World Assistance for Cambodia Inc

Nonprofit profile at a glance

EIN
510350058
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Browsburg, IN, USA
Phone
6095135731
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Official website

Reported finances

Revenue
$30,912
Expenses
$155,061
Assets
$826,203
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DEBORAH KRISHER-STEELE (PRESIDENT)

People named in this filing

  • DEBORAH KRISHER-STEELE (PRESIDENT)
  • NATE MARSHALL (SECRETARY)
  • JENNIFER MARSHALL (TREASURER)

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

World assistance for cambodia (wafc) is dedicated to improving opportunities for the youth and rural poor in cambodia in the areas of education, health, rural development, and technology.

What it reported doing in 2024

PROGRAM SERVICES CONSISTED OF CONTRIBUTIONS TO JAPAN RELIEF FOR CAMBODIA (JRfC), A NOT FOR PROFIT ORGANIZATION WITH THE SAME MISSION AS AAFC. JRfC'S PROGRAMS INCLUDE THE FOLLOWING: RURAL SCHOOLS PROJECT - Construction of more than 500 primary and lower-secondary schools in rural villages that previously lacked adequate educational facilities. GIRLS BE AMIBITIOUS - Provision of scholarships to girls who have dropped out of school, with the objective of reducing vulnerability to human trafficking and enabling re-enrollment in AAFC primary schools. Computer Training Programs - Delivery of basic computer-literacy instruction to students in rural areas. English-Language Programs - Provision of English-language education to expand academic and vocational opportunities for students. Kindergarten Programs - Establishment and support of kindergarten facilities to advance early-childhood education. Vegetable Garden Program - Development of school-based vegetable gardens to support nutrition and introduce basic agricultural practices.

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 91% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 80
  • Accountability: 76
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 64.4%; rating input score 64
  • Fundraising efficiency: Limited

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: 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: -401.6%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 5.33; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -11.5% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -9.2% per year; rating input score 0; 33rd percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 64.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $100K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.