Civic Intelligence

American Foundation for the University

EIN 13-1947453 • 501(c)3 • New York, NY

Profile

Grants, scholarships for The University of the West Indies

300 East 42nd Street 519New York, NY 10017

www.afuwi.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.79x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.80x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

38th percentile

-0.9%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$90,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 19.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

37th percentile

-1.4%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-39%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$453,408

Down $6,519 (-1.4%) from 2023

Liabilities

Down

$360,307

Down $3,567 (-1.0%) from 2023

Net Assets

Down

$93,101

Down $2,952 (-3.1%) from 2023

Revenue

Down

$453,072

Down $289,058 (-39%) from 2023

Expenses

Down

$457,282

Down $263,334 (-37%) from 2023

Net Income

Down

-$4,210

Down $25,724 (-120%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2010: $591,001Liabilities 2010: $363,236Net Assets 2010: $227,7652010Assets 2011: $431,195Liabilities 2011: $373,397Net Assets 2011: $57,7982011Assets 2012: $485,101Liabilities 2012: $329,729Net Assets 2012: $155,3722012Assets 2013: $446,987Liabilities 2013: $305,454Net Assets 2013: $141,5332013Assets 2014: $432,097Liabilities 2014: $325,378Net Assets 2014: $106,7192014Assets 2015: $300,209Liabilities 2015: $283,824Net Assets 2015: $16,3852015Assets 2016: $335,333Liabilities 2016: $270,700Net Assets 2016: $64,6332016Assets 2017: $278,025Liabilities 2017: $273,393Net Assets 2017: $4,6322017Assets 2018: $387,962Liabilities 2018: $385,394Net Assets 2018: $2,5682018Assets 2019: $222,208Liabilities 2019: $248,684Net Assets 2019: -$26,4762019Assets 2020: $413,924Liabilities 2020: $345,187Net Assets 2020: $68,7372020Assets 2021: $439,573Liabilities 2021: $363,029Net Assets 2021: $76,5442021Assets 2022: $443,330Liabilities 2022: $365,651Net Assets 2022: $77,6792022Assets 2023: $459,927Liabilities 2023: $363,874Net Assets 2023: $96,0532023Assets 2024: $453,408Liabilities 2024: $360,307Net Assets 2024: $93,1012024

Highlighted filing

2024

Assets$453,408
Liabilities$360,307
Net Assets$93,101

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $411,3172010Expenses 2011: $540,9232011Revenue 2012: $388,740Expenses 2012: $292,070Net Income 2012: $96,6702012Revenue 2013: $407,069Expenses 2013: $419,008Net Income 2013: -$11,9392013Revenue 2014: $366,303Expenses 2014: $401,117Net Income 2014: -$34,8142014Revenue 2015: $352,133Expenses 2015: $440,683Net Income 2015: -$88,5502015Revenue 2016: $341,494Expenses 2016: $294,014Net Income 2016: $47,4802016Revenue 2017: $230,799Expenses 2017: $291,159Net Income 2017: -$60,3602017Revenue 2018: $538,861Expenses 2018: $538,880Net Income 2018: -$192018Revenue 2019: $315,867Expenses 2019: $345,889Net Income 2019: -$30,0222019Revenue 2020: $459,214Expenses 2020: $363,749Net Income 2020: $95,4652020Revenue 2021: $621,952Expenses 2021: $614,620Net Income 2021: $7,3322021Revenue 2022: $840,405Expenses 2022: $834,640Net Income 2022: $5,7652022Revenue 2023: $742,130Expenses 2023: $720,616Net Income 2023: $21,5142023Revenue 2024: $453,072Expenses 2024: $457,282Net Income 2024: -$4,2102024

Highlighted filing

2024

Revenue$453,072
Expenses$457,282
Net Income-$4,210

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.53$3.60$0.93$4.53$4.57$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.60$3.64$0.96$7.42$7.21$0.22
2022Detailed filing. Detailed filing data is available for this year.$4.43$3.66$0.78$8.40$8.35$0.06
2021Detailed filing. Detailed filing data is available for this year.$4.40$3.63$0.77$6.22$6.15$0.07
2020Detailed filing. Detailed filing data is available for this year.$4.14$3.45$0.69$4.59$3.64$0.95
2019Detailed filing. Detailed filing data is available for this year.$2.22$2.49$0.26$3.16$3.46$0.30
2018Detailed filing. Detailed filing data is available for this year.$3.88$3.85$0.03$5.39$5.39$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.78$2.73$0.05$2.31$2.91$0.60
2016Detailed filing. Detailed filing data is available for this year.$3.35$2.71$0.65$3.41$2.94$0.47
2015Detailed filing. Detailed filing data is available for this year.$3.00$2.84$0.16$3.52$4.41$0.89
2014Detailed filing. Detailed filing data is available for this year.$4.32$3.25$1.07$3.66$4.01$0.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$3.05$1.42$4.07$4.19$0.12
2012Summary only. Only limited summary data is available for this year.$4.85$3.30$1.55$3.89$2.92$0.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$3.73$0.58$5.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.91$3.63$2.28$4.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 13, 2025
Return Version
2023v6.0
Gross Receipts
$633,813
Mission and Program Overview

Mission

Grants, scholarships for The University of the West Indies

Grants for The University of the West Indies and scholarships for students attending the University

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$307,507$313,812▲ $6,305
Investments in Publicly Traded Securities$52,059$42,633▼ $9,426
Prepaid Expenses and Deferred Charges$36,119$36,220▲ $101
Pledges and Grants Receivable$7,500$0▼ $7,500
Other Notes and Loans Receivable, Net$10,000$4,000▼ $6,000
Savings and Temporary Cash Investments$11,770$2,444▼ $9,326
Land, Buildings, and Equipment, Net-$1,948-
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$459,927$453,408▼ $6,519
Other Assets Total$34,972$52,351▲ $17,379
Liabilities
Other Liabilities$308,967$308,967→ $0
Grants Payable$36,220$36,220→ $0
Accounts Payable and Accrued Expenses$18,687$15,120▼ $3,567
Total Liabilities$363,874$360,307▼ $3,567
Net Assets / Fund Balance
Net Assets With Donor Restrictions$150,599$150,599→ $0
Net Assets Without Donor Restrictions$-54,546$-57,498▼ $2,952
Total Net Assets Fund Balance$96,053$93,101▼ $2,952
Total Liabilities and Net Assets / Fund Balance$459,927$453,408▼ $6,519

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$16,779$16,779
Other Land Buildings$1,948$5,596$7,544

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$92,747-▲ $4,681-$97,428
2022$92,637-▲ $110-$92,747
2021$95,778-▼ $3,141-$92,637
2020$94,521-▲ $1,257-$95,778
2019$100,321-▲ $1,398-$94,521
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Annmarie J Grant-brownExecutive DirecFT$90,000$90,000
Revenue and Support

Revenue Composition

Contributions and Grants
$291,474
Program Service Revenue
$0
Investment Income
$4,907
Other Revenue
$156,691
All Other Contributions
$291,474
Change in Net Assets
$-4,210

Audited Revenue Reconciliation

Revenue per Audited Statements
$453,072
Revenue Not Reported on Form 990
$181,999
Total Revenue per Audited Statements
$635,071
Total Revenue per Form 990
$453,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$280,619
Salaries, Compensation, and Employee Benefits$180,880
Professional Fundraising Fees$0
Total Fundraising Expense$0
Other Expenses$-4,217

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$280,619--$280,619
Current Officers, Directors, Trustees, and Key Employees-$101,101-$101,101
Other Salaries and Wages-$49,703-$49,703
Occupancy-$32,261-$32,261
Fees for Services Accounting-$15,120-$15,120
Payroll Taxes-$13,880-$13,880
Other Employee Benefits-$9,996-$9,996
Insurance-$9,982-$9,982
Travel-$8,335-$8,335
Advertising-$7,722-$7,722
Other Expenses-$7,099-$7,099
Pension Plan Contributions-$6,200-$6,200
Depreciation Depletion-$216-$216
All Other Expenses-$-134,169-$-134,169
Total Functional Expenses$280,619$176,663$0$457,282

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$638,023
Expenses per Audited Statements$457,282
Total Expenses per Form 990$457,282
Expenses Not Reported on Form 990$180,741
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$337,432
Fundraising Direct Expenses$180,741
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$330,429$330,429$169,904$160,525
Other$7,003$7,003$10,837$-3,834
Total Events$337,432$337,432$180,741$156,691
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advances-uwi$209,967
Loan Payable -sba-eidl$99,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Discussion between auditors, executive director & treasurer

Form 990, Part VI, Section B, Line 12C

Regularly holds board meetings at which time the subject is discussed

Form 990, Part VI, Section B, Line 15A

Regularly holds board meetings at which time the subject is discussed

Form 990, Part VI, Section B, Line 15B

Regularly holds board meetings at which time the subject is discussed

Form 990, Part VI, Section C, Line 18

Copies of returns are provided via email upon request

Form 990, Part VI, Section C, Line 19

All compliance documents are maintained by executive director and are made availabe upon request.

Filing and Contact Details

Filer

Filer Name
American Foundation for University
EIN
13-1947453
Phone
2127599345
Address
300 East 42nd Street 519, NEW YORK, NY 10017

Signing Officer

Name
Annmarie J Grant-brown
Title
Executive Director
Signed
2025-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
CYRUS O McCALLA MD
Formed
1956
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
0
Employees
2

Preparer

Firm
Polansky Kulberg & Co LLP
Address
One Old Country Road Ste 295, Carle Place, NY 11514
Preparer
Jerry Sclair
Phone
5167413500
Supplemental Narrative

Additional Explanations

Form 990, Part 11, Line 9

NO CHANGE

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The Edward O. Pilgrim Memorial Scholarship Fund ("Pilgrim Fund") provides for scholarships to Guyanese students and the Herman C. Stout Fund provides for scholarships to Barbadian students attending the University. The original contributions to these funds have been permanently restricted and the income is available for scholarships and for related administrative expenses. Accordingly, the accumulated income in these accounts is classified as unrestricted.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fund raising expense-schedule g,line 10 $180741

Part XII, Line 2D: Other expenses and losses per audited F/S

Special events fund raising expenses $180741

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