Uganda Rural Fund USA Inc

Nonprofit profile at a glance

EIN
204118165
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Tewksbury, MA, USA
Phone
7632911102
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
International Development

Reported finances

Revenue
$489,929
Expenses
$444,188
Assets
$75,906
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • John Mary Lugemwa (President)
  • Benjamin Kaster MD (Vice President)

People named in this filing

  • John Mary Lugemwa (President)
  • Benjamin Kaster MD (Vice President)
  • Mabel Byakika (Clerk)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Uganda Rural Fund supports education, healthcare, and sustainable community development for orphan children, vulnerable youth, and impoverished families within Ugandan rural communities. We collaborate with local communities to provide opportunities and resources to improve the quality of life through early childhood to secondary education program, healthcare and medical intervention, housing for families, as well as renewable energy and clean water.

What it reported doing in 2024

Community Outreach program: Supporting social and economic sustainable development opportunities for families in rural Uganda to uplift them out of poverty. We provide resources for water and sanitation, build new homes for families facing homelessness, setting up small income generating ventures for widows and single mother so they can support their children, organizing community workshops on parenting, hygiene, life skills, etc; farming and animal husbandry, and community leadership engagement. During this fiscal year we built homes for seven families; grannies, widows and single mothers caring for orphan children they now have a place to call a permanent home. The homes are fully furnished with a kitchen, latrine, bathroom, rainwater catchment system, and solar for lights.

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 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. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 71
  • Accountability: 70
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.6%; rating input score 90
  • Program expense ratio: 98.9%; rating input score 99
  • Fundraising efficiency: $152.43 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • 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; 80th 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 9.3%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 18.2% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 86.2% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 89.6% of revenue deployed · 98.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $439K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2023 to 2024
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.