation ratio: 13.8%; rating input score 21; 21st percentile among comparable filings

Growth

• Program expense growth: 1.6% per year; rating input score 100; 20th percentile among comparable filings
• Revenue growth: -6.6% per year; rating input score 0; 3rd percentile among comparable filings
• Asset growth: -6.2% per year; rating input score 0; 3rd percentile among comparable filings