Civic Intelligence

Project Healthy Children Inc

EIN 83-0396815 • 501(c)3 • Westborough, MA

Profile

To provide technical support and education on the benefits of food fortification and improve the health of people around the world.

200 Friberg Parkway 4006Westborough, MA 01581

www.projecthealthychildren.org

Siviq Scores

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

Liabilities / Assets

34th percentile

0.07x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.09x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-5.0%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

4.1%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$8,518,981

Down $452,662 (-5.0%) from 2023

Liabilities

Down

$592,968

Down $691,742 (-54%) from 2023

Net Assets

Up

$7,926,013

Up $239,080 (+3.1%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin65th percentile

Revenue

Up

$6,702,737

Up $261,797 (+4.1%) from 2023

Expenses

Down

$5,867,621

Down $3,254,820 (-36%) from 2023

Net Income

Up

$835,116

Up $3,516,617 (+131%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$15M$10M$5.0M$0Assets 2010: $274,347Liabilities 2010: $36,814Net Assets 2010: $237,5332010Assets 2011: $377,674Liabilities 2011: $13,977Net Assets 2011: $363,6972011Assets 2012: $275,602Liabilities 2012: $16,259Net Assets 2012: $259,3432012Assets 2013: $324,102Liabilities 2013: $21,767Net Assets 2013: $302,3352013Assets 2014: $318,218Liabilities 2014: $117,511Net Assets 2014: $200,7072014Assets 2015: $661,213Liabilities 2015: $120,075Net Assets 2015: $541,1382015Assets 2016: $1,063,894Liabilities 2016: $73,091Net Assets 2016: $990,8032016Assets 2017: $1,144,585Liabilities 2017: $106,230Net Assets 2017: $1,038,3552017Assets 2019: $1,928,105Liabilities 2019: $178,899Net Assets 2019: $1,749,2062019Assets 2020: $2,097,149Liabilities 2020: $69,897Net Assets 2020: $2,027,2522020Assets 2021: $11,268,346Liabilities 2021: $307,668Net Assets 2021: $10,960,6782021Assets 2022: $11,158,993Liabilities 2022: $492,137Net Assets 2022: $10,666,8562022Assets 2023: $8,971,643Liabilities 2023: $1,284,710Net Assets 2023: $7,686,9332023Assets 2024: $8,518,981Liabilities 2024: $592,968Net Assets 2024: $7,926,0132024

Highlighted filing

2024

Assets$8,518,981
Liabilities$592,968
Net Assets$7,926,013
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $765,2302010Revenue 2011: $655,807Expenses 2011: $529,643Net Income 2011: $126,1642011Expenses 2012: $576,0592012Expenses 2013: $721,0662013Revenue 2014: $830,075Expenses 2014: $931,703Net Income 2014: -$101,6282014Revenue 2015: $1,267,079Expenses 2015: $926,648Net Income 2015: $340,4312015Revenue 2016: $1,209,343Expenses 2016: $759,678Net Income 2016: $449,6652016Revenue 2017: $1,325,722Expenses 2017: $1,278,170Net Income 2017: $47,5522017Revenue 2019: $2,898,797Expenses 2019: $1,810,222Net Income 2019: $1,088,5752019Revenue 2020: $2,550,928Expenses 2020: $2,315,127Net Income 2020: $235,8012020Revenue 2021: $12,496,884Expenses 2021: $3,563,458Net Income 2021: $8,933,4262021Revenue 2022: $5,788,977Expenses 2022: $6,038,339Net Income 2022: -$249,3622022Revenue 2023: $6,440,940Expenses 2023: $9,122,441Net Income 2023: -$2,681,5012023Revenue 2024: $6,702,737Expenses 2024: $5,867,621Net Income 2024: $835,1162024

Highlighted filing

2024

Revenue$6,702,737
Expenses$5,867,621
Net Income$835,116
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,518,981
Liabilities
$592,968
Net assets
$7,926,013
Revenue
$6,702,737
Expenses
$5,867,621
Net income
$835,116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.52$0.59$7.93$6.70$5.87$0.84
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.97$1.28$7.69$6.44$9.12$2.68
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$0.49$10.7$5.79$6.04$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.31$11.0$12.5$3.56$8.93
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.07$2.03$2.55$2.32$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.18$1.75$2.90$1.81$1.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.11$1.04$1.33$1.28$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.07$0.99$1.21$0.76$0.45
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.12$0.54$1.27$0.93$0.34
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.12$0.20$0.83$0.93$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.02$0.30$0.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.02$0.26$0.58
2011Summary only. Only limited summary data is available for this year.$0.38$0.01$0.36$0.66$0.53$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.04$0.24$0.77
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$10,617,006
Mission and Program Overview

Mission

To provide technical support and education on the benefits of food fortification and improve the health of people around the world.

Provide support for governmental food fortification policy development, enforcement, and the tools for flour millers to fortify flour with essential nutrients thoughout eastern africa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$0$2,966,436▲ $2,966,436
Land, Buildings, and Equipment, Net$1,915,852$2,616,969▲ $701,117
Cash and Non-Interest-Bearing Accounts$3,102,900$923,679▼ $2,179,221
Inventories for Sale or Use$1,710,150$917,901▼ $792,249
Prepaid Expenses and Deferred Charges$1,594,317$894,343▼ $699,974
Accounts Receivable$410,425$35,581▼ $374,844
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$8,971,643$8,518,981▼ $452,662
Other Assets Total$237,999$164,072▼ $73,927
Liabilities
Accounts Payable and Accrued Expenses$646,396$319,477▼ $326,919
Other Liabilities$238,314$164,393▼ $73,921
Deferred Revenue$400,000$109,098▼ $290,902
Total Liabilities$1,284,710$592,968▼ $691,742
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,686,933$7,767,751▲ $80,818
Net Assets With Donor Restrictions$0$158,262▲ $158,262
Total Net Assets Fund Balance$7,686,933$7,926,013▲ $239,080
Total Liabilities and Net Assets / Fund Balance$8,971,643$8,518,981▼ $452,662

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,027,672$1,442,821$3,470,493
Other Land Buildings$335,286$362,355$697,641
Leasehold Improvements$254,011$53,084$307,095
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Felix Brooks-churchCEOFT$97,072$116,768$213,840
Michelle ThompsonDirector of Development (thru 11/2023)FT$162,113$30,405$192,518
John KangaruaDirector of Production & ManufacturingFT$128,244$32,476$160,720
Tim LakuDirector of ItFT$125,978$32,257$158,235
Edson JustinHead of East Africa FinanceFT$121,579$15,822$137,401
Mary ChowningCFOFT$120,000$10,800$130,800

Board Members and Trustees

NameTitle
Jane Kaggwa SnowDirector
Joe DietchDirector
Nedjip TozunDirector
David DodsonDirector & Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$7,636,524
Program Service Revenue
$0
Investment Income
$63,771
Other Revenue
$-997,558
All Other Contributions
$7,636,524
Change in Net Assets
$835,116

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,695,768
Revenue Not Reported on Financial Statements
$6,969
Revenue Not Reported on Form 990
$3,912,342
Other Revenue Adjustments
$6,969
Total Revenue per Audited Statements
$10,608,110
Total Revenue per Form 990
$6,702,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,012,110
Salaries, Compensation, and Employee Benefits$2,855,511
Total Fundraising Expense$590,625
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,662,880$73,970$158,461$1,895,311
Depreciation Depletion$661,441$0$0$661,441
Travel$289,970$8,683$125,649$424,302
Current Officers, Directors, Trustees, and Key Employees$361,219$16,068$34,422$411,709
Information Technology$329,580$48,474$14,720$392,774
Occupancy$377,953$570$0$378,523
Other Employee Benefits$299,617$13,328$28,551$341,496
Fees for Services Other$150,380$0$166,963$317,343
Payroll Taxes$151,024$6,718$14,392$172,134
Office Expenses$139,150$1,699$17,715$158,564
Fees for Services Accounting$123,297$29,515-$152,812
Insurance$74,526$5,366$540$80,432
Other Expenses$19,041$3,626$15,181$37,848
Fees for Services Legal$37,268--$37,268
Pension Plan Contributions$30,585$1,361$2,915$34,861
Total Functional Expenses$5,065,557$211,439$590,625$5,867,621

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,772,994
Total Expenses per Form 990$5,867,621
Expenses per Audited Statements$5,860,652
Expenses Not Reported on Form 990$3,912,342
Expenses Not Reported on Financial Statements$6,969
Other Expense Adjustments$6,969
International Activity

International Summary

Offices
4
Employees
85
Spending
$8,498,509

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaProgram ServicesFood Fortification Policy and Operational Support485$8,498,509
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$164,393
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 12C

“Project healthy children, inc. Has a formal written conflict of interest policy that is part of the employee manual and covers all employees. Each employee signs an acknowledgement of the policy upon hiring. The ceo and cfo periodically review with senior leaders and board members if there are any potential conflicts of interest. The organization plans to adopt a formal conflict of interest policy for officer, directors and trustees soon.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“Form 990 was prepared by a national accounting firm in conjunction with the organization's cfo. And the board of directors reviews form 990 prior to filing with the irs.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“The board of directors utilizes industry comparability data to determine appropriate top level compensation. The compensation is approved by the board and the decisions of the board are documented.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“The board of directors utilizes industry comparability data to determine appropriate top level compensation. The compensation is approved by the board and the decisions of the board are documented.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Form 990, Part VIII, Line 10A SALES OF INVENTORY

“The organization provides millers with a bag and premix bundle or premix only based on the needs in each country where we operate. All premix is formulated to meet the country standard where the product is sold.”

Filing and Contact Details

Filer

Filer Name
Project Healthy Children Inc
EIN
83-0396815
Phone
8575003654
Address
200 FRIBERG PARKWAY 4006, WESTBOROUGH, MA 01581

Signing Officer

Name
Mary Chowning
Title
CFO
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
3
Volunteers
4

Preparer

Firm
Bdo USA
Address
200 PARK AVE 38TH FLOOR, NEW YORK, NY 10166
Preparer
Paul Hammerschmidt
Phone
2128858000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Foreign currency translation adjustments - -149726; credit losses on financial instruments (asc 326 transition adjustment) - -446310;”

Schedule R, Part I INCLUSION OF FOREIGN LEGAL CORPORATIONS

“For the fiscal year ended september 30, 2024, the financial activities of sanku tanzania, sanku kenya, and sanku ethiopia, each a separate foreign legal corporation are included in the accompanying form 990. These entities are wholly owned by project healthy children, inc. And are in the process of making elections to be treated as disregarded entities for u.s. Federal tax purposes by filing form 8832, entity classification election.”

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“Project healthy children, inc. Is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the code). The organization, however, is subject to the tax on unrelated business income, if any such income exists. The organization had no unrelated business income during the years ended september 30, 2024. Project healthy children, inc. Recognizes and measures its unrecognized tax positions and assesses the likelihood, based on their technical merit, that tax positions will be sustained upon examination based on the facts, circumstances, and information available at the end of each period. The measurement of unrecognized tax positions is adjusted when new information is available, or when an event occurs that requires a change. Interest and penalties associated with unrecognized tax positions, if any, would be classified as interest expense and additional income taxes, respectively, in the statement of activities and change in net assets. The organization did not identify any uncertain tax positions at september 30, 2024. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any periods pending or in progress.”

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

“Cost of goods sold reclassed to part viii - 3912342”

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

“Branch closure expenses reclassed to part ix - 6969”

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

“Cost of goods sold reclassed to part viii - 3912342”

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

“Branch closure expenses reclassed to part ix - 6969”

Raw XML AppendixShowing 400 of 687 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/ActivityOrMissionDesc0PROVIDE SUPPORT FOR GOVERNMENTAL FOOD FORTIFICATION POLICY DEVELOPMENT, ENFORCEMENT, AND THE TOOLS FOR FLOUR MILLERS TO FORTIFY FLOUR WITH ESSENTIAL NUTRIENTS THOUGHOUT EASTERN AFRICA.
IRS990/AllOtherContributionsAmt07636524
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IRS990/Desc01. PROVIDE TECHNICAL SUPPORT AND EDUCATION TO GOVERNMENTS AND MILLERS ON THE BENEFITS OF FOOD FORTIFICATION. 2. DESIGN AND SUPPORT AN EFFECTIVE MODEL THAT WILL ENABLE SMALL AND MEDIUM SCALE, MILLS TO COST EFFECTIVELY AND SUSTAINABLY FORTIFY THEIR FLOUR. 3. ADVOCATE WITH GOVERNMENT AGENCIES FOR FORTIFICATION INCLUDING STANDARDS AND ENFORCEMENT. IN FY2024, THE ORGANIZATION REACHED APPROXIMATELY 16 MILLION PEOPLE WITH OUR SERVICES.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt510800
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IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID DODSON
IRS990/Form990PartVIISectionAGrp/PersonNm1JANE KAGGWA SNOW
IRS990/Form990PartVIISectionAGrp/PersonNm2JOE DIETCH
IRS990/Form990PartVIISectionAGrp/PersonNm3NEDJIP TOZUN
IRS990/Form990PartVIISectionAGrp/PersonNm4FELIX BROOKS-CHURCH
IRS990/Form990PartVIISectionAGrp/PersonNm5MARY CHOWNING
IRS990/Form990PartVIISectionAGrp/PersonNm6MICHELLE THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm7EDSON JUSTIN
IRS990/Form990PartVIISectionAGrp/PersonNm8JOHN KANGARUA
IRS990/Form990PartVIISectionAGrp/PersonNm9TIM LAKU
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR & SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt5CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR OF DEVELOPMENT (THRU 11/2023)
IRS990/Form990PartVIISectionAGrp/TitleTxt7HEAD OF EAST AFRICA FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR OF PRODUCTION & MANUFACTURING
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF IT
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IRS990/MissionDesc0PROVIDE SUPPORT FOR GOVERNMENTAL FOOD FORTIFICATION POLICY DEVELOPMENT, ENFORCEMENT, AND THE TOOLS FOR MILLERS TO FORTIFY FLOUR WITH ESSENTIAL NUTRIENTS THOUGHOUT EASTERN AFRICA.
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IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc1RECRUITING & TRAINING
IRS990/OtherExpensesGrp/Desc2RESEARCH & DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3MEMBERSHIPS & FEES
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IRS990/OtherExpensesGrp/FundraisingAmt14468
IRS990/OtherExpensesGrp/FundraisingAmt20
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IRS990/OtherSalariesAndWagesGrp/TotalAmt01895311
IRS990/OwnWebsiteInd0X
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06718
IRS990/PayrollTaxesGrp/ProgramServicesAmt0151024
IRS990/PayrollTaxesGrp/TotalAmt0172134
IRS990/PensionPlanContributionsGrp/FundraisingAmt02915
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01361
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt030585
IRS990/PensionPlanContributionsGrp/TotalAmt034861
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01594317
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0894343
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0MARY CHOWNING
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IRS990/PYSalariesCompEmpBnftPaidAmt0543566
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - 590267.0, COLUMN B - 494976.0, COLUMN C - 1211096.0, COLUMN D - 2395984.0, COLUMN E - 0.0, COLUMN F - 4692323.0;
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10 Other Income
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt030054239
IRS990ScheduleA/TotalSupportAmt034979951
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleD/ExpensesNotReportedAmt03912342
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06969
IRS990ScheduleD/ExpensesSubtotalAmt05860652
IRS990ScheduleD/FootnoteTextInd0X

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