Civic Intelligence

Refushe Inc.

EIN 26-0239864 • 501(c)3 • Chicago, IL

Pub. 78 Eligible

Profile

RefuSHE specializes in identifying, protecting and providing resources for long-term support to unaccompanied and separated refugee children and youth, especially girls, young women, and their children living in Nairobi, Kenya.

17 E Monroe Street 228Chicago, IL 60603

www.refushe.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.18x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-70%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

6th percentile

-32%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

8th percentile

-35%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$962,130

Down $728,014 (-43%) from 2023

Liabilities

Down

$172,814

Down $170,389 (-50%) from 2023

Net Assets

Down

$789,316

Down $557,625 (-41%) from 2023

Revenue

Down

$1,171,296

Down $837,184 (-42%) from 2023

Expenses

Down

$1,986,650

Down $153,518 (-7.2%) from 2023

Net Income

Down

-$815,354

Down $683,666 (-519%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2018: $1,534,378Liabilities 2018: $264,138Net Assets 2018: $1,270,2402018Assets 2019: $1,436,528Liabilities 2019: $80,356Net Assets 2019: $1,356,1722019Assets 2020: $1,702,223Liabilities 2020: $66,407Net Assets 2020: $1,635,8162020Assets 2021: $1,774,493Liabilities 2021: $156,851Net Assets 2021: $1,617,6422021Assets 2022: $2,069,356Liabilities 2022: $313,967Net Assets 2022: $1,755,3892022Assets 2023: $1,690,144Liabilities 2023: $343,203Net Assets 2023: $1,346,9412023Assets 2024: $962,130Liabilities 2024: $172,814Net Assets 2024: $789,3162024

Highlighted filing

2024

Assets$962,130
Liabilities$172,814
Net Assets$789,316

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $2,251,819Expenses 2018: $2,467,864Net Income 2018: -$216,0452018Revenue 2019: $2,589,369Expenses 2019: $2,501,797Net Income 2019: $87,5722019Revenue 2020: $2,912,436Expenses 2020: $2,608,622Net Income 2020: $303,8142020Revenue 2021: $2,727,834Expenses 2021: $2,870,467Net Income 2021: -$142,6332021Revenue 2022: $2,732,742Expenses 2022: $2,942,656Net Income 2022: -$209,9142022Revenue 2023: $2,008,480Expenses 2023: $2,140,168Net Income 2023: -$131,6882023Revenue 2024: $1,171,296Expenses 2024: $1,986,650Net Income 2024: -$815,3542024

Highlighted filing

2024

Revenue$1,171,296
Expenses$1,986,650
Net Income-$815,354

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 27, 2025
Return Version
2024v5.1
Gross Receipts
$1,189,681
Mission and Program Overview

Mission

RefuSHE specializes in identifying, protecting and providing resources for long-term support to unaccompanied and separated refugee children and youth, especially girls, young women, and their children living in Nairobi, Kenya.

RefuSHE identifies, protects and provides resources for refugee children and youth in Kenya.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,051,113$534,557▼ $516,556
Pledges and Grants Receivable$200,000$136,667▼ $63,333
Land, Buildings, and Equipment, Net$121,815$125,939▲ $4,124
Savings and Temporary Cash Investments$153,520$58,879▼ $94,641
Inventories for Sale or Use$57,549$48,654▼ $8,895
Prepaid Expenses and Deferred Charges$31,850$30,509▼ $1,341
Accounts Receivable$17,288$10,081▼ $7,207
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$1,690,144$962,130▼ $728,014
Other Assets Total$57,009$16,844▼ $40,165
Liabilities
Accounts Payable and Accrued Expenses$286,194$155,970▼ $130,224
Other Liabilities$57,009$16,844▼ $40,165
Total Liabilities$343,203$172,814▼ $170,389
Net Assets / Fund Balance
Net Assets With Donor Restrictions$251,530$412,080▲ $160,550
Net Assets Without Donor Restrictions$1,095,411$377,236▼ $718,175
Total Net Assets Fund Balance$1,346,941$789,316▼ $557,625
Total Liabilities and Net Assets / Fund Balance$1,690,144$962,130▼ $728,014

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$114,945$194,677$309,622
Other Land Buildings$10,994$52,102$63,096
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Helen AltshulChief Executive Officer (part year)FT$77,676$81,576$159,252

Board Members and Trustees

NameTitle
Hani MasoodBoard Chair
Rosalind RaddatzChair
Charity MureithiChair, Kenya
Dan SchoenfeldBoard Member
Effie CookeBoard Member
Elizabeth MbuviBoard Member
Loise WaruguruBoard Member
Mary OpembeBoard Member
Nicole KamalesonBoard Member
Nida JanuskisBoard Member
Rachel HendersonBoard Member
Julia SchmidtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,158,118
Program Service Revenue
$0
Investment Income
$7,917
Other Revenue
$5,261
All Other Contributions
$1,143,332
Change in Net Assets
$-815,354

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,171,296
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$260,614
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,431,910
Total Revenue per Form 990
$1,171,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,289,252
Other Expenses$697,398
Total Fundraising Expense$181,001
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$597,367$247,502$119,470$964,339
Occupancy$213,936$11,412$471$225,819
Current Officers, Directors, Trustees, and Key Employees$98,650$40,873$19,729$159,252
Other Employee Benefits$54,297$22,496$10,860$87,653
Fees for Services Other$57,346$5,519$6,764$69,629
Information Technology$36,848$17,123$1,133$55,104
Pension Plan Contributions$27,717$11,483$5,543$44,743
Payroll Taxes$20,606$8,538$4,121$33,265
Fees for Services Accounting-$31,584-$31,584
Depreciation Depletion-$30,086-$30,086
Fees for Services Legal-$29,727-$29,727
Other Expenses$22,663-$5$22,663
Travel$8,216-$11,031$19,247
Office Expenses$3,675$9,280$1,874$14,829
Insurance$761$6,796-$7,557
Total Functional Expenses$1,333,230$472,419$181,001$1,986,650

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,005,035
Expenses per Audited Statements$1,986,650
Total Expenses per Form 990$1,986,650
Expenses Not Reported on Form 990$18,385
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
International Activity

International Summary

Offices
1
Employees
46
Spending
$1,333,230

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaProgram ServicesGirls Empowerment, Case Management, Safe House, SGBV, Child Protection, and Livelihood programs146$1,333,230
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$16,844
Operating lease right-of-use obligation-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15B

The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions.

Form 990, Part VI, Line 1A Delegate broad authority to A committee

Executive Committee - The majority of directors may designate two or more directors to exercise the authority of the full board in the intervals between meetings of the board of directors, except for any changes in the organization vision and mission, and/or to approve or recommend to members a merger, dissolution, sale of all or most assets; appoint or remove directors or fill vacancies on the board or any committee; or alter Bylaws or Articles.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.

Form 990, Part VI, Line 12C Conflict of interest policy

The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The board chair is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The Chief Executive Officer reviews the board chair's signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The independent members of the board of directors, along with the compensation committee, determine the Chief Executive Officer's compensation. Comparability data is used and the process is documented in the minutes.

Form 990, Part VI, Line 19 Required documents available to the public

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
RefuSHE Inc
EIN
26-0239864
Phone
3129855667
Address
17 E Monroe Street 228, Chicago, IL 60603

Signing Officer

Name
Hani Masood
Title
Board Chair
Signed
2025-08-27
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Mo
Voting Board Members
12
Independent Board Members
12
Employees
4
Volunteers
14

Preparer

Firm
CRI Capin Crouse Advisors LLC
Address
345 Massachusetts Ave Suite 300, Indianapolis, IN 46204
Preparer
Daren Daiga
Phone
5055022746
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 142,244 including grants of $) Sexual and Gender Based Violence - Trainings on health, human rights and peace building, leadership, and community resources are structured in a way so girls gain self-confidence and a voice in the decisions that affect their lives. Topics include sexual and reproductive health, sexual and gender-based violence prevention and response, HIV/AIDS prevention, peacebuilding, leadership and human rights, and community collaboration.

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 119,716 including grants of $)(Revenue $ 5,261) Livelihoods / Artisan Collective - The Artisan Collective is RefuSHE's social enterprise and income-generating component. Young women design, create, and manage a line of unique, hand-dyed fabrics, and other textiles while gaining production, manufacturing, and marketing knowledge. The Artisan Collective's business skills and financial literacy training curriculum serves as a foundation to their future success as entrepreneurs. Participants earn a stipend and are required to save $10 each month in a savings account. Through monthly earnings, members of the Collective can pay their rent, feed their families, and cover household expenses, while their savings help them to eventually launch their own businesses. Products from the Artisan Collective are sold in local and international markets and the revenue generated is invested back into our programs.

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 35,766 including grants of $) Early Childhood Development Center (ECDC) - The ECDC program intervention responds to the needs of young mothers with children below 5 years. The children are attended to while their mothers are engaged in the GEP learning or production in the artisan collective. Learning, development of motor skills through play, meals provision, provision of diapers, medical intervention and exposure trips- outdoor activities are some of the key activities.

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 24,713 including grants of $) Community Outreach Program - Educates men and women in refugee-hosting communities about sexual and gender-based violence (SGBV) prevention and response, women's rights, and refugee rights to reduce the protection risks our target population faces in Nairobi. The program's Women Ambassador Groups (WAGS) empower refugee women in the community to become community mobilizers and peer educators on these topics and provides them with business skills training and seed grants to grow their businesses. They in turn serve as protection advocates and foster care parents to refugee girls living in their community, as well as business mentors to girls transitioning out of RefuSHE's GEP and Artisan Collective.

Form 990, Part V, Line 2A

All employees are outsourced from a professional employment organization (PEO). The PEO files all required payroll documents. RefuSHE, Inc. reimburses the PEO for the employees' compensation and the reimbursements are reported on 990 Part VII, Section A and 990 Part IX, Lines 5 - 10.

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Gain on Exchange - 15500;

Financial Statement Notes

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

Cost of Goods sold - 18385

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Cost of Goods Sold - 18385

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IRS990/MissionDesc0RefuSHE specializes in identifying, protecting and providing resources for long-term support to unaccompanied and separated refugee children and youth, especially girls, young women, and their children living in Nairobi, Kenya.
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Hani Masood
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IRS990/ProgSrvcAccomActy2Grp/Desc0Safe House (SH) - Provides protection and transitional shelter for unaccompanied and separated refugee girls under 18 years old and their children who lack adequate or safe living conditions. On occasion, we also shelter refugee women over 18 and young refugee boys under the age of 9 on a short-term basis with extremely vulnerable security cases. All residents receive intensive case management and psychosocial counseling in addition to shelter, nutritious meals, and material supplies to address their basic needs.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Case Management Program (CM) - RefuSHE's Case Management Program provides girls with access to psychosocial counselling, medical care, legal aid, and resettlement assistance. The program is designed to build girls' capacity to access services independently so that they know how to access them in the future, understand what to expect, and know how they should be treated. Girls in need also receive care packages with basic necessities, including clothes, hygiene kits, food, and diapers and enriched nutrition formula for new mothers.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Sexual and Gender Based Violence - Trainings on health, human rights and peace building, leadership, and community resources are structured in a way so girls gain self-confidence and a voice in the decisions that affect their lives. Topics include sexual and reproductive health, sexual and gender-based violence prevention and response, HIV/AIDS prevention, peacebuilding, leadership and human rights, and community collaboration.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Livelihoods / Artisan Collective - The Artisan Collective is RefuSHE's social enterprise and income-generating component. Young women design, create, and manage a line of unique, hand-dyed fabrics, and other textiles while gaining production, manufacturing, and marketing knowledge. The Artisan Collective's business skills and financial literacy training curriculum serves as a foundation to their future success as entrepreneurs. Participants earn a stipend and are required to save $10 each month in a savings account. Through monthly earnings, members of the Collective can pay their rent, feed their families, and cover household expenses, while their savings help them to eventually launch their own businesses. Products from the Artisan Collective are sold in local and international markets and the revenue generated is invested back into our programs.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Early Childhood Development Center (ECDC) - The ECDC program intervention responds to the needs of young mothers with children below 5 years. The children are attended to while their mothers are engaged in the GEP learning or production in the artisan collective. Learning, development of motor skills through play, meals provision, provision of diapers, medical intervention and exposure trips- outdoor activities are some of the key activities.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3Community Outreach Program - Educates men and women in refugee-hosting communities about sexual and gender-based violence (SGBV) prevention and response, women's rights, and refugee rights to reduce the protection risks our target population faces in Nairobi. The program's Women Ambassador Groups (WAGS) empower refugee women in the community to become community mobilizers and peer educators on these topics and provides them with business skills training and seed grants to grow their businesses. They in turn serve as protection advocates and foster care parents to refugee girls living in their community, as well as business mentors to girls transitioning out of RefuSHE's GEP and Artisan Collective.
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