World Rehabilitation Fund

Nonprofit profile at a glance

EIN
135647844
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2125326000
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Official website

Reported finances

Revenue
$2,295,357
Expenses
$2,368,530
Assets
$767,749
Liabilities
$302,420

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

Leadership & pay

10 people listed

Highest reported compensation

  • DR NADIM KARAM (EXECUTIVE DI): $169,687 total reported compensation
  • ANA A MARCELINO (FINANCIAL OF): $146,265 total reported compensation
  • DAISY RODRIGUEZ (SENIOR VICE): $90,952 total reported compensation

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

Overview

Mission

Wrf mission is to enable individuals around the world with functional limitations and participation restrictions to achieve community and social integration through physical and socioeconomic rehabilitation and advocacy; and to prevent disability and reduce disadvantage.

What it reported doing in 2024

Wrf programs in lebanon: wrf was able to continue the operative and effective performance of its project titled "filling assistance gaps in basic rehabilitation services for refugees from syria with disabilities and their peers in host communities in lebanon" (7th year september 30th 2023 - september 29, 2024; 8th year september 30, 2024 - february 26th, 2025) implemented within the context of a cooperative agreement awarded by the united states department of state's bureau of population, refugees and migration (bprm) as a gift of the united states government. This project succeeds despite the escalating security and military operations in different regions, mainly beirut suburbs, south lebanon and the bekaa. Even with the challenges posed by security threats, ongoing conflict, currency devaluation, socio-economic instability, and political crises in lebanon, wrf successfully provided person-focused lifesaving and livelihood-enhancing assistance across the country. The focus had been on reaching the most vulnerable and the hard-to-reach, ensuring that those in greatest need received the vital support they require. Impacts: wrf was able to provide person-specific and personalised direct assistance to 2,885 persons with disabilities (pwds) and persons with temporary functional limitations (ptfl) in need all over lebanon and support architectural accessibility modifications for 20 community services entities to reduce physical barriers to safe accessibility to pwds. Wrf- lebanon conducted community-focused awareness and advocacy (cfaa) interventions on disability, rehabilitation, and inclusion. Additionally, front-line wrf staff, engaged project beneficiaries and their caregivers in need with psychosocial and mental health advice, self-care and home care advice, health promotion and disease prevention advice, and as needed follow-up. Wrf-lebanon also assisted beneficiaries in need, through its referral system, by connecting them with local and international ngos and service providers in the country. Assistance services included: - fitted prosthetic and/or orthotic devices, and mobility AIDS. - rehabilitation AIDS, self-care supplies & rehabilitation supplies - physical, occupational, psycho-motor, and respiratory therapies - fitted hearing AIDS, parental guidance, and initiation to speech therapy. - prescription eyeglasses and visual AIDS. (white canes and magnifiers) - basic barrier free alterations and car modifications. - social and psychological support, guidance and referral advice. Impact and reach: the projects implemented during this fiscal year served 2,885 persons with disabilities. Assisted beneficiaries included (53.9%) 1,545 refugees from syria and (46.1%) 1,340 lebanese from host communities. 1,359 (46.79%) of these beneficiaries were below 18 years of age. The beneficiaries were provided with the following services: - 1,488 vision correction AIDS, mainly eyeglasses. - 712 rehabilitation AIDS and self/home-care supplies. - 322 physical, occupational, psycho-motor, and respiratory therapy. - 182 hearing AIDS. - 39 prosthetic devices and 130 orthotic devices. - 76 special rehabilitation devices - 13 accessibility modifications (basic barrier-free home and automobile adaptations). It is important to note that several beneficiaries were provided with more than one type of service. This project also enabled wrf to: - support in strengthening and expanding six community-based rehabilitation (cbr) services programs in 5 different areas. - provide partner native entities with capacity building, coaching, and mentoring. - exercise public awareness and advocacy activities. - contribute to nation-wide coordination efforts. Since the inception of prm funded projects (september 1st, 2017 - february 26, 2025) wrf-lebanon have served more than 33,000 persons with disabilities - as direct beneficiaries. The aid services were valuable in decreasing burden, upgrading functional capabilities, enhancing livelihoods, strengthening prote

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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 47
  • Accountability: 95
  • Sustainability: 19
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: $1,809.52 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.2%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 17.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 12.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 16.3% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -8.2% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 81.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.9M in reported program spending
  • Leadership: top reported pay $170K · 10 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

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 — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.