Civic Intelligence

International Centre for Research in Agroforestry

EIN 31-1567778 • 501(c)3 • Nairobi, KE

Profile

To generate science based knowledge about the diverse roles that trees play in agricultural landscapes and to use its research to advance policies and practices that benefit the poor and the environment.

PO Box 30677 Cpo 00100NairobiKe

www.worldagroforestry.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.60x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.62x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

33rd percentile

-0.2%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$276,557

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

31st percentile

0.2%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

2.4%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$46,764,196

Down $649,614 (-1.4%) from 2022

Liabilities

Down

$28,227,989

Down $1,247,530 (-4.2%) from 2022

Net Assets

Up

$18,536,207

Up $597,916 (+3.3%) from 2022

Revenue

Up

$45,412,924

Up $1,533,350 (+3.5%) from 2022

Expenses

Down

$45,514,811

Down $699,976 (-1.5%) from 2022

Net Income

Up

-$101,887

Up $2,233,326 (+96%) from 2022

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2016: $66,356,000Liabilities 2016: $40,872,000Net Assets 2016: $25,484,0002016Assets 2017: $63,343,000Liabilities 2017: $39,145,000Net Assets 2017: $24,198,0002017Assets 2018: $59,879,000Liabilities 2018: $38,894,000Net Assets 2018: $20,985,0002018Assets 2019: $55,833,425Liabilities 2019: $34,628,176Net Assets 2019: $21,205,2492019Assets 2020: $51,945,469Liabilities 2020: $31,055,295Net Assets 2020: $20,890,1742020Assets 2021: $56,650,550Liabilities 2021: $36,377,046Net Assets 2021: $20,273,5042021Assets 2022: $47,413,810Liabilities 2022: $29,475,519Net Assets 2022: $17,938,2912022Assets 2024: $46,764,196Liabilities 2024: $28,227,989Net Assets 2024: $18,536,2072024

Highlighted filing

2024

Assets$46,764,196
Liabilities$28,227,989
Net Assets$18,536,207

Operations Trend

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

$80M$60M$40M$20M$0-$20MRevenue 2016: $62,806,000Expenses 2016: $64,434,000Net Income 2016: -$1,628,0002016Revenue 2017: $55,187,000Expenses 2017: $56,481,000Net Income 2017: -$1,294,0002017Revenue 2018: $57,459,072Expenses 2018: $59,415,133Net Income 2018: -$1,956,0612018Revenue 2019: $59,977,984Expenses 2019: $59,656,178Net Income 2019: $321,8062019Revenue 2020: $45,421,190Expenses 2020: $45,736,566Net Income 2020: -$315,3762020Revenue 2021: $47,516,870Expenses 2021: $48,133,540Net Income 2021: -$616,6702021Revenue 2022: $43,879,574Expenses 2022: $46,214,787Net Income 2022: -$2,335,2132022Revenue 2024: $45,412,924Expenses 2024: $45,514,811Net Income 2024: -$101,8872024

Highlighted filing

2024

Revenue$45,412,924
Expenses$45,514,811
Net Income-$101,887

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 12, 2025
Return Version
2024v5.2
Gross Receipts
$45,412,924
Mission and Program Overview

Mission

To generate science based knowledge about the diverse roles that trees play in agricultural landscapes and to use its research to advance policies and practices that benefit the poor and the environment.

To conduct scientific research globally

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$17,727,712$18,536,207▲ $808,495
Investments in Publicly Traded Securities$12,088,621$12,593,868▲ $505,247
Cash and Non-Interest-Bearing Accounts$9,403,477$10,175,698▲ $772,221
Pledges and Grants Receivable$8,582,309$9,986,673▲ $1,404,364
Savings and Temporary Cash Investments$8,951,333$4,827,878▼ $4,123,455
Accounts Receivable$2,458,452$4,018,210▲ $1,559,758
Land, Buildings, and Equipment, Net$3,663,675$3,668,730▲ $5,055
Prepaid Expenses and Deferred Charges$976,872$1,144,348▲ $167,476
Investments Other Securities$209,627$210,159▲ $532
Intangible Assets$166,995$91,379▼ $75,616
Inventories for Sale or Use$27,016$47,253▲ $20,237
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$46,662,443$46,764,196▲ $101,753
Other Assets Total$134,066--
Liabilities
Grants Payable$18,701,189$20,633,495▲ $1,932,306
Accounts Payable and Accrued Expenses$6,481,625$4,318,552▼ $2,163,073
Other Liabilities$3,751,917$3,275,942▼ $475,975
Total Liabilities$28,934,731$28,227,989▼ $706,742
Net Assets / Fund Balance
Total Net Assets Fund Balance$17,727,712$18,536,207▲ $808,495
Total Liabilities and Net Assets / Fund Balance$46,662,443$46,764,196▲ $101,753

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,673,628$7,884,219$10,557,847
Equipment$520,435$7,847,095$8,367,530
Other Land Buildings$351,516$3,061,907$3,413,423
Leasehold Improvements$123,151$452,849$576,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fergus SinclairProgram Leader (thru 9/12/24)FT$276,557-$276,557
Eliane UbalijoroCEO, Director General IcrafFT$218,129$26,000$244,129
Peter MinangDirector for AfricaPT$211,779$23,973$235,752
Ravindra Prabhu Deputy DirGeneral Research (thru 7/31/24)FT$192,077$31,146$223,223
Anja GassnerCifor-icraf Director EuropeFT$184,199$21,450$205,649
Sonya Dewi SantosoDirector of AsiaFT$137,692$20,039$157,731
Idah OgosoDirector of Human ResourcesFT$140,793$16,110$156,903
Elizabeth KariukiExecutive Manager (thru 10/17/24)FT$132,353$15,811$148,164
Alexander MullerTrustee-$29,146-$29,146
Doris CapistranoTrustee-$24,576-$24,576
Marja-liisa Tapio-bistromTrustee-$11,987-$11,987
Malik Bushra NazTrustee-$11,784-$11,784
Kathleen Ann MerriganTrustee-$10,668-$10,668
Helmy AbouleishTrustee-$10,000-$10,000
Maria TengoTrustee-$9,600-$9,600
Munoz Dodero FabiolaTrustee-$8,445-$8,445
Mego PinanditoTrustee--$8,000$8,000
Clemons JackTrustee-$4,000-$4,000
Ephantus KimothoTrustee-$4,000-$4,000
Sunita NarainTrustee-$2,400-$2,400

Board Members and Trustees

NameTitle
Vincent GitzDirector Fta, Dpp & Latin America
Kumar TumuluruDirector General Corp. Services

Highest Paid Contractors

ContractorServicesLocationCompensation
Palbina Travel LtdPurchase Of Air TicketsTHE GREEN HOUSE2ND FLOORWEST WING, Nairobi, Ke$1,817,789
Paradise Safari Park HotelAccommodation And Conference ServicesKASARANI OFF THIKA ROAD, Nairobi, Ke$456,690
Bunson Travel Services LtdPurchase Of Air TicketsPARK PALACE2ND PARKLANDS AVENUE, Nairobi, Ke$375,198
Cfao Motors Kenya LtdPurchase Of Vehicles,service,maintananceUKURU HIGHWAY OPP NYAYO STADIUM, Nairobi, Ke$286,924
Uber KenyaTaxi ServicesGROUND FLOOR RIVER FRONT, Nairobi, Ke$244,544
Revenue and Support

Revenue Composition

Contributions and Grants
$44,031,446
Program Service Revenue
$292,346
Investment Income
$457,963
Other Revenue
$631,169
All Other Contributions
$43,624,475
Change in Net Assets
$-101,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$45,412,924
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$910,382
Total Revenue per Audited Statements
$46,323,306
Total Revenue per Form 990
$45,412,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$20,856,757
Other Expenses$20,491,602
Grants and Similar Amounts Paid$4,166,452
Total Fundraising Expense$318,932
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,251,428$645,783$239,151$13,136,362
Conferences and Meetings$4,687,763$41,857$219$4,729,839
Fees for Services Other$4,136,701$507,893$66,007$4,710,601
Office Expenses$4,004,513$510,532$2,777$4,517,822
Other Employee Benefits$3,681,680$660,965$13$4,342,658
Foreign Grants$4,166,452--$4,166,452
Travel$3,491,177$487,245$7,735$3,986,157
Pension Plan Contributions$1,479,438$265,601-$1,745,039
Current Officers, Directors, Trustees, and Key Employees$66,979$1,565,719-$1,632,698
Depreciation Depletion$326,008$520,353$138$846,499
Occupancy$552,904$35,643$19$588,566
All Other Expenses$70,890$149,555-$220,445
Interest$55,423$66,619$401$122,443
Other Expenses$38,924$52,985$2,472$94,381
Fees for Services Accounting$51,866$39,425-$91,291
Fees for Services Legal$9,411$24,396-$33,807
Total Functional Expenses$39,586,231$5,609,648$318,932$45,514,811

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$45,514,811
Total Expenses per Audited Statements$45,514,811
Total Expenses per Form 990$45,514,811
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
59
Employees
651
Spending
$45,514,811

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 ServicesResearch & Dissemination26401$30,291,562
East Asia and the PacificProgram ServicesResearch & Dissemination330$10,260,555
Sub-saharan AfricaGrantsResearch & Dissemination30220$2,629,940
East Asia and the PacificGrants---$1,536,512
South AmericaProgram Services---$796,242
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Severence (staff Gratuity)$2,937,340
Staff Repatriation Fund$338,602
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
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, Part VI, Section A, Line 6

The organizations has members. These are board of trustees for the not for profit organization.

Form 990, Part VI, Section A, Line 7A

The organization has members who may elect one or more members of the governing body.

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

Form 990 is prepared by the corporate finance manager. The chief finance and operations officer reviews the form for completeness and accuracy. Thereafter, the director of finance and corporate services performs the final review and signs the form. An independent outside accounting firm also reviews the return.

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

Before each meeting, all board members completed a declaration form, and any new or potential conflicts arising between meetings were promptly reported to the chair and copied to the board secretary. The board secretary maintained a comprehensive register of potential conflicts and mitigating measures, which was shared with members prior to meetings. The chair oversaw conflict management, while members jointly ensured implementation of necessary measures, including withdrawing from matters that could create or appear to create a conflict. Meeting minutes documented any recusals and the mitigating actions taken, ensuring transparency and accountability.

Form 990, Part VI, Section B, Line 15

The salary reviews are done after a survey and comparison with similar organizations. The organization also receives information from surveys done by price waterhouse coopers (pwc), international economic intelligence and organization for economic cooperation & development (oecd). Thereafter, the compensation amounts are submitted to the board for approval. The deliberations and outcome of the compensation setting process is contemporaneously documented in board meeting minutes, and is performed on a yearly basis during year end reviews.

Form 990, Part VI, Section C, Line 19

The financial statements are posted on the website, while the organization's governing documents and conflict of interest policies are available on the intranet and in hard copies. These documents are accessible upon request for the same period of disclosure as set forth in section 6104(d).

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Elizabeth kariuki - jalan cifor, situ gede, bogor barat, bogor, jawa barat, indonesia 16115. Alexander muller - 19 a, abu bakar block, new garden town, lahore, punjab, pakistan. Marja-liisa tapio-bistrom - 2121 i st nw, washington, dc 20052. Kathleen ann merrigan - 8 muhugu park, kerarapon road, off ngong road, nairobi, kenya. Helmy abouleish - room no.4, club building, old jnu campus, new delhi, india 110 067. Maria tengo - 3 cairo-belbes desert road, el salam city, po box 2834, el horreya heliopolis, cairo, egypt. Munoz dodero fabiola - grad school of agriculture kyoto university kitashira oiwake-cho, kyoto, japan 606-8502. Mego pinandito - arm no. 28, central drive, dlf chattarpur farms, , delhi, india 110074.

Filing and Contact Details

Filer

Filer Name
International Centre for Research in
EIN
31-1567778
Phone
2542072240
Address
KE
Doing Business As
World Agroforestry Centre

Signing Officer

Name
David Kanini
Title
Chief Finance and Operating Officer
Signed
2025-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Kanini
Formed
1978
Voting Board Members
12
Independent Board Members
6
Employees
655
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
920 5TH AVENUE SUITE 2800, SEATTLE, WA 98104
Preparer
Sue Robison
Phone
2062814444
Supplemental Narrative

Additional Explanations

FORM 990, PAGE 1, LINE K:

Icraf is an autonomous, not-for-profit research & development institution supported by over 50 different governments, private foundations, regional development banks, and the world bank.

FORM 990, PART V, LINES 1A-2A AND SCHEDULE J, PART III:

None of the 622 employees of the organization are based in the u.s, thus no w-2's or 1099's are filed. On schedule j, part ii, the compensation for each person listed is not reported on a w-2 or 1099 because the employees are located outside the u.s.

Form 990, Part IX, Line 11G

Consultants: program service expenses 4,136,701. Management and general expenses 507,893. Fundraising expenses 66,007. Total expenses 4,710,601.

FORM 990, PART XI, LINE 9:

Foreign exchange loss 91,057. Ifrs for smes transition restatement 568,727.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Ifrs for smes transition restatement foreign exchange loss

Schedule D, Parts XI and XII

The organization's audited financial statements are prepared according to international accounting standards and not according to us generally accepted accounting principles so no reconciliations are required and asc 740-10 is not applicable.

Raw XML AppendixShowing 400 of 1,183 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR GENERAL CORP. SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR FTA, DPP & LATIN AMERICA
IRS990/Form990PartVIISectionAGrp/TitleTxt14CEO, DIRECTOR GENERAL ICRAF
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR FOR AFRICA
IRS990/Form990PartVIISectionAGrp/TitleTxt16GENERAL RESEARCH (THRU 7/31/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt17CIFOR-ICRAF DIRECTOR EUROPE
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF ASIA
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR OF HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE MANAGER (THRU 10/17/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt21PROGRAM LEADER (THRU 9/12/24)
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