World Childrens Initiative Inc

Nonprofit profile at a glance

EIN
203907476
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2016
Location
Montebello, CA, USA
Phone
6266899265
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$102,324
Expenses
$72,868
Assets
$572,156
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • SANJAY DALUVOY MD (FOUNDER & EXEC)
  • PRATHEEPAN GULASEKARAM (FOUNDER & LEGAL)
  • MICKIE OKAMOTO (OP MANAGER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

World Children's Initiative, Inc is a non-profit organization dedicated to improving and rebuilding the healthcare and educational infrastructure for children in developing areas both domestically and worldwide. WCI firmly believes that only through adequate health and educational initiatives will the bodies, minds and hearts of destitute children worldwide be properly nourished and prepared for successful and productive lives. WCI seeks to accomplish this goal through strategic partnerships with U.S. and foreign corporations, leading universities and academic institutions, and governmental and non-governmental entities, who are operating to serve this population.

What it reported doing in 2025

The organization is currently partnered with Operation Smiles for a project in Madagascar working with local in-country leaders, Operation Smiles, Ministry of Health to increase the capacity of essential surgeries in Madagascar. In addition, the organization has distributed a legacy grant to University of Colorado's Children's Hospital Colorado's Cardiology Catheterization VR research program in memory of Dr. Kanishka Ratyanayaka from a designated fund called Project K: Legacy grant.

Operating model

Revenue model
Donor-supported. 99% 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

REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 6
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.1%; rating input score 6
  • Program expense ratio: 6.9%; rating input score 7
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.8%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 7.85; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 120% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 6.1% of revenue deployed · 6.9% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 6/100.
  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.