Civic Intelligence

Health Builders International

990 • Fiscal year 2022 • EIN 26-1844856

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 14, 2022

82 Nassau Street STE 60282New York, NY 10038

(917) 310-3684

Siviq Scores

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

Liabilities / Assets

75th percentile

0.13x

Higher debt load relative to assets than 75% of similar nonprofits.

2022 filings • NTEE Q • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.05x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • NTEE Q • $500k-$1M nonprofits • Source year 2022

Net Margin

55th percentile

3.6%

Higher net margin than 55% of similar nonprofits.

2022 filings • NTEE Q • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

69th percentile

$46,463

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2022 filings • NTEE Q • $500k-$1M nonprofits • Source year 2022

Asset Growth

60th percentile

12%

Faster asset growth than 60% of similar nonprofits.

2022 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

64th percentile

29%

Faster revenue growth than 64% of similar nonprofits.

2022 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$260,206

Up $28,379 (+12%) from 2021

Net Assets

Up

$227,662

Up $22,698 (+11%) from 2021

Liabilities

Up

$32,544

Up $5,681 (+21%) from 2021

Revenue

Up

$637,935

Up $141,963 (+29%) from 2021

Expenses

Up

$615,237

Up $213,149 (+53%) from 2021

Net Income

Down

$22,698

Down $71,186 (-76%) from 2021

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

2022

Assets$260,206
Liabilities$32,544
Net Assets$227,662

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

2022

Revenue$637,935
Expenses$615,237
Net Income$22,698
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$637,935
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 organization registered in the United States of America and in Rwanda. Health Builders strengthens health center management, improves clinical care and builds health care facilities for the rural communities in most need in Rwanda.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$166,635$202,382▲ $35,747
Savings and Temporary Cash Investments$50,264$50,276▲ $12
Land, Buildings, and Equipment, Net$10,561$7,509▼ $3,052
Prepaid Expenses and Deferred Charges$4,367$39▼ $4,328
Total Assets$231,827$260,206▲ $28,379
Liabilities
Accounts Payable and Accrued Expenses$26,863$32,544▲ $5,681
Total Liabilities$26,863$32,544▲ $5,681
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$64,042$144,667▲ $80,625
Net Assets With Donor Restrictions$140,922$82,995▼ $57,927
Total Net Assets Fund Balance$204,964$227,662▲ $22,698
Total Liabilities and Net Assets / Fund Balance$231,827$260,206▲ $28,379

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,509$127,974$135,483
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michel MusilikareExecutive DirectorFT$46,463$46,463

Board Members and Trustees

NameTitle
Albert TuyishimeBoard Director
Amber GaleoBoard Director
Catalina Agui AckerBoard Director
Catarina DolstenBoard Director
Celine AudibertBoard Director
Christi StraussBoard Director
John TylerBoard Director
Lisa Aguilera del PuertoBoard Director
Nancy ReynoldsBoard Director
Ronald MusoniBoard Director
Stephen InegetBoard Director
Tori HarperBoard Director
Revenue and Support

Revenue Composition

Contributions and Grants
$637,922
Program Service Revenue
$0
Investment Income
$13
Other Revenue
$0
All Other Contributions
$637,922
Change in Net Assets
$22,698

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$130,628Fair Market Value (FMV)
Total Noncash Contributions1$130,628-

Audited Revenue Reconciliation

Revenue per Audited Statements
$637,935
Total Revenue per Audited Statements
$637,935
Total Revenue per Form 990
$637,935
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$362,281
Salaries, Compensation, and Employee Benefits$252,956
Total Fundraising Expense$22,341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,613$15,024$6,856$206,493
Current Officers, Directors, Trustees, and Key Employees$37,468$4,674$4,321$46,463
Travel$27,351$572-$27,923
Occupancy$18,090$7,598-$25,688
Fees for Services Legal-$13,825-$13,825
Other Expenses$184$794$8,660$9,638
Conferences and Meetings-$1,807$1,654$3,461
Depreciation Depletion-$3,052-$3,052
Office Expenses$2,089$605$70$2,764
Insurance-$1,939-$1,939
Fees for Services Other-$1,927-$1,927
All Other Expenses$961-$197$1,158
Total Functional Expenses$539,794$53,102$22,341$615,237

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$615,237
Total Expenses per Audited Statements$615,237
Total Expenses per Form 990$615,237
International Activity

International Summary

Offices
1
Employees
1
Spending
$584,358

International Compliance

Foreign grant records maintained
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaProgram servicesHealth Systems11$584,358
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
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
82 Nassau Street STE 60282, New York, NY 10038

Signing Officer

Name
Michel Musilikare
Title
Executive Direc
Phone
9082324618
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michel Musilikare
Formed
2008
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

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

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Rounding difference

General explanation attachment

Form 990, Part III, Line 4a) - 62 nurses and 2,801 community health workers (CHWs) were trained on screening, diagnosis and management of the most common childhood illnesses including malaria, diarrhea, pneumonia and malnutrition. Recognizing danger signs, timely referral and correct treatment were among the main outcomes of the training.- Health Builders expanded obstetric ultrasound technology to 16 health centers in Nyabihu District. Previously mothers in this district had to travel for more than two hours to access the technology at the hospital level. In total 16 obstetric ultrasound machines were donated and 32 nurses trained. Up to June 30, 2022, 17,437 mothers have been scanned and 858 high risk pregnancies referred to the nearest hospitals for further diagnosis. - Health Builders actively supported the health centers and CHWs to create awareness and educate the community on malaria prevention, child nutrition and hygiene. During these campaigns, deworming, vaccination and growth monitoring activities were also performed. In total 225,241 community members were reached out.- Health Builders continued to assist in COVID-19 vaccination campaigns in three districts by providing logistical and data entry support. In addition to that, 12 oxygen concentrators, 30 oxygen cylinders with regulators were donated to four hospitals. - Construction of Mwulire Health Center: Health Builders is almost completing the construction of a new health center in Rwamagana, a rural district in Eastern Province of Rwanda. The population in this sector currently requires at least one to two hours to reach the nearest health facility. This health center will serve over 27,000 people. - Health Posts Project: Health Builders has piloted this project in Rulindo, a rural district in the Northern Province of Rwanda. It is an all-inclusive project which consists of an innovative and modular design of three different sizes (Small, Medium and Large); construction; medical equipment with biomedical engineer apprentice for user training, repair and maintenance; management and clinical training and mentorship; and the ongoing monitoring and evaluation to assess the feasibility, impact and sustainability of the project. The three health posts will serve over 17,000 people residing in three cells of Rulindo District

Financial Statement Notes

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

Uncertainty in Income Taxes - The Organization is subject to income taxes in the United States and the State of New York on unrelated business income. The Organization has identified and evaluated its significant tax positions for which the statute of limitations remains open and determined there is no material unrecognized benefit or liability to be recorded. The Organizations federal returns are currently open under the statute of limitations for the year ended June 30, 202. The Organization does not anticipate that there will be any material changes in the unrecognized tax positions over the next 12 months. There have been no related tax penalties or interest classified as a tax expense in the statement of activities.

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IRS990/MissionDesc0Health Builders is a non-profit organization registered in the United States of America and in Rwanda. Health Builders strengthens health center management, improves clinical care and builds health care facilities for the rural communities in most need in Rwanda.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertainty in Income Taxes - The Organization is subject to income taxes in the United States and the State of New York on unrelated business income. The Organization has identified and evaluated its significant tax positions for which the statute of limitations remains open and determined there is no material unrecognized benefit or liability to be recorded. The Organizations federal returns are currently open under the statute of limitations for the year ended June 30, 202. The Organization does not anticipate that there will be any material changes in the unrecognized tax positions over the next 12 months. There have been no related tax penalties or interest classified as a tax expense in the statement of activities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Health Systems
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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/ExplanationTxt5Rounding difference
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Form 990, Part III, Line 4a) - 62 nurses and 2,801 community health workers (CHWs) were trained on screening, diagnosis and management of the most common childhood illnesses including malaria, diarrhea, pneumonia and malnutrition. Recognizing danger signs, timely referral and correct treatment were among the main outcomes of the training.- Health Builders expanded obstetric ultrasound technology to 16 health centers in Nyabihu District. Previously mothers in this district had to travel for more than two hours to access the technology at the hospital level. In total 16 obstetric ultrasound machines were donated and 32 nurses trained. Up to June 30, 2022, 17,437 mothers have been scanned and 858 high risk pregnancies referred to the nearest hospitals for further diagnosis. - Health Builders actively supported the health centers and CHWs to create awareness and educate the community on malaria prevention, child nutrition and hygiene. During these campaigns, deworming, vaccination and growth monitoring activities were also performed. In total 225,241 community members were reached out.- Health Builders continued to assist in COVID-19 vaccination campaigns in three districts by providing logistical and data entry support. In addition to that, 12 oxygen concentrators, 30 oxygen cylinders with regulators were donated to four hospitals. - Construction of Mwulire Health Center: Health Builders is almost completing the construction of a new health center in Rwamagana, a rural district in Eastern Province of Rwanda. The population in this sector currently requires at least one to two hours to reach the nearest health facility. This health center will serve over 27,000 people. - Health Posts Project: Health Builders has piloted this project in Rulindo, a rural district in the Northern Province of Rwanda. It is an all-inclusive project which consists of an innovative and modular design of three different sizes (Small, Medium and Large); construction; medical equipment with biomedical engineer apprentice for user training, repair and maintenance; management and clinical training and mentorship; and the ongoing monitoring and evaluation to assess the feasibility, impact and sustainability of the project. The three health posts will serve over 17,000 people residing in three cells of Rulindo District
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
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