Civic Intelligence

Rafiki Foundation Incorporated

990 • Fiscal year 2013 • EIN 74-2477089

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 06, 2014

PO Box 198832727-1988

(352) 483-9131

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Liabilities / Revenue

12th percentile

0.05x

Higher debt load relative to revenue than 12% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Net Margin

23rd percentile

-2.4%

Higher net margin than 23% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Top Officer Pay

14th percentile

$100,443

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Asset Growth

22nd percentile

-1.7%

Faster asset growth than 22% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$26,227,828

Down $444,787 (-1.7%) from 2012

Net Assets

Down

$25,835,286

Down $104,694 (-0.4%) from 2012

Liabilities

Down

$392,542

Down $340,093 (-46%) from 2012

Revenue

$8,313,201

No earlier filing loaded for comparison.

Expenses

Down

$8,516,026

Down $53,597 (-0.6%) from 2012

Net Income

-$202,825

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $30,506,926Liabilities 2010: $596,518Net Assets 2010: $29,910,4082010Assets 2011: $27,049,770Liabilities 2011: $980,448Net Assets 2011: $26,069,3222011Assets 2012: $26,672,615Liabilities 2012: $732,635Net Assets 2012: $25,939,9802012Assets 2013: $26,227,828Liabilities 2013: $392,542Net Assets 2013: $25,835,2862013Assets 2014: $26,388,095Liabilities 2014: $779,315Net Assets 2014: $25,608,7802014Assets 2015: $25,828,625Liabilities 2015: $57,028Net Assets 2015: $25,771,5972015Assets 2016: $25,167,513Liabilities 2016: $43,656Net Assets 2016: $25,123,8572016Assets 2017: $24,471,479Liabilities 2017: $80,649Net Assets 2017: $24,390,8302017Assets 2018: $23,642,198Liabilities 2018: $146,092Net Assets 2018: $23,496,1062018Assets 2019: $22,181,737Liabilities 2019: $38,554Net Assets 2019: $22,143,1832019Assets 2020: $22,647,434Liabilities 2020: $42,024Net Assets 2020: $22,605,4102020Assets 2021: $23,488,735Liabilities 2021: $49,758Net Assets 2021: $23,438,9772021Assets 2022: $22,250,426Liabilities 2022: $636,184Net Assets 2022: $21,614,2422022Assets 2023: $21,829,765Liabilities 2023: $608,620Net Assets 2023: $21,221,1452023Assets 2024: $20,130,857Liabilities 2024: $515,477Net Assets 2024: $19,615,3802024

Highlighted filing

2013

Assets$26,227,828
Liabilities$392,542
Net Assets$25,835,286

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,830,5242010Expenses 2011: $11,422,8392011Expenses 2012: $8,569,6232012Revenue 2013: $8,313,201Expenses 2013: $8,516,026Net Income 2013: -$202,8252013Revenue 2014: $9,100,620Expenses 2014: $9,298,796Net Income 2014: -$198,1762014Revenue 2015: $9,019,838Expenses 2015: $8,697,078Net Income 2015: $322,7602015Revenue 2016: $7,960,060Expenses 2016: $8,712,982Net Income 2016: -$752,9222016Revenue 2017: $8,016,437Expenses 2017: $8,708,827Net Income 2017: -$692,3902017Revenue 2018: $8,470,579Expenses 2018: $9,300,134Net Income 2018: -$829,5552018Revenue 2019: $7,921,677Expenses 2019: $9,356,352Net Income 2019: -$1,434,6752019Revenue 2020: $9,146,875Expenses 2020: $8,670,211Net Income 2020: $476,6642020Revenue 2021: $10,619,159Expenses 2021: $9,785,592Net Income 2021: $833,5672021Revenue 2022: $9,489,772Expenses 2022: $11,314,507Net Income 2022: -$1,824,7352022Revenue 2023: $11,342,324Expenses 2023: $11,735,421Net Income 2023: -$393,0972023Revenue 2024: $10,178,243Expenses 2024: $11,784,008Net Income 2024: -$1,605,7652024

Highlighted filing

2013

Revenue$8,313,201
Expenses$8,516,026
Net Income-$202,825
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 6, 2014
Return Version
2013v3.1
Gross Receipts
$11,100,884
Mission and Program Overview

Mission

To help africans know god and to help them raise their standard of living with excellence and integrity. Rafiki is a christian, interdenominational mission organization incorporated in the united states. The foundation operates one rafiki training village in each of ten african countries. Rafiki's mission:training africans to transform africa for christ. Rafiki's vision: equipping a mulititude of africans to bring educational, biblical, and economic transformation to their continent. Rafiki's strategy: rafiki has established one model rafiki training village in each of the ten african countries where orphans are cared for and educated with christian, classical curriculum, leading to a vocation or college. In addition, each village has a prek-12 christian classical school for the orphans and disadvantaged children from the community. Plus seven of the ten rafiki villages contain a christian teacher's college providing tuition free teacher training. Lastly, rafiki partners with 23 africa

Rafikis mission: the mission of the rafiki foundation is to help africans know god and to help them raise their standard of living. Rafiki is a christian, interdenominational mission organization incorporated in the united states with its home office in eustis, florida. The foundation operates one rafiki training village in each of ten african countries. Rafikis vision: rafikis vision is to help africans in these ten countries know god through bible study, and to help them raise their standard of living through orphan care, education, and by providing a market for the sale of handcrafts made by widows. Rafikis strategy: rafiki has established one model rafiki training village in each of ten african countries where orphans are cared for and educated with christian, classical curriculum, leading to a vocation or college. Rafiki's work is located in ethiopia, ghana, kenya, liberia, malawi, nigeria, rwanda, tanzania, uganda, and zambia. These countries have invited rafiki to come there and

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$20,113,120$19,951,233▼ $161,887
Investments in Publicly Traded Securities$3,178,536$3,058,419▼ $120,117
Cash and Non-Interest-Bearing Accounts$2,271,042$2,292,369▲ $21,327
Savings and Temporary Cash Investments$269,696$202,459▼ $67,237
Prepaid Expenses and Deferred Charges$180,985$87,555▼ $93,430
Accounts Receivable$102,443$71,108▼ $31,335
Inventories for Sale or Use-$44,873-
Total Assets$26,672,615$26,227,828▼ $444,787
Other Assets Total$556,793$519,812▼ $36,981
Liabilities
Other Liabilities$619,405$313,263▼ $306,142
Accounts Payable and Accrued Expenses$113,230$79,279▼ $33,951
Total Liabilities$732,635$392,542▼ $340,093
Net Assets / Fund Balance
Unrestricted Net Assets$22,351,378$21,418,622▼ $932,756
Temporarily Rstr Net Assets$3,588,602$4,416,664▲ $828,062
Total Net Assets Fund Balance$25,939,980$25,835,286▼ $104,694
Total Liabilities and Net Assets / Fund Balance$26,672,615$26,227,828▼ $444,787

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,654,518$7,591,577$25,246,095
Land$2,021,373-$2,021,373
Equipment$215,636$523,532$739,168
Other Land Buildings$59,706$30,410$90,116
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karen ElliotCEOFT$100,443$100,443
Rosemary JensenPresidentFT$42,343$42,343

Board Members and Trustees

NameTitle
Carla NorthingtonDirector
Cecil YoungDirector
Dennis JohnsonDirector
Mayhoward JohnstonDirector
Susan CrawfordDirector
Tim HokeDirector
Tom ShoquistTreasurer
John ChunnVP/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$8,097,771
Program Service Revenue
$0
Investment Income
$102,712
Other Revenue
$112,718
All Other Contributions
$8,097,771
Change in Net Assets
$-202,825

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,313,201
Revenue Not Reported on Form 990
$98,132
Total Revenue per Audited Statements
$8,411,333
Total Revenue per Form 990
$8,313,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,357,345
Salaries, Compensation, and Employee Benefits$2,158,681
Total Fundraising Expense$198,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,294,495$194,870$72,458$1,561,823
Depreciation Depletion$1,180,840$76,009$28,242$1,285,091
Other Employee Benefits$442,232$72,662$27,018$541,912
All Other Expenses$360,840$45,741$23,660$430,241
Other Expenses$370,476--$370,476
Fees for Services Other$98,966$48,649$15,870$163,485
Office Expenses$75,546$22,879$15,346$113,771
Fees for Service Investment Mgmnt Fees-$81,481-$81,481
Payroll Taxes$44,840$7,367$2,739$54,946
Travel$42,259-$4,695$46,954
Insurance$27,451$13,032$4,846$45,329
Occupancy$18,689$8,872$3,299$30,860
Information Technology$2,585$1,228$456$4,269
Total Functional Expenses$7,744,607$572,790$198,629$8,516,026

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,516,026
Total Expenses per Audited Statements$8,516,026
Total Expenses per Form 990$8,516,026
International Activity

International Summary

Offices
70
Employees
378
Spending
$4,390,207

International Compliance

Foreign grant records maintained
No
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 ServicesCHILDREN'S CENTERS1054$2,638,087
Sub-saharan AfricaProgram ServicesOutreach1054$663,830
Sub-saharan AfricaProgram ServicesEducation1054$483,471
Sub-saharan AfricaProgram ServicesMini-mission1054$370,476
Sub-saharan AfricaProgram ServicesRice Program1054$111,535
Sub-saharan AfricaProgram ServicesMedical Centers Oper1054$81,331
Sub-saharan AfricaProgram ServicesProjects1054$41,477
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
Net Pension Benefit Obligation$313,263
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 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, Page 6, Part VI, Line 2

Rosemary jensen cecil young sister

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

The board collectively reviews the form 990 and makes inquiry to their accountant regarding any questions they may have.

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

Conflicts of interest are to be disclosed immediately. The board reviews relationships with customers and vendors for any conflicts.

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

The organization researches and reviews executive and key employee compensation for other comparable not-for-profits and the board makes final approval. Compensation reasonableness is reviewed on an annual basis by the board.

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

The organization researches and reviews executive and key employee compensation for other comparable not-for-profits and the board makes final approval. Compensation reasonableness is reviewed on an annual basis by the board.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies and financial statements as well as form 990 will be available to the public upon request.

Filing and Contact Details

Filer

EIN
74-2477089
Phone
3524839131

Signing Officer

Name
Karen Elliot
Title
CEO
Phone
3524839131
Signed
2014-08-06

Organization Details

Principal Officer
Karen Elliot
Formed
1987
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
8
Employees
72
Volunteers
280

Preparer

Preparer
Clare L Garner Jr CPA
Phone
3523836300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Rafikis mission: the mission of the rafiki foundation is to help africans know god and to help them raise their standard of living. Rafiki is a christian, interdenominational mission organization incorporated in the united states with its home office in eustis, florida. The foundation operates one rafiki training village in each of ten african countries. Rafikis vision: rafikis vision is to help africans in these ten countries know god through bible study, and to help them raise their standard of living through orphan care, education, and by providing a market for the sale of handcrafts made by widows. Rafikis strategy: rafiki has established one model rafiki training village in each of ten african countries where orphans are cared for and educated with christian, classical curriculum, leading to a vocation or college. Rafiki's work is located in ethiopia, ghana, kenya, liberia, malawi, nigeria, rwanda, tanzania, uganda, and zambia. These countries have invited rafiki to come there and have officially registered the foundation as an ngo. Each village will have a minimum of seven cottages, four school buildings, a dining hall, four missionary residences, two residence halls, the advanced learning institute complex (three buildings), and guest house for a total of twenty-two buildings minimum. Each village is built on approximately fifty acres and has a garden, playing field, playground equipment, and storage buildings. The villages are self-sufficient with their own generators and bore-hole water supply.

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

Children living in a cottage with a trained african woman who serves as their mother. The rafiki mothers are trained and supervised by a qualified childcare administrator who oversees their work. Rafiki provides a christian classical education to these children from preschool through grade 12. When the children graduate from high school they are enrolled in college or vocational programs so that they can live independently and become godly contributors in their home countries. The program will grow to a total of 1,000 children. Rafiki education program is developing ten accredited, registered k-12 christian classical schools - one k-12 school at each of its ten villages. These schools provide a high quality education for both resident children and day students from the community. The rafiki schools currently educate more than 1,300 students. The children are taught using rafiki's christian classical curriculum which has been developed specifically for africa. This curriculum provides both textbooks and lesson plans and has been written to international standards, incorporating african national syllabus requirements. All courses are written from a biblical worldview and are culturally relevant to africa. The schools not only provide a high quality education in core courses in maths, language arts, and sciences, but also in athletics, art, music, and vocational courses. Students graduate with a well-rounded education, critical thinking skills, and tools for lifelong learning. The rafiki widows program presently helps more than 2,500 poor women in eight of rafiki's ten countries. Working in partnership with local churches, rafiki provides design guidance and quality standards for handcrafts which are representative of crafts produced in their local economy. Rafiki markets these products in the u.s. To support the women and cover the cost of shipping and marketing. The rafiki bible study program provides a comprehensive bible study (600 weeks of lessons covering all sixty-six books of the bible), primarily for rafiki's k-12 schools and partner church schools. The bible study has been developed by theologians in the u.s. And africa and is written at various age-comprehension levels by individuals experienced in teaching children. This material is being used by all program participants in rafikis childcare, education, widows, and advanced learning institute programs. Presently it is estimated that more than 130,000 children have access to the rafiki bible study materials through the partner church schools in the ten countries in africa. The advanced learning institute program, currently under development, will be the capstone of rafikis education program, providing post-secondary education for adults in teacher training, business, music, and art. The first part of this program will be launched in 2013 and will train women in the start-up of private, christian, classical preschool/kindergartens in rafiki's ten countries. This ten-week course (minimum) will be self-study distance learning with courses in computer, keyboard, classroom management, early childhood development, record keeping, and how to start a school. With unemployment running as high as 70% in these ten countries, and with the great need for better education, this program will supply two major needs: jobs and quality schools. The participants will not only be educated through the classroom materials but will also participate in a practicum at rafiki's school. Upon completion of the course they receive a complete set of rafiki's curriculum and guidance in how to start their school. Financial notes: rafiki is a member of the ecfa and maintains high standards in terms of managing its financial resources. Rafikis fundraising depends heavily upon prayer. In addition to bible study and prayer each day at all rafiki villages in africa, the rafiki staff members at the rafiki home office in eustis, fl start each workday with prayer and bible study. There are currently about 350

Form 990, Part V, Line 4B

Ethiopia, ghana, kenya, liberia, malawi, nigeria, rwanda, tanzania, uganda, zambia

Financial Statement Notes

Schedule D, Page 3, Part X

The internal revenue service has recognized rafiki foundation, inc. As a tax-exempt organization under section 501(c)(3) of the internal revenue code. Accordingly, income earned in furtherance of the foundations tax- exempt purpose is exempt from federal and state income taxes and, therefore, these financial statements include no provision or liability for income taxes. The foundation follows the reporting and disclosure guidance for uncertainty in income taxes as defined in fasb asc 740. The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. As of december 31, 2013, the foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Generally, the irs may review the returns for the past three years.

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IRS990/ActivityOrMissionDesc0RAFIKIS MISSION: THE MISSION OF THE RAFIKI FOUNDATION IS TO HELP AFRICANS KNOW GOD AND TO HELP THEM RAISE THEIR STANDARD OF LIVING. RAFIKI IS A CHRISTIAN, INTERDENOMINATIONAL MISSION ORGANIZATION INCORPORATED IN THE UNITED STATES WITH ITS HOME OFFICE IN EUSTIS, FLORIDA. THE FOUNDATION OPERATES ONE RAFIKI TRAINING VILLAGE IN EACH OF TEN AFRICAN COUNTRIES. RAFIKIS VISION: RAFIKIS VISION IS TO HELP AFRICANS IN THESE TEN COUNTRIES KNOW GOD THROUGH BIBLE STUDY, AND TO HELP THEM RAISE THEIR STANDARD OF LIVING THROUGH ORPHAN CARE, EDUCATION, AND BY PROVIDING A MARKET FOR THE SALE OF HANDCRAFTS MADE BY WIDOWS. RAFIKIS STRATEGY: RAFIKI HAS ESTABLISHED ONE MODEL RAFIKI TRAINING VILLAGE IN EACH OF TEN AFRICAN COUNTRIES WHERE ORPHANS ARE CARED FOR AND EDUCATED WITH CHRISTIAN, CLASSICAL CURRICULUM, LEADING TO A VOCATION OR COLLEGE. RAFIKI'S WORK IS LOCATED IN ETHIOPIA, GHANA, KENYA, LIBERIA, MALAWI, NIGERIA, RWANDA, TANZANIA, UGANDA, AND ZAMBIA. THESE COUNTRIES HAVE INVITED RAFIKI TO COME THERE AND
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IRS990/Desc0THE RAFIKI FOUNDATION IS A CHRISTIAN ORGANIZATION WHOSE GOAL IS TO HELP AFRICANS KNOW GOD AND TO RAISE THEIR STANDARD OF LIVING THROUGH THE FOLLOWING FIVE PROGRAMS: CHILDCARE, EDUCATION, WIDOWS, BIBLE STUDY, AND ADVANCED LEARNING INSTITUTE. SEE SCHEDULE O FOR A COMPLETE STATEMENT. THE CHILDCARE PROGRAM PROVIDES A PERMANENT HOME FOR ORPHANS WITHIN EACH OF THE TEN RAFIKI VILLAGES. EACH VILLAGE IS EQUIPPED TO PROVIDE COMPLETE CARE FOR UP TO 100 CHILDREN, INCLUDING HOUSING, CLOTHING, MEALS, EDUCATION, RECREATION, AND MEDICAL CARE. AT JULY 2014 RAFIKI IS HOME TO A TOTAL OF 846 CHILDREN, RANGING IN AGE FROM TWO TO TWENTY, WHO LIVE AT OUR TEN VILLAGES. THESE CHILDREN ARE RAISED IN A FAMILY-LIKE SETTING WITH TEN CHILDREN LIVING IN A COTTAGE WITH A TRAINED AFRICAN WOMAN WHO SERVES AS THEIR MOTHER. THE RAFIKI MOTHERS ARE TRAINED AND SUPERVISED BY A QUALIFIED CHILDCARE ADMINISTRATOR WHO OVERSEES THEIR WORK. RAFIKI PROVIDES A CHRISTIAN CLASSICAL EDUCATION TO THESE CHILDREN FROM PRESCHOOL THROUGH GRADE 12. WHEN THE CHILDREN GRADUATE FROM HIGH SCHOOL THEY ARE ENROLLED IN COLLEGE OR VOCATIONAL PROGRAMS SO THAT THEY CAN LIVE INDEPENDENTLY AND BECOME GODLY CONTRIBUTORS IN THEIR HOME COUNTRIES. THE PROGRAM WILL GROW TO A TOTAL OF 1,000 CHILDREN. RAFIKI EDUCATION PROGRAM IS DEVELOPING TEN ACCREDITED, REGISTERED K-12 CHRISTIAN CLASSICAL SCHOOLS - ONE K-12 SCHOOL AT EACH OF ITS TEN VILLAGES. THESE SCHOOLS PROVIDE A HIGH QUALITY EDUCATION FOR BOTH RESIDENT CHILDREN AND DAY STUDENTS FROM THE COMMUNITY. THE RAFIKI SCHOOLS CURRENTLY EDUCATE MORE THAN 1,300 STUDENTS. THE CHILDREN ARE TAUGHT USING RAFIKI'S CHRISTIAN CLASSICAL CURRICULUM WHICH HAS BEEN DEVELOPED SPECIFICALLY FOR AFRICA. THIS CURRICULUM PROVIDES BOTH TEXTBOOKS AND LESSON PLANS AND HAS BEEN WRITTEN TO INTERNATIONAL STANDARDS, INCORPORATING AFRICAN NATIONAL SYLLABUS REQUIREMENTS. ALL COURSES ARE WRITTEN FROM A BIBLICAL WORLDVIEW AND ARE CULTURALLY RELEVANT TO AFRICA. THE SCHOOLS NOT ONLY PROVIDE A HIGH QUALITY EDUCATION IN CORE COURSES IN MATHS, LANGUAGE ARTS, AND SCIENCES, BUT ALSO IN ATHLETICS, ART, MUSIC, AND VOCATIONAL COURSES. STUDENTS GRADUATE WITH A WELL-ROUNDED EDUCATION, CRITICAL THINKING SKILLS, AND TOOLS FOR LIFELONG LEARNING. THE RAFIKI WIDOWS PROGRAM PRESENTLY HELPS MORE THAN 2,500 POOR WOMEN IN EIGHT OF RAFIKI'S TEN COUNTRIES. WORKING IN PARTNERSHIP WITH LOCAL CHURCHES, RAFIKI PROVIDES DESIGN GUIDANCE AND QUALITY STANDARDS FOR HANDCRAFTS WHICH ARE REPRESENTATIVE OF CRAFTS PRODUCED IN THEIR LOCAL ECONOMY. RAFIKI MARKETS THESE PRODUCTS IN THE U.S. TO SUPPORT THE WOMEN AND COVER THE COST OF SHIPPING AND MARKETING. THE RAFIKI BIBLE STUDY PROGRAM PROVIDES A COMPREHENSIVE BIBLE STUDY (600 WEEKS OF LESSONS COVERING ALL SIXTY-SIX BOOKS OF THE BIBLE), PRIMARILY FOR RAFIKI'S K-12 SCHOOLS AND PARTNER CHURCH SCHOOLS. THE BIBLE STUDY HAS BEEN DEVELOPED BY THEOLOGIANS IN THE U.S. AND AFRICA AND IS WRITTEN AT VARIOUS AGE-COMPREHENSION LEVELS BY INDIVIDUALS EXPERIENCED IN TEACHING CHILDREN. THIS MATERIAL IS BEING USED BY ALL PROGRAM PARTICIPANTS IN RAFIKIS CHILDCARE, EDUCATION, WIDOWS, AND ADVANCED LEARNING INSTITUTE PROGRAMS. PRESENTLY IT IS ESTIMATED THAT MORE THAN 130,000 CHILDREN HAVE ACCESS TO THE RAFIKI BIBLE STUDY MATERIALS THROUGH THE PARTNER CHURCH SCHOOLS IN THE TEN COUNTRIES IN AFRICA. THE ADVANCED LEARNING INSTITUTE PROGRAM, CURRENTLY UNDER DEVELOPMENT, WILL BE THE CAPSTONE OF RAFIKIS EDUCATION PROGRAM, PROVIDING POST-SECONDARY EDUCATION FOR ADULTS IN TEACHER TRAINING, BUSINESS, MUSIC, AND ART. THE FIRST PART OF THIS PROGRAM WILL BE LAUNCHED IN 2013 AND WILL TRAIN WOMEN IN THE START-UP OF PRIVATE, CHRISTIAN, CLASSICAL PRESCHOOL/KINDERGARTENS IN RAFIKI'S TEN COUNTRIES. THIS TEN-WEEK COURSE (MINIMUM) WILL BE SELF-STUDY DISTANCE LEARNING WITH COURSES IN COMPUTER, KEYBOARD, CLASSROOM MANAGEMENT, EARLY CHILDHOOD DEVELOPMENT, RECORD KEEPING, AND HOW TO START A SCHOOL. WITH UNEMPLOYMENT RUNNING AS HIGH AS 70% IN THESE TEN COUNTRIES, AND WITH THE GREAT NEED FOR BETTER EDUCATION, THIS PROG
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IRS990/MissionDesc0RAFIKIS MISSION: THE MISSION OF THE RAFIKI FOUNDATION IS TO HELP AFRICANS KNOW GOD AND TO HELP THEM RAISE THEIR STANDARD OF LIVING. RAFIKI IS A CHRISTIAN, INTERDENOMINATIONAL MISSION ORGANIZATION INCORPORATED IN THE UNITED STATES WITH ITS HOME OFFICE IN EUSTIS, FLORIDA. THE FOUNDATION OPERATES ONE RAFIKI TRAINING VILLAGE IN EACH OF TEN AFRICAN COUNTRIES. RAFIKIS VISION: RAFIKIS VISION IS TO HELP AFRICANS IN THESE TEN COUNTRIES KNOW GOD THROUGH BIBLE STUDY, AND TO HELP THEM RAISE THEIR STANDARD OF LIVING THROUGH ORPHAN CARE, EDUCATION, AND BY PROVIDING A MARKET FOR THE SALE OF HANDCRAFTS MADE BY WIDOWS. RAFIKIS STRATEGY: RAFIKI HAS ESTABLISHED ONE MODEL RAFIKI TRAINING VILLAGE IN EACH OF TEN AFRICAN COUNTRIES WHERE ORPHANS ARE CARED FOR AND EDUCATED WITH CHRISTIAN, CLASSICAL CURRICULUM, LEADING TO A VOCATION OR COLLEGE. RAFIKI'S WORK IS LOCATED IN ETHIOPIA, GHANA, KENYA, LIBERIA, MALAWI, NIGERIA, RWANDA, TANZANIA, UGANDA, AND ZAMBIA. THESE COUNTRIES HAVE INVITED RAFIKI TO COME THERE AND
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS RECOGNIZED RAFIKI FOUNDATION, INC. AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, INCOME EARNED IN FURTHERANCE OF THE FOUNDATIONS TAX- EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AND, THEREFORE, THESE FINANCIAL STATEMENTS INCLUDE NO PROVISION OR LIABILITY FOR INCOME TAXES. THE FOUNDATION FOLLOWS THE REPORTING AND DISCLOSURE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES AS DEFINED IN FASB ASC 740. THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. AS OF DECEMBER 31, 2013, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, THE IRS MAY REVIEW THE RETURNS FOR THE PAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0CHILDREN'S CENTERS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1MEDICAL CENTERS OPER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2MINI-MISSION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3OUTREACH
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4PROJECTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt5RICE PROGRAM
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt6EDUCATION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt5PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt6PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt0378
IRS990ScheduleF/SubtotalOfficesCnt070
IRS990ScheduleF/SubtotalSpentAmt04390207
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0SUB-SAHARAN AFRICA 2,638,087 0 SUB-SAHARAN AFRICA 81,331 0 SUB-SAHARAN AFRICA 370,476 0 SUB-SAHARAN AFRICA 663,830 0 SUB-SAHARAN AFRICA 41,477 0 SUB-SAHARAN AFRICA 111,535 0 SUB-SAHARAN AFRICA 483,471 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/TotalEmployeeCnt0378

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.1$0.52$19.6$10.2$11.8$1.61
2023Detailed filing. Detailed filing data is available for this year.$21.8$0.61$21.2$11.3$11.7$0.39
2022Detailed filing. Detailed filing data is available for this year.$22.3$0.64$21.6$9.49$11.3$1.82
2021Detailed filing. Detailed filing data is available for this year.$23.5$0.05$23.4$10.6$9.79$0.83
2020Detailed filing. Detailed filing data is available for this year.$22.6$0.04$22.6$9.15$8.67$0.48
2019Detailed filing. Detailed filing data is available for this year.$22.2$0.04$22.1$7.92$9.36$1.43
2018Detailed filing. Detailed filing data is available for this year.$23.6$0.15$23.5$8.47$9.30$0.83
2017Detailed filing. Detailed filing data is available for this year.$24.5$0.08$24.4$8.02$8.71$0.69
2016Detailed filing. Detailed filing data is available for this year.$25.2$0.04$25.1$7.96$8.71$0.75
2015Detailed filing. Detailed filing data is available for this year.$25.8$0.06$25.8$9.02$8.70$0.32
2014Detailed filing. Detailed filing data is available for this year.$26.4$0.78$25.6$9.10$9.30$0.20
2013Detailed filing. Detailed filing data is available for this year.$26.2$0.39$25.8$8.31$8.52$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.7$0.73$25.9$8.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.0$0.98$26.1$11.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.5$0.60$29.9$7.83