West African Research Association C/o Jenny Parker Director

Nonprofit profile at a glance

EIN
521690509
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Boston, MA, USA
Phone
6173538902
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Exchange, N.E.C.

Official website

Reported finances

Revenue
$699,143
Expenses
$509,367
Assets
$324,240
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • SYLVIA MACAULEY (PRESIDENT)

Highest reported compensation

  • JENNY PARKER (EXECUTIVE DI): $73,000 total reported compensation

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

Overview

Mission

The west african research association inc. (wara) was founded in 1989 to enhance collaborative research and scholarly exchange between u.s. And west african scholars, educators, and institutions and to increase knowledge about and interest in africa in the u.s.

What it reported doing in 2024

Warc overseas center. Wara's most significant and enduring contribution to scholars in the region is the west african research center (warc), a 19- room center located in dakar, senegal. The center provides a range of services for us and west african scholars, including a research library, internet access, and fully equipped seminar rooms. Warc hosts a regular series of lectures, seminars, and other intellectual and cultural events, as well as providing researchers with professional contacts, assistance in securing research clearance, help with housing, etc. Warc also regularly collaborates with us universities in the planning and implementation of study abroad programs in senegal.

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.6%; rating input score 63
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 27.1%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 62.6% of revenue deployed · 85.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $438K in reported program spending
  • Leadership: top reported pay $73K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2009 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 — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.