Civic Intelligence

Health Builders International

990 • Fiscal year 2020 • EIN 26-1844856

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 01, 2020

1562 First Avenue 205-7351New York, NY 10028

(917) 310-3684

Siviq Scores

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

Liabilities / Assets

80th percentile

0.20x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • NTEE Q • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.05x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • NTEE Q • $500k-$1M nonprofits • Source year 2020

Net Margin

66th percentile

17%

Higher net margin than 66% of similar nonprofits.

2020 filings • NTEE Q • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

69th percentile

$47,896

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2020 filings • NTEE Q • $500k-$1M nonprofits • Source year 2020

Asset Growth

28th percentile

-8.6%

Faster asset growth than 28% of similar nonprofits.

2020 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

48th percentile

1.2%

Faster revenue growth than 48% of similar nonprofits.

2020 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$139,363

Down $13,128 (-8.6%) from 2019

Net Assets

Up

$111,080

Up $86,843 (+358%) from 2019

Liabilities

Down

$28,283

Down $99,971 (-78%) from 2019

Revenue

Up

$522,448

Up $6,266 (+1.2%) from 2019

Expenses

Down

$435,615

Down $368,102 (-46%) from 2019

Net Income

Up

$86,833

Up $374,368 (+130%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,064,269Liabilities 2011: $21,198Net Assets 2011: $1,043,0712011Assets 2012: $415,469Liabilities 2012: $14,315Net Assets 2012: $401,1542012Assets 2013: $894,952Liabilities 2013: $7,921Net Assets 2013: $887,0312013Assets 2014: $314,377Liabilities 2014: $20,114Net Assets 2014: $294,2632014Assets 2015: $1,519,564Liabilities 2015: $24,980Net Assets 2015: $1,494,5842015Assets 2017: $685,282Liabilities 2017: $47,695Net Assets 2017: $637,5872017Assets 2018: $337,314Liabilities 2018: $27,428Net Assets 2018: $309,8862018Assets 2019: $152,491Liabilities 2019: $128,254Net Assets 2019: $24,2372019Assets 2020: $139,363Liabilities 2020: $28,283Net Assets 2020: $111,0802020Assets 2021: $231,827Liabilities 2021: $26,863Net Assets 2021: $204,9642021Assets 2022: $260,206Liabilities 2022: $32,544Net Assets 2022: $227,6622022

Highlighted filing

2020

Assets$139,363
Liabilities$28,283
Net Assets$111,080

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2011: $1,016,3642011Expenses 2012: $1,090,9782012Revenue 2013: $1,124,752Expenses 2013: $638,875Net Income 2013: $485,8772013Revenue 2014: $551,037Expenses 2014: $472,300Net Income 2014: $78,7372014Revenue 2015: $544,460Expenses 2015: $467,351Net Income 2015: $77,1092015Revenue 2017: $683,578Expenses 2017: $1,241,701Net Income 2017: -$558,1232017Revenue 2018: $644,884Expenses 2018: $978,100Net Income 2018: -$333,2162018Revenue 2019: $516,182Expenses 2019: $803,717Net Income 2019: -$287,5352019Revenue 2020: $522,448Expenses 2020: $435,615Net Income 2020: $86,8332020Revenue 2021: $495,972Expenses 2021: $402,088Net Income 2021: $93,8842021Revenue 2022: $637,935Expenses 2022: $615,237Net Income 2022: $22,6982022

Highlighted filing

2020

Revenue$522,448
Expenses$435,615
Net Income$86,833
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 1, 2020
Return Version
2019v5.1
Gross Receipts
$522,448
Mission and Program Overview

Mission

Rwanda Works fosters prosperity by improving health care delivery, identifying, incubating and commercializing competitive businesses and transforming markets on a national scale. Rwanda Works will achieve its mission by investing in profitable businesses and health care infrastr

Health Builders is a non-profit whose vision is that all people should have access to high quality healthcare, allowing them to live healthy and prosperous lives. It utilizes business management principles to strengthen health systems and build healthy communities in Rwanda.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$105,769--
Cash and Non-Interest-Bearing Accounts$63,325$87,840▲ $24,515
Pledges and Grants Receivable$60,000--
Savings and Temporary Cash Investments$270$50,238▲ $49,968
Land, Buildings, and Equipment, Net$22,910$1,179▼ $21,731
Prepaid Expenses and Deferred Charges$5,986$106▼ $5,880
Total Assets$152,491$139,363▼ $13,128
Liabilities
Accounts Payable and Accrued Expenses$22,485$28,283▲ $5,798
Total Liabilities$128,254$28,283▼ $99,971
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$24,237$111,080▲ $86,843
Total Net Assets Fund Balance$24,237$111,080▲ $86,843
Total Liabilities and Net Assets / Fund Balance$152,491$139,363▼ $13,128

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,179$121,177$122,356
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michel MusilikareExecutive DirectorFT$47,896$47,896

Board Members and Trustees

NameTitle
Christi StraussBoard Member
Dr Catarina DolstenBoard Member
Dr Celine AudibertBoard Member
John TylerBoard Member
Lisa Aguilera del PuertoBoard Member
Nancy ReynoldsBoard Member
Ronald MusoniBoard Member
Stephen InegetBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$490,508
Program Service Revenue
$0
Investment Income
$18
Other Revenue
$31,922
All Other Contributions
$490,508
Change in Net Assets
$86,833

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$105,769Fair Market Value (FMV)
Other Non Cash Contri Table1$16,450Fair Market Value (FMV)
Other Non Cash Contri Table1$7,320Fair Market Value (FMV)
Other Non Cash Contri Table1$3,660Fair Market Value (FMV)
Total Noncash Contributions4$133,199-

Audited Revenue Reconciliation

Revenue per Audited Statements
$522,448
Revenue Not Reported on Form 990
$10
Total Revenue per Audited Statements
$522,458
Total Revenue per Form 990
$522,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$249,492
Other Expenses$186,123
Total Fundraising Expense$17,315
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$186,942$3,340$11,314$201,596
Current Officers, Directors, Trustees, and Key Employees$23,948$23,948-$47,896
Travel$22,575$2,597$1,559$26,731
Depreciation Depletion$17,280$4,452-$21,732
Occupancy$13,845$3,614-$17,459
Fees for Services Accounting-$13,750-$13,750
Fees for Services Other-$5,888$3,025$8,913
Insurance-$2,850-$2,850
Office Expenses$2,225$308-$2,533
Other Expenses$307$470$54$831
All Other Expenses$253$6-$259
Conferences and Meetings$35-$150$185
Total Functional Expenses$354,661$63,639$17,315$435,615

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$435,615
Total Expenses per Audited Statements$435,615
Total Expenses per Form 990$435,615
International Activity

International Summary

Offices
1
Employees
1
Spending
$435,615

International Compliance

Foreign grant records maintained
Yes
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 servicesHealth Systems11$435,615
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$105,769--
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
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 governing body review Part VI line 11

Management and certain board members are required to review and approve of the 990 and the related schedules prior to submitting to respective agencies

Conflict of interest policy compliance Part VI line 12C

All board members and employees are immediately required to disclose any potential relationship that may give rise to a conflict of interest.

CEO executive director top management comp Part VI line 15A

Determination of compensation of the Executive Director includes a review and approval by the board of directors based on comparability data. The deliberation and decision making related to compensation is reflected and maintained in the minutes. Compensation levels are generally evaluated annually.

Other officer or key employee compensation Part VI line 15B

Determination of compensation of the Executive Director includes a review and approval by the board of directors based on comparability data. The deliberation and decision making related to compensation is reflected and maintained in the minutes. Compensation levels are generally evaluated annually.

Governing documents etc available to public Part VI line 19

The governing documents, policies and procedures, and the financial statements are made available upon request. The 990 and the financial statements are made available upon request and can also be obtained at Guidestar.com, which is an independent website that makes available certain nonprofit financial information.

Filing and Contact Details

Filer

Filer Name
Health Builders International
EIN
26-1844856
Address
1562 First Avenue 205-7351, New York, NY 10028

Signing Officer

Name
Michel Musilikare
Title
Executive Direc
Phone
9082324618
Signed
2020-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michel Musilikare
Formed
2008
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
8

Preparer

Firm
Ketcham & Associates LLC
Address
202 Mountain Avenue, Westfield, NJ 07090
Preparer
Steven Ketcham CPA
Phone
9082324618
Supplemental Narrative

Additional Explanations

General explanation attachment

Form 990, Part III, Line 4a) We also trained 988 community health workers on how to recognize signs and symptoms of childhood illnesses, how to manage the cases and when to refer children to the health center.Launched the Adolescent Sexual and Reproductive Health and Rights (ASRH&R) Program: Health Builders is availing ASRH&R Information Education and Communication (IEC) materials, distributing IMCI protocols and supporting PHC centers, peer educators and Community Healthcare Workers (CHWs) to conduct outreach sessions in schools and in the community to improve the knowledge of adolescents on ASRH&R. We involve male and female adolescent peer educators to help us in the design, implementation and monitoring the ASRH services, as well as connect them with their adolescent peers in the community.30 nurses from the 15 PHC centers have been trained on ASRH&R and are now the focal points at respective centers. 12,356 adolescents (5,865 girls and 6,491 boys) received ASRHR education (through IEC at the health centers and community outreach). 339 adolescents (287 girls and 52 boys) used a modern method of contraception. 1,804 adolescents (1,018 girls and 786 boys) were screened for STIs. 476 adolescents (303 girls and 173 boys) were diagnosed with STIs and received treatment. 1,391 adolescents (880 girls and 511 boys) received counseling service. Introduced the Ultrasound project in Rwamagana District: 7 Ultra sound machines were donated and 33 nurses and midwives trained in collaboration with the MOH and Enabel;1,315 women benefited ultrasound services from January to May 2020.Finalized the architectural designs and drawings for the construction of a state-of-the-art health center in Mwulire Sector, Rwamagana District. A set of the following documents have been prepared, reviewed and approved: Construction Drawings, Tender Document including the Technical Specifications, Bill of Quantities and Geotechnical Report In collaboration with districts Health Builders conducted NCD screening in open days where measures have been taken for blood glucose levels and Blood Pressure in the three districts where 994 people were screened for both hypertension and diabetes (374 Nyabihu, 217 Rulindo, 403 Rwamagana districts) Health Builders supported the MCH week where more than 144,029 have been screened for malnutrition 143,495 children received VIT A, 129,448 children aged between 12-59 months received Mebendazole and 340,452 children aged between received Albendazole across the three districts. Health Builders provided logistics support to the Ministry of Health during the contact tracing process of confirmed cases of COVID-19. Three of Health Builders vehicles were used in the transport of suspected cases to the treatment centers. Health Builders also advocates for the provision of Personal Protective Equipment to the healthcare personnel and other people involved in the prevention of COVID-19.Health Builders has been appreciated by the Ministry of Health for their contribution in the development of Standards Operating Procedures for Management of Routine Health Information version 2019 for different levels and participated in the updating process of Data Quality assessment procedures manual version 2019.

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

Generally accepted accounting principles describe how an organization should measure, recognize, present and disclose in its financial statements tax positions that the organization has taken on its information returns. The Organization regularly reviews its tax positions taken and as reflected in its financial statements, with regard to issues affecting tax matters. The Organization has concluded that no tax benefits or liabilities are required to be recognized in accordance with generally accepted accounting principles.The Organizations tax and information returns are generally subject to examination by taxing authorities for three years, including 2017, 2018, and 2019.

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IRS990/Desc0During the last fiscal year, Health Builders main achievements are:Continued training and mentorship activities in 52 health centers across three districts allowing more than 1 million Rwandans to have access to primary health care services through well-managed health centers. In total 994 mentorship activities have been conducted by Health Builders staff.Launched a one-year program aimed at building the capacity of nurses and community health workers to improve their knowledge and skills so that children under five can receive an acceptable standard of care. The program targeted 21 health centers and the surrounding areas in Rulindo, a rural district in the Northern Province of Rwanda. So far, we have trained 41 nurses on Integrated Management of Childhood Illnesses protocols and guidelines to treat common illnesses, including pneumonia, diarrhea, malaria and malnutrition. (Continued Schedule O)
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Generally accepted accounting principles describe how an organization should measure, recognize, present and disclose in its financial statements tax positions that the organization has taken on its information returns. The Organization regularly reviews its tax positions taken and as reflected in its financial statements, with regard to issues affecting tax matters. The Organization has concluded that no tax benefits or liabilities are required to be recognized in accordance with generally accepted accounting principles.The Organizations tax and information returns are generally subject to examination by taxing authorities for three years, including 2017, 2018, and 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Management and certain board members are required to review and approve of the 990 and the related schedules prior to submitting to respective agencies
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All board members and employees are immediately required to disclose any potential relationship that may give rise to a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Determination of compensation of the Executive Director includes a review and approval by the board of directors based on comparability data. The deliberation and decision making related to compensation is reflected and maintained in the minutes. Compensation levels are generally evaluated annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Determination of compensation of the Executive Director includes a review and approval by the board of directors based on comparability data. The deliberation and decision making related to compensation is reflected and maintained in the minutes. Compensation levels are generally evaluated annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents, policies and procedures, and the financial statements are made available upon request. The 990 and the financial statements are made available upon request and can also be obtained at Guidestar.com, which is an independent website that makes available certain nonprofit financial information.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990, Part III, Line 4a) We also trained 988 community health workers on how to recognize signs and symptoms of childhood illnesses, how to manage the cases and when to refer children to the health center.Launched the Adolescent Sexual and Reproductive Health and Rights (ASRH&R) Program: Health Builders is availing ASRH&R Information Education and Communication (IEC) materials, distributing IMCI protocols and supporting PHC centers, peer educators and Community Healthcare Workers (CHWs) to conduct outreach sessions in schools and in the community to improve the knowledge of adolescents on ASRH&R. We involve male and female adolescent peer educators to help us in the design, implementation and monitoring the ASRH services, as well as connect them with their adolescent peers in the community.30 nurses from the 15 PHC centers have been trained on ASRH&R and are now the focal points at respective centers. 12,356 adolescents (5,865 girls and 6,491 boys) received ASRHR education (through IEC at the health centers and community outreach). 339 adolescents (287 girls and 52 boys) used a modern method of contraception. 1,804 adolescents (1,018 girls and 786 boys) were screened for STIs. 476 adolescents (303 girls and 173 boys) were diagnosed with STIs and received treatment. 1,391 adolescents (880 girls and 511 boys) received counseling service. Introduced the Ultrasound project in Rwamagana District: 7 Ultra sound machines were donated and 33 nurses and midwives trained in collaboration with the MOH and Enabel;1,315 women benefited ultrasound services from January to May 2020.Finalized the architectural designs and drawings for the construction of a state-of-the-art health center in Mwulire Sector, Rwamagana District. A set of the following documents have been prepared, reviewed and approved: Construction Drawings, Tender Document including the Technical Specifications, Bill of Quantities and Geotechnical Report In collaboration with districts Health Builders conducted NCD screening in open days where measures have been taken for blood glucose levels and Blood Pressure in the three districts where 994 people were screened for both hypertension and diabetes (374 Nyabihu, 217 Rulindo, 403 Rwamagana districts) Health Builders supported the MCH week where more than 144,029 have been screened for malnutrition 143,495 children received VIT A, 129,448 children aged between 12-59 months received Mebendazole and 340,452 children aged between received Albendazole across the three districts. Health Builders provided logistics support to the Ministry of Health during the contact tracing process of confirmed cases of COVID-19. Three of Health Builders vehicles were used in the transport of suspected cases to the treatment centers. Health Builders also advocates for the provision of Personal Protective Equipment to the healthcare personnel and other people involved in the prevention of COVID-19.Health Builders has been appreciated by the Ministry of Health for their contribution in the development of Standards Operating Procedures for Management of Routine Health Information version 2019 for different levels and participated in the updating process of Data Quality assessment procedures manual version 2019.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a

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