Civic Intelligence

West African Research Association

EIN 52-1690509 • 501(c)3 • Boston, MA

Profile

The west african research association inc. (wara) was founded in 1989 to enhance collaborative research and scholarly exchange between u.s. And west african scholars, educators, and institutions and to increase knowledge about and interest in africa in the u.s.

232 Bay State Road Suite 408Boston, MA 02215

www.bu.edu/WARA

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

25th percentile

-8.6%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$67,500

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

11th percentile

-27%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$134,464

Down $50,792 (-27%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$134,464

Down $50,792 (-27%) from 2023

Revenue

Down

$593,178

Down $72,719 (-11%) from 2023

Expenses

Down

$643,970

Down $1,924 (-0.3%) from 2023

Net Income

Down

-$50,792

Down $70,795 (-354%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $132,098Liabilities 2010: $34,613Net Assets 2010: $97,4852010Assets 2011: $227,421Liabilities 2011: $0Net Assets 2011: $227,4212011Assets 2012: $228,767Liabilities 2012: $0Net Assets 2012: $228,7672012Assets 2013: $161,990Liabilities 2013: $0Net Assets 2013: $161,9902013Assets 2014: $158,818Liabilities 2014: $0Net Assets 2014: $158,8182014Assets 2015: $119,188Liabilities 2015: $0Net Assets 2015: $119,1882015Assets 2016: $134,971Liabilities 2016: $21,622Net Assets 2016: $113,3492016Assets 2017: $126,621Liabilities 2017: $14,990Net Assets 2017: $111,6312017Assets 2018: $123,252Liabilities 2018: $14,990Net Assets 2018: $108,2622018Assets 2019: $112,355Liabilities 2019: $1,189Net Assets 2019: $111,1662019Assets 2020: $160,519Liabilities 2020: $0Net Assets 2020: $160,5192020Assets 2021: $196,126Liabilities 2021: $0Net Assets 2021: $196,1262021Assets 2022: $165,253Liabilities 2022: $0Net Assets 2022: $165,2532022Assets 2023: $185,256Liabilities 2023: $0Net Assets 2023: $185,2562023Assets 2024: $134,464Liabilities 2024: $0Net Assets 2024: $134,4642024

Highlighted filing

2024

Assets$134,464
Liabilities$0
Net Assets$134,464

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,078,1982010Revenue 2011: $885,029Expenses 2011: $755,093Net Income 2011: $129,9362011Expenses 2012: $883,0572012Expenses 2013: $1,039,0892013Revenue 2014: $560,327Expenses 2014: $563,499Net Income 2014: -$3,1722014Revenue 2015: $601,842Expenses 2015: $641,472Net Income 2015: -$39,6302015Revenue 2016: $654,192Expenses 2016: $660,031Net Income 2016: -$5,8392016Revenue 2017: $697,148Expenses 2017: $695,372Net Income 2017: $1,7762017Revenue 2018: $590,002Expenses 2018: $593,371Net Income 2018: -$3,3692018Revenue 2019: $626,470Expenses 2019: $623,566Net Income 2019: $2,9042019Revenue 2020: $621,457Expenses 2020: $572,104Net Income 2020: $49,3532020Revenue 2021: $649,858Expenses 2021: $614,251Net Income 2021: $35,6072021Revenue 2022: $676,094Expenses 2022: $706,967Net Income 2022: -$30,8732022Revenue 2023: $665,897Expenses 2023: $645,894Net Income 2023: $20,0032023Revenue 2024: $593,178Expenses 2024: $643,970Net Income 2024: -$50,7922024

Highlighted filing

2024

Revenue$593,178
Expenses$643,970
Net Income-$50,792

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$0.59$0.64$0.05
2023Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.67$0.65$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.68$0.71$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.65$0.61$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.62$0.57$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$0.63$0.62$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.01$0.11$0.59$0.59$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.01$0.11$0.70$0.70$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.11$0.65$0.66$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.60$0.64$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.56$0.56$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$1.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$0.88
2011Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$0.89$0.76$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.03$0.10$1.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 4, 2025
Return Version
2023v6.0
Gross Receipts
$593,178
Mission and Program Overview

Mission

The west african research association inc. (wara) was founded in 1989 to enhance collaborative research and scholarly exchange between u.s. And west african scholars, educators, and institutions and to increase knowledge about and interest in africa in the u.s.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$181,012$130,082▼ $50,930
Total Assets$185,256$134,464▼ $50,792
Other Assets Total$4,244$4,382▲ $138
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$185,256$134,464▼ $50,792
Total Net Assets Fund Balance$185,256$134,464▼ $50,792
Total Liabilities and Net Assets / Fund Balance$185,256$134,464▼ $50,792
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jenny ParkerExecutive Di$67,500$67,500

Board Members and Trustees

NameTitle
Sylvia MacauleyPresident
Ismael MontanaPast Preside
Rita Kiki EdozieSecretary
Hilary HungerfordTreasurer
Cinder Cooper-barnesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$541,310
Program Service Revenue
$51,868
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,505
Change in Net Assets
$-50,792

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 Amount
Real Estate Commercial1$90,595
Total Noncash Contributions1$90,595

Audited Revenue Reconciliation

Revenue per Audited Statements
$593,178
Total Revenue per Audited Statements
$593,178
Total Revenue per Form 990
$593,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$550,452
Salaries, Compensation, and Employee Benefits$93,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$64,320$16,080-$80,400
Other Salaries and Wages$58,300$14,575-$72,875
All Other Expenses$15,511$1,730-$17,241
Travel$13,482$3,370-$16,852
Other Employee Benefits$11,994$2,998-$14,992
Conferences and Meetings$8,702$2,176-$10,878
Fees for Services Accounting$7,799$1,950-$9,749
Office Expenses$6,750$1,688-$8,438
Other Expenses$5,892$1,473-$7,365
Payroll Taxes$4,521$1,130-$5,651
Total Functional Expenses$576,480$67,490$0$643,970

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$643,970
Total Expenses per Audited Statements$643,970
Total Expenses per Form 990$643,970
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Organization has domestic members.

Form 990, Page 6, Part VI, Line 7A

Organization members do elect members for governing board.

Form 990, Page 6, Part VI, Line 7B

Major decisions are decided by governing board.

Form 990, Page 6, Part VI, Line 11B

Form 990 was reviewed by admin personnel before filing.

Form 990, Page 6, Part VI, Line 12C

Any conflicts of interest are disclosed upon taking office. Each director is required to complete a written statement of disclosure upon taking office.

Form 990, Page 6, Part VI, Line 15A

Compensation is determined by the governing board.

Form 990, Page 6, Part VI, Line 15B

Compensation is determined by the governing board.

Form 990, Page 6, Part VI, Line 19

Governing docs and returns are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
West African Research Association
EIN
52-1690509
Phone
6173538902
Address
232 BAY STATE ROAD SUITE 408, BOSTON, MA 02215

Signing Officer

Name
Hilary Hungerford
Title
Treasurer
Phone
6173538902
Signed
2025-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sylvia Macauley
Formed
1989
Legal Domicile
Dc
Voting Board Members
6
Independent Board Members
6
Employees
1

Preparer

Firm
Lee Yee & Company Pc
Address
20 SOUTHWEST PARK, WESTWOOD, MA 02090-1548
Preparer
Gary F Yee
Phone
7812372525
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The west african research association inc. (wara) was founded in 1989 to enhance collaborative research and scholarly exchange between u.s. And west african scholars, educators, and institutions and to increase knowledge about and interest in africa in the u.s.

Form 990, Page 2, Part III, Line 4D

X

Raw XML Appendix357 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.

Path#Value
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IRS990/AllOtherContributionsAmt06505
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IRS990/AnnualDisclosureCoveredPrsnInd0true
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IRS990/BooksInCareOfDetail/PhoneNum06173538902
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IRS990/BooksInCareOfDetail/USAddress/CityNm0BOSTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
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IRS990/CashNonInterestBearingGrp/BOYAmt0181012
IRS990/CashNonInterestBearingGrp/EOYAmt0130082
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
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IRS990/CompensationProcessCEOInd0true
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IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02176
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt08702
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0541310
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0550452
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt051868
IRS990/CYRevenuesLessExpensesAmt0-50792
IRS990/CYSalariesCompEmpBnftPaidAmt093518
IRS990/CYTotalExpensesAmt0643970
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IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
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IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0347052
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01950
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07799
IRS990/FeesForServicesAccountingGrp/TotalAmt09749
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JENNY PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm1CINDER COOPER-BARNES
IRS990/Form990PartVIISectionAGrp/PersonNm2RITA KIKI EDOZIE
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IRS990/Form990PartVIISectionAGrp/PersonNm4SYLVIA MACAULEY
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt067500
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WEST AFRICAN RESEARCH ASSOCIATION INC. (WARA) WAS FOUNDED IN 1989 TO ENHANCE COLLABORATIVE RESEARCH AND SCHOLARLY EXCHANGE BETWEEN U.S. AND WEST AFRICAN SCHOLARS, EDUCATORS, AND INSTITUTIONS AND TO INCREASE KNOWLEDGE ABOUT AND INTEREST IN AFRICA IN THE U.S.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION MEMBERS DO ELECT MEMBERS FOR GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MAJOR DECISIONS ARE DECIDED BY GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 WAS REVIEWED BY ADMIN PERSONNEL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANY CONFLICTS OF INTEREST ARE DISCLOSED UPON TAKING OFFICE. EACH DIRECTOR IS REQUIRED TO COMPLETE A WRITTEN STATEMENT OF DISCLOSURE UPON TAKING OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION IS DETERMINED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COMPENSATION IS DETERMINED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9GOVERNING DOCS AND RETURNS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990/WebsiteAddressTxt0WWW.BU.EDU/WARA
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HILARY HUNGERFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06173538902
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST AFRICAN RESEARCH ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O JENNY PARKER DIRECTOR
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0521690509
ReturnHeader/Filer/PhoneNum06173538902
ReturnHeader/Filer/USAddress/AddressLine1Txt0232 BAY STATE ROAD SUITE 408
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEE YEE & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020 SOUTHWEST PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0020901548
ReturnHeader/PreparerPersonGrp/PhoneNum07812372525
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY F YEE
ReturnHeader/ReturnTs02025-06-10T11:47:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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