United Movement to End Child Soldiering

Nonprofit profile at a glance

EIN
510414602
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Washington, DC, USA
Phone
2022637240
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Protection Against Abuse

Reported finances

Revenue
$272,988
Expenses
$282,274
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • DARRELL BOYD (President)

Highest reported compensation

  • ARTHUR SEROTA EXEC DIR (Asst Secy nonvoting): $7,980 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to end child soldiering and educate and rehabilitate the victims. We support secondary school and higher education for children and youth affected by conflict and poverty, (Cont'd on Sch.O)

What it reported doing in 2022

Our Northern Uganda Education Program sponsors vulnerable, war- affected youth, including former child soldiers, in secondary school through higher education graduation who then return to their high- poverty communities as healthcare professionals, educators, engineers, civil society organization officers and as other skilled professionals enhancing community development. Program highlights this year include that thirteen of our students graduated from their university degree programs in education, science education (agriculture), economics, public administration, business administration, development studies and quantitative economics. All students in this program have now completed higher education programs. (Continued on Schedule O.)

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 83% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 80
  • Accountability: 74
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.1%; rating input score 99
  • Program expense ratio: 95.9%; rating input score 96
  • Fundraising efficiency: $83.84 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Pass
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.4%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 2.8%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 25% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 25.2% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 142.4% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 99.1% of revenue deployed · 95.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $271K in reported program spending
  • Leadership: top reported pay $8K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2020 to 2022
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.