Universal Aid for Children Inc

Nonprofit profile at a glance

EIN
591739205
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Miami, FL, USA
Phone
3018734218
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Adoption

Official website

Reported finances

Revenue
$144,444
Expenses
$170,970
Assets
$49,483
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • KEVIN MURRAY (Vice President)
  • CHARLES J KROPKE (President)

Highest reported compensation

  • IRYNA A LUJAN (Executive Dir.): $40,000 total reported compensation

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

Overview

Mission

Universal aid for children, inc. Is dedicated to fulfilling the medical, educational and emotional needs of orphans, orphanage graduates, displaced children and young people with disabilities in the odessa region of ukraine. Due to the war in ukraine, the organization is providing assistance for immediate survival for people displaced by the war.

What it reported doing in 2024

Universal aid for children's ukraine program provided direct humanitarian aid (food, medicine & clothing) to orphaned and displaced children in the odessa region of ukraine, including children with mild to severe health conditions. Our programs provided food, shelter, therapy, and medical treatment to all children served by the organization. Uac provided scholarships in monthly basis at different educational levels. Due to the war in ukraine the organizaition is providing immediate survival assistance to those displaced by war.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - A large share of available resources goes toward mission work. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 55
  • Accountability: 47
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79%; rating input score 79
  • Program expense ratio: 66.7%; rating input score 67
  • Fundraising efficiency: $4.27 raised per $1 spent on fundraising; rating input score 19; 19th 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: 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: 60%; rating input score 60; 17th percentile among comparable filings
  • Governance controls: 2 of 8 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: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.4%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 23.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -8.3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 79% of revenue deployed · 66.7% of spending went to programs
  • Governance: 3 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $114K in reported program spending
  • Leadership: top reported pay $40K · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 11 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.