Civic Intelligence

Refushe Inc.

990 • Fiscal year 2022 • EIN 26-0239864

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 06, 2023

17 E Monroe Street 228Chicago, IL 60603

(312) 985-5667

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

63rd percentile

0.15x

Higher debt load relative to assets than 63% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

23rd percentile

-7.7%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

74th percentile

$111,985

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

40th percentile

0.2%

Faster revenue growth than 40% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,069,356

Up $294,863 (+17%) from 2021

Net Assets

Up

$1,755,389

Up $137,747 (+8.5%) from 2021

Liabilities

Up

$313,967

Up $157,116 (+100%) from 2021

Revenue

Up

$2,732,742

Up $4,908 (+0.2%) from 2021

Expenses

Up

$2,942,656

Up $72,189 (+2.5%) from 2021

Net Income

Down

-$209,914

Down $67,281 (-47%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$2,069,356
Liabilities$313,967
Net Assets$1,755,389

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$2,732,742
Expenses$2,942,656
Net Income-$209,914
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 6, 2023
Return Version
2022v5.0
Gross Receipts
$2,786,010
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$1,222,622$1,205,284▼ $17,338
Pledges and Grants Receivable$150,281$328,596▲ $178,315
Land, Buildings, and Equipment, Net$8,799$155,124▲ $146,325
Savings and Temporary Cash Investments$144,985$146,709▲ $1,724
Inventories for Sale or Use$76,092$63,795▼ $12,297
Prepaid Expenses and Deferred Charges$137,470$38,722▼ $98,748
Accounts Receivable$34,244$34,316▲ $72
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$1,774,493$2,069,356▲ $294,863
Other Assets Total$0$96,810▲ $96,810
Liabilities
Accounts Payable and Accrued Expenses$156,851$217,157▲ $60,306
Other Liabilities$0$96,810▲ $96,810
Total Liabilities$156,851$313,967▲ $157,116
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,256,748$1,083,929▼ $172,819
Net Assets With Donor Restrictions$360,894$671,460▲ $310,566
Total Net Assets Fund Balance$1,617,642$1,755,389▲ $137,747
Total Liabilities and Net Assets / Fund Balance$1,774,493$2,069,356▲ $294,863

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$155,124$125,901$281,025
Other Land Buildings$0$69,785$69,785
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Managing DirectorFT$108,670$3,315$111,985
-Interim CEO (part year)PT$65,235$4,394$69,629
-Chief Executive OfficerFT$22,253$451$22,704

Board Members and Trustees

NameTitle
-Chair
-Chair, Kenya
-Board Member
-Board Member / Secretary
-Secretary (part year)
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,727,326
Program Service Revenue
$0
Investment Income
$5,301
Other Revenue
$115
All Other Contributions
$1,514,641
Change in Net Assets
$-209,914

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,732,742
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$400,929
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,133,671
Total Revenue per Form 990
$2,732,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,785,484
Other Expenses$1,157,172
Total Fundraising Expense$132,860
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,095,229$257,234$86,984$1,439,447
Occupancy$244,280$49,497$1,331$295,108
Fees for Services Other$122,882$58,611$0$181,493
Other Employee Benefits$96,866$34,728$13,441$145,035
Current Officers, Directors, Trustees, and Key Employees$68,107$17,836$6,390$92,333
Travel$61,445$24,121$911$86,477
Office Expenses$41,134$42,851$2,266$86,251
Information Technology$30,978$34,156$1,653$66,787
Pension Plan Contributions$36,485$14,513$4,521$55,519
Payroll Taxes$20,317$20,601$12,232$53,150
Other Expenses$38,524$5,978-$44,502
Depreciation Depletion-$42,439-$42,439
Fees for Services Accounting-$34,970-$34,970
Insurance$52$16,092-$16,144
All Other Expenses$1,764$8,487$3,131$13,382
Fees for Services Legal-$9,725-$9,725
Conferences and Meetings$2,685$955-$3,640
Total Functional Expenses$2,135,473$674,323$132,860$2,942,656

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,995,924
Expenses per Audited Statements$2,942,656
Total Expenses per Form 990$2,942,656
Expenses Not Reported on Form 990$53,268
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
International Activity

International Summary

Offices
1
Employees
61
Spending
$2,004,217

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 programs161$2,004,217
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,217
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fashion Challenge$20,829$0$5,217$-5,217
Event 2-$0-$0
Total Events$20,829$0$5,217$-5,217
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Operating lease right-of-use obligation$96,810
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 Heshima Kenya's 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
Julia Schmidt
Title
Treasurer
Signed
2023-11-06
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Mo
Voting Board Members
12
Independent Board Members
12
Employees
7
Volunteers
15

Preparer

Firm
Capin Crouse LLP
Address
1255 Lakes Parkway Suite 105, Lawrenceville, GA 30043
Preparer
Sara Tibbott
Phone
5055022746
Supplemental Narrative

Additional Explanations

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

(Expenses $ 200,022 including grants of $) 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 $ 191,592 including grants of $) Advocacy Program - Delivers targeted workshops and trainings to improve the community's understanding of the special needs and protection of unaccompanied and separated children and youth. RefuSHE works in collaboration with the Government of Kenya's Children's Department, the Ministry of Education, the Refugee Affairs Secretariat, and UNHCR to advance comprehensive programs, widen referral networks, and implement progressive response mechanisms. RefuSHE also works with the Legal and Policy Taskforce, which includes UNHCR, the Refugee Consortium of Kenya, and the International Rescue Committee, to lobby parliamentarians and senators on refugee protection.

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

(Expenses $ 129,565 including grants of $) Early Childhood Development Center - The ECDC program intervention response 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 $ 55,469 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 1A

RefuSHE, Inc. does not file any W-2s as all employees are outsourced from a professional employment organization. RefuSHE, Inc. reimburses the professional employment organization 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 - 101216;

Financial Statement Notes

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

Fundraising Event Expenses - 5217 Cost of Goods Sold - 48051 Gain on Exchange - 101216

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

Fundraising Event Expenses - 5217 Cost of Goods Sold - 48051

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair, Kenya
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member / Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary (part year)
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Interim CEO (part year)
IRS990/Form990PartVIISectionAGrp/TitleTxt14Chief Executive Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt15Managing Director
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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/BusinessNameLine1Txt0Helen Altshul
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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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0315355
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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0261796
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Livelihoods / 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/Desc1Advocacy Program - Delivers targeted workshops and trainings to improve the community's understanding of the special needs and protection of unaccompanied and separated children and youth. RefuSHE works in collaboration with the Government of Kenya's Children's Department, the Ministry of Education, the Refugee Affairs Secretariat, and UNHCR to advance comprehensive programs, widen referral networks, and implement progressive response mechanisms. RefuSHE also works with the Legal and Policy Taskforce, which includes UNHCR, the Refugee Consortium of Kenya, and the International Rescue Committee, to lobby parliamentarians and senators on refugee protection.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Early Childhood Development Center - The ECDC program intervention response 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DESCRIPTION - MISC INCOME, COLUMN A - 4019.0, COLUMN B - 14512.0, COLUMN C - 34614.0, COLUMN D - 6397.0, COLUMN E - , COLUMN F - 59542.0;
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10 Other Income
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