Rural Orphan's and Widows AIDS Network

Nonprofit profile at a glance

EIN
263224919
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2013, Form 990-N 2008
Location
Kremmling, CO, USA
Phone
9707247140
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
International Relief
Affiliation
Christianity

Official website

Reported finances

Revenue
$303,168
Expenses
$302,262
Assets
$94,986
Liabilities
$396

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Kelsey Hargadine (President)

Highest reported compensation

  • Kelsey Hargadine (President): $14,588 total reported compensation

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

Overview

Mission

Provide emotional & spiritual support for orphans & widows affected by HIV/AIDS in rural Africa by revealing Christ & developing Christian organizations with local Christian leaders empowering each person in their physical, social, & spiritual goals to improve quality of life.

What it reported doing in 2024

Our vision is that every widow a leader, every orphan a beloved child being transformed in the image of Christ to fulfill their divine purposes. In partnership with the global body of Christ, we support and strengthen indigenous organizations and their leaders to meet the spiritual, physical, and social needs of widows and orphans. PREPARING FOR HER PROMISED LAND: RELIEF and CHRISTMAS CAMPAIGN: News came in March of 2022 that a mining company wants to come and displace all our land and up to 2 million homes in the region. A U.S. staff member and a volunteer went to the ground to learn more and organized private lawyers to support our people. Coordinating efforts were executed across the region and ROWAN spearheaded the plans. ROWAN is the only organization that stepped up to protect the people and hired private lawyers to represent the affected persons. ROWAN coordinated and empowered 10,000 people to be educated on land rights and how to receive compensation for their properties. Hope is the message of this ministry, and hope continues to spread no matter what the circumstance! Over 200 widows began our program "Preparing for her Promised Land", as the focus is preparation and plans for moving the organization and the families it benefits. Program includes facilitators, Exposure trips, meals and financial training for widows. EDUCATION and SATURDAY PROGRAM: In 2024, all 200 children went back to their boarding schools or day schools which includes school fees, books, supplies, uniforms, food and safe housing. Those children in day schools attended our weekly Saturday Program in the village which provides meals, games, devotions, health checks, and more! MEDICAL: ROWAN expanded the Hope Clinic and Maternity Center with hiring a lab attendant which expands our local capabilities, assisted in 54 new births, provided quality healthcare to 1,700 patients at our clinic, and donated dry food to the widows throughout the year. ENTREPRENEURSHIP: ROWAN farms provided 150 Kilos of maize which helped supplement food for our children every week. ROWAN increased its goat rearing 35% and improving size and quality of the goats for local income.

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 93% of its reported program spending out as 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: 78
  • Transparency & Controls: 84
  • Accountability: 75
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.7%; rating input score 82
  • Program expense ratio: 81.9%; rating input score 82
  • Fundraising efficiency: $12.87 raised per $1 spent on fundraising; rating input score 46; 46th 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: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 80th 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; 20th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 81.7% of revenue deployed · 81.9% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $248K in reported program spending
  • Leadership: top reported pay $15K · 6 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 11 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.