Civic Intelligence

Achon Uganda Children'S Fund

990 • Fiscal year 2022 • EIN 26-3350571

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 11, 2024

13645 NW Lariat CtPortland, OR 97232

(503) 313-4496

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

77th percentile

27%

Higher net margin than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

95th percentile

193%

Faster asset growth than 95% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

81st percentile

85%

Faster revenue growth than 81% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$215,643

Up $142,156 (+193%) from 2021

Net Assets

Up

$215,643

Up $142,156 (+193%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$281,497

Up $129,040 (+85%) from 2021

Expenses

Up

$205,996

Up $55,529 (+37%) from 2021

Net Income

Up

$75,501

Up $73,511 (+3694%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $125,627Liabilities 2013: $0Net Assets 2013: $125,6272013Assets 2014: $79,993Liabilities 2014: $7,781Net Assets 2014: $72,2122014Assets 2015: $84,428Liabilities 2015: $329Net Assets 2015: $84,0992015Assets 2020: $71,499Liabilities 2020: $0Net Assets 2020: $15,8862020Assets 2021: $73,487Liabilities 2021: $0Net Assets 2021: $73,4872021Assets 2022: $215,643Liabilities 2022: $0Net Assets 2022: $215,6432022Assets 2023: $656,466Liabilities 2023: $0Net Assets 2023: $656,4662023Assets 2024: $681,694Liabilities 2024: $0Net Assets 2024: $681,6942024

Highlighted filing

2022

Assets$215,643
Liabilities$0
Net Assets$215,643

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $261,277Expenses 2013: $172,066Net Income 2013: $89,2112013Revenue 2014: $135,351Expenses 2014: $188,766Net Income 2014: -$53,4152014Revenue 2015: $170,869Expenses 2015: $158,982Net Income 2015: $11,8872015Revenue 2020: $137,755Expenses 2020: $121,869Net Income 2020: $15,8862020Revenue 2021: $152,457Expenses 2021: $150,467Net Income 2021: $1,9902021Revenue 2022: $281,497Expenses 2022: $205,996Net Income 2022: $75,5012022Revenue 2023: $687,287Expenses 2023: $264,853Net Income 2023: $422,4342023Revenue 2024: $263,558Expenses 2024: $247,901Net Income 2024: $15,6572024

Highlighted filing

2022

Revenue$281,497
Expenses$205,996
Net Income$75,501
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 11, 2024
Return Version
2022v5.0
Gross Receipts
$281,497
Mission and Program Overview

Mission

To provide funds to feed, clothe, shelter, provide health care and athletic activities and educate the people of otuke county, lira district, northern uganda, in order to promote health, fitness and self-sufficiency through education and fitness initiatives.

Achon Uganda Children's Fund (AUCF) raises and provides funds to Kristina Health Clinic of Otuke District of Northern Uganda. The clinic provides basic health services, maternity services, HIV/AIDS prevention and treatment and dental care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$85,536$160,537▲ $75,001
Investments in Publicly Traded Securities$69,804$50,578▼ $19,226
Savings and Temporary Cash Investments$4,028$4,528▲ $500
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$159,368$215,643▲ $56,275
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$159,368$215,643▲ $56,275
Total Net Assets Fund Balance$159,368$215,643▲ $56,275
Total Liabilities and Net Assets / Fund Balance$159,368$215,643▲ $56,275
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carrie DimoffBoard Member
Fred CasonBoard Member
Jeff CabaBoard Member
Julius AchonBoard Member
Michael FeeDirector of Communic
Angela FeeExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$280,992
Program Service Revenue
$0
Investment Income
$505
Other Revenue
$0
All Other Contributions
$280,992
Change in Net Assets
$75,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$200,719
Other Expenses$5,277
Total Fundraising Expense$770
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$200,719--$200,719
Insurance-$2,446-$2,446
Information Technology-$1,561-$1,561
Advertising--$434$434
Other Expenses-$252$336$252
Fees for Services Other-$200-$200
Office Expenses-$48-$48
Total Functional Expenses$200,719$4,507$770$205,996
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
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
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 A, Line 2

Michael Fee, Director of Communications of AUCF, is the son of Angela Fee, the Executive Director of AUCF. Both are unpaid volunteers of AUCF.

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

The organization's Form 990 will be reviewed by the board of Directors prior to filing. The final documents will also be provided to each board member at a subsequent board meeting.

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

All volunteers and board members are instructed to identify any conflicts of interest to the Executive Director and other board members. If a conflict of interest is identified, the issue is brought to the attention of the full board which will determine the appropriate resolution plan to resolve the conflict. No volunteer or board member is compensated financially by AUCF. The organization makes governing documents, conflict of interest, and financial statements available upon request.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Achon Uganda Childrens Fund
EIN
26-3350571
Phone
5033134496
Address
13645 NW Lariat Ct, Portland, OR 97232

Signing Officer

Name
David Fee
Title
Director of Ops
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

Firm
Taylor & Company An Accountancy Corporation
Address
2136 E Powers Ave, Fresno, CA 93720
Preparer
Brent A Taylor
Phone
5599404576
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Unrealized Loss on Investments = -$19226

Amended Explanation

Summary of the amendments Changes were due to the addition of an investment account not on the original filing, cash account adjustments, and minor expense adjustments and allocations. Details provided below.Prior year numbers changed for contributions and grants since prior year 2021 990-EZ was amended.Beginning net assets was $73,487 on the original filing and is $159,368 since the 2021 prior year 990-EZ was amended. 990 Part I Line 10 Changed from $0 to $505 for interest and dividend income; Line 13 Grants and similar amounts Changed from $200,000 to $200,719. Line 16b Fundraising expenses changed from $0 to $770.Line 17 Other expenses changed from $5,974 to $5,277. Line 18 Total expenses changed from $205,974 to $205,996. Lines 20 and 22 - Total assets at End of Year and net assets at end of year changed from $148,505 to $215,643.990 Part VII 1a - Added Julius Achon as Director to Part VII Section A 1a. Angela Fee updated as a Director.990 Part VIII Line 3 Changed from $0 to $505 for interest and dividend income.990 Part IX Line 3 - A Grants and other foreign assistance changed from $200,000 to $200,719. Line 12 Advertising and promotion changed from $336 to $434 and moved from Program expense to fundraising expense. Line 13 Office expenses changed from $0 to $48. Line 17 Travel changed from $719 to $0. Line 24a Books for supporters changed from $450 to $336. Line 25 Total functional expenses changed from $205,974 to $205,966 and allocations changed based on the detail on lines 1-24.Net assets at the end of the year changed due to changes in beginning net assets from prior year plus the addition of an investment account that included cash of $4,528 and publicly traded securities of $50,578.990 Part X Line 1 End of year cash balance increased from $148,505 to $160,537. Line 2 End of year savings and temporary cash investments changed from $0 to $4,528. Lines 27 and 32 - Total assets at End of Year and net assets at end of year changed from $148,505 to $215,643.Part XI Lines 1-4 Prior changes described generated changes in these lines. Line 9 Addition of the investment account generated unrealized loss of $19,226, which was $0 on the original filing. Schedule A Part II Line 8 was updated with dividend and interest income of $505.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0163
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0668
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00.99930
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt0927681
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0280992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0198041
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0137755
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0106056
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0204837
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0927681
IRS990ScheduleA/TotalSupportAmt0928349
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0200719
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Health Clinic
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Australia
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalOtherOrgCnt01
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Michael Fee, Director of Communications of AUCF, is the son of Angela Fee, the Executive Director of AUCF. Both are unpaid volunteers of AUCF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization's Form 990 will be reviewed by the board of Directors prior to filing. The final documents will also be provided to each board member at a subsequent board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All volunteers and board members are instructed to identify any conflicts of interest to the Executive Director and other board members. If a conflict of interest is identified, the issue is brought to the attention of the full board which will determine the appropriate resolution plan to resolve the conflict. No volunteer or board member is compensated financially by AUCF. The organization makes governing documents, conflict of interest, and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, conflict of interest policy, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Unrealized Loss on Investments = -$19226
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Summary of the amendments Changes were due to the addition of an investment account not on the original filing, cash account adjustments, and minor expense adjustments and allocations. Details provided below.Prior year numbers changed for contributions and grants since prior year 2021 990-EZ was amended.Beginning net assets was $73,487 on the original filing and is $159,368 since the 2021 prior year 990-EZ was amended. 990 Part I Line 10 Changed from $0 to $505 for interest and dividend income; Line 13 Grants and similar amounts Changed from $200,000 to $200,719. Line 16b Fundraising expenses changed from $0 to $770.Line 17 Other expenses changed from $5,974 to $5,277. Line 18 Total expenses changed from $205,974 to $205,996. Lines 20 and 22 - Total assets at End of Year and net assets at end of year changed from $148,505 to $215,643.990 Part VII 1a - Added Julius Achon as Director to Part VII Section A 1a. Angela Fee updated as a Director.990 Part VIII Line 3 Changed from $0 to $505 for interest and dividend income.990 Part IX Line 3 - A Grants and other foreign assistance changed from $200,000 to $200,719. Line 12 Advertising and promotion changed from $336 to $434 and moved from Program expense to fundraising expense. Line 13 Office expenses changed from $0 to $48. Line 17 Travel changed from $719 to $0. Line 24a Books for supporters changed from $450 to $336. Line 25 Total functional expenses changed from $205,974 to $205,966 and allocations changed based on the detail on lines 1-24.Net assets at the end of the year changed due to changes in beginning net assets from prior year plus the addition of an investment account that included cash of $4,528 and publicly traded securities of $50,578.990 Part X Line 1 End of year cash balance increased from $148,505 to $160,537. Line 2 End of year savings and temporary cash investments changed from $0 to $4,528. Lines 27 and 32 - Total assets at End of Year and net assets at end of year changed from $148,505 to $215,643.Part XI Lines 1-4 Prior changes described generated changes in these lines. Line 9 Addition of the investment account generated unrealized loss of $19,226, which was $0 on the original filing. Schedule A Part II Line 8 was updated with dividend and interest income of $505.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Amended Explanation
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0159368
IRS990/TotalAssetsEOYAmt0215643
IRS990/TotalAssetsGrp/BOYAmt0159368
IRS990/TotalAssetsGrp/EOYAmt0215643
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0280992
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0770
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04507
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0200719
IRS990/TotalFunctionalExpensesGrp/TotalAmt0205996
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0159368
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0215643
IRS990/TotalProgramServiceExpensesAmt0200719
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0505
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0281497
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0159368
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0215643
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013645 NW Lariat Ct
IRS990/USAddress/CityNm0Portland
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097232
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.achonugandachildren.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David Fee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director of Ops
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Achon Uganda Childrens Fund
ReturnHeader/Filer/BusinessNameControlTxt0ACHO
ReturnHeader/Filer/EIN0263350571
ReturnHeader/Filer/PhoneNum05033134496
ReturnHeader/Filer/USAddress/AddressLine1Txt013645 NW Lariat Ct
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097232
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455602425
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Taylor & Company An Accountancy Corporation
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02136 E Powers Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fresno
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093720
ReturnHeader/PreparerPersonGrp/PhoneNum05599404576
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brent A Taylor
ReturnHeader/ReturnTs02024-11-11T05:33:30-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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