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PO BOX 909
Ketchum ID 83333-0901
Ketchum ID | IRS ruling year: 2007 | EIN: 20-5581665
TO PROVIDE HARDWORKING, INTELLIGENT, AND FINANCIALLY DISADVANTAGED SOUTH ASIAN GIRLS THE OPPORTUNITY TO OBTAIN AN EDUCATION IN THE FACE OF ADVERSE CONDITIONS SUCH AS ... (More)
TO PROVIDE HARDWORKING, INTELLIGENT, AND FINANCIALLY DISADVANTAGED SOUTH ASIAN GIRLS THE OPPORTUNITY TO OBTAIN AN EDUCATION IN THE FACE OF ADVERSE CONDITIONS SUCH AS EXTREME POVERTY, DEPRIVATION OR SOCIAL PREJUDICES. (Less)
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This charity's score is 100%, earning it a Four-Star rating. If this organization aligns with your passions and values, you can give with confidence.
This overall score is calculated from multiple beacon scores: 90% Accountability & Finance, 10% Leadership & Adaptability. Learn more about our criteria and methodology.
We recognize that not all metrics and beacons equally predict a charity’s success. The percentage each beacon contributes to the organization’s overall rating depends on the number of beacons an organization has earned.
Use the tool below to select different beacons to see how the weighting shifts when only one, two, or three beacons are earned.
Rating histories are available for a growing number of rated organizations. Check back later to see if this organization has a rating history!
The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Accountability & Finance score for Little Sisters Fund Inc. is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.
Little Sisters Fund Inc. has earned a 100% for the Accountability & Finance beacon. See the metrics below for more information.
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
This Accountability & Finance score represents IRS Form 990 data up until FY 2020, which is the most recent Form 990 currently available to us.
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Full Credit
Partial Credit
No Credit
Not ApplicableBoard Composition - 5/5 - 25/25 ptsBoard Composition - 5/5 - 25/25 pts
Charity Navigator looks for at least 3 board members, with more than 50% of those members identified as independent (not salaried).
The presence of an independent governing body is strongly recommended by many industry professionals to allow for full deliberation and diversity of thinking on governance and other organizational matters.
Source: IRS Form 990
Independent Audit or Financial Review - Has Audit/Review - 20/20 ptsIndependent Audit or Financial Review - Has Audit/Review - 20/20 pts
An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
| Total Revenue Amount | Expectation to Receive Credit |
|---|---|
| $1 million or higher | Expected to complete an audit |
| $500,000 - $1 million | Expected to complete an audit, review, or compilation |
| Less than $500,000 | No expectation (removed from scoring methodology) |
Source: IRS Form 990
Conflict of Interest Policy - Listed - 3/3 ptsConflict of Interest Policy - Listed - 3/3 pts
Charity Navigator looks for the existence of a conflict of interest policy on the Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Board Meeting Minutes - Documented - 3/3 ptsBoard Meeting Minutes - Documented - 3/3 pts
Charity Navigator looks to confirm on the Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Document Retention and Destruction - Listed - 3/3 ptsDocument Retention and Destruction - Listed - 3/3 pts
Charity Navigator looks for the existence of a document retention and destruction policy per the Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Whistleblower Policy - Listed - 3/3 ptsWhistleblower Policy - Listed - 3/3 pts
Charity Navigator looks for the existence of a whistleblower policy per the Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Website - Listed - 3/3 ptsWebsite - Listed - 3/3 pts
Charity Navigator looks for a website on the Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Full CreditPartial CreditNo CreditNot ApplicableLiabilities to Assets Ratio - 0.29% - 15/15 ptsLiabilities to Assets Ratio - 0.29% - 15/15 pts
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990). This ratio is an indicator of an organization’s solvency and/or long-term sustainability.
| Liabilities to Assets Ratio | Amount of Credit Received |
|---|---|
| Less than 50% | Full Credit |
| 50% - 59.9% | Partial Credit |
| 60% or more | No Credit |
Source: IRS Form 990
Program Expense Ratio - 86.88% - 25/25 ptsProgram Expense Ratio - 86.88% - 25/25 pts
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
| Program Expense Percentage | Amount of Credit Received |
|---|---|
| 70% or higher | Full Credit |
| 60% - 69.9% | Partial Credit |
| 50% - 59.9% | Zero Points for Program Expense Score |
| Below 50% | Zero Points for Both Program Expense AND Liabilities to Assets Scores |
Source: IRS Form 990
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
No Data Available
Key Persons data is currently unavailable for this organization. This data is only available if this charity has at least one year of electronically-filed Form 990 data filed within the last six years.
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Activities:
Activity data not reported from the IRS
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Little Sisters Fund Inc.) or EIN (205581665) in the 'Search Term' field.
This organization was impacted by COVID-19 in a way that effected their financial health in 2020. This normally would have reduced their star rating. Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them, and doing this pauses our revision of their rating. Charities may submit their own pandemic responses through their nonprofit portal.
Little Sisters Fund Inc. reported being impacted by COVID-19 in the following ways:
Program Delivery
Fundraising Capacity
Administrative Capacity
How COVID-19 impacted the organization's operations financially:
Donations from our larger, sustaining donors stayed relatively consistent but we did see a small decline in individual fundraising from first-time and smaller donors. We applied for and received a small PPP loan which allowed LSF to maintain staffing at pre-pandemic levels.
How COVID-19 impacted the organization's delivery of programs:
Schools in Nepal are the central hub for the delivery of our programs. When COVID lockdowns hit Nepal, schools closed and travel was restricted. This made it difficult for our staff and coordinating mentors to monitor the well-being of the 2,000+ Little Sisters, many of whom left the urban areas where they attended school as their parents returned to their more remote villages in search of stability and work.
How this organization adapted to changing conditions caused by COVID-19:
Our Coordinating Mentors (CMs) worked diligently to touch base with all Little Sisters under their care on a regular basis through phone, text messages, video calls and socially-distanced outdoor meeting where possible. The CMs replaced the schools as the central hub for the distribution of our programs and COVID emergency assistance. In addition, they helped spread the message about COVID awareness and prevention measures to keep the Little Sisters, their families and their communities safe and healthy. The CMs also spent a large part of their time encouraging Little Sisters to stay active and engaged in learning so they were ready to resume school as soon as in-person learning was allowed by the Nepali government. In addition, LSF's teacher trainer adapted our Basic Educator Training program into an online model via Zoom so the teachers could use the time when schools were closed to learn and improve on their teaching and classroom management techniques.
Innovations the organization intends to continue permanently after the pandemic:
LSF will continue to use technology to reach teachers, Little Sisters and Coordinating Mentors. For example, LSF's Basic Educator Training program will return to live, in-person training as soon as COVID lockdowns end as hands-on training produces the best outcomes. However, the online Zoom option will be kept for times when weather or natural disasters do not allow LSF staff to travel to a specific location within Nepal. Additionally LSF will continue to leverage regular text messaging and video messaging through our coordinating mentors to disseminate important messages quickly and efficiently to all Little Sisters.
Not Currently Scored
Little Sisters Fund Inc. cannot currently be evaluated by our Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Little Sisters Fund Inc. reported its largest program on its FY 2020 Form 990 as:
Spent in most recent FY
Percent of program expenses
PROVIDE AND PROMOTE EDUCATION, ALLEVIATE POVERTY, PROVIDE SCHOOL TUITION, BASIC NEEDS ASSISTANCE AND MENTORING TO POOR NEPALI STUDENTS.
Little Sisters Fund Inc. cannot currently be evaluated by our Culture & Community methodology because we have not received data from the charity regarding its Constituent Feedback or Equity Practices strategies.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Little Sisters Fund Inc. has earned a 100% for the Leadership & Adaptability beacon. See the metrics below for more information.
This beacon provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.
Learn more
Full CreditPartial CreditNo CreditNot ApplicableMission - 10/10 ptsMission - 10/10 pts
The nonprofit organization presents evidence of strategic thinking through articulating the organization's mission
Little Sisters Fund helps Nepalese girls to become empowered leaders through education, mentoring, and community support.
Vision - 10/10 ptsVision - 10/10 pts
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.
We aim to contribute to the development of a more equitable, just, and prosperous world where all children can claim their right to education and marginalization does not occur on the basis of gender.
Source: Nonprofit submitted responses
Goals - 20/20 ptsGoals - 20/20 pts
The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.
Goal One: Recover from the COVID-19 pandemic and mitigate its negative impact on the Little Sisters and our core program areas, particularly our school scholarship program enrollments.
Goal Type: Grow, expand, scale or increase access to the existing programs and services.
Goal Two: Continue to roll out LSF's new Technical Career Training Initiative which ensures even the most financially-disadvantaged Little Sisters have the ability to pursue higher education opportunities.
Goal Type: New program(s) based on observed changes in needs among our constituencies/communities served.
Goal Three: Focus on professional development of staff and coordinating mentors which will allow LSF to expand program service opportunities and better support all Little Sisters.
Goal Type: This goal reflects our commitment to further our advocacy work for our organization and or cause area.
Leadership Development - 15/15 ptsLeadership Development - 15/15 pts
The nonprofit provides evidence of investment in leadership development
In 2020, LSF sent two staff members to Uganda for training in the Street Business School model. This training model will be used to encourage entrepreneurship among Little Sisters and their families as a way to achieve financial sustainability and women's empowerment.
Mobilizing for Mission - 15/15 ptsMobilizing for Mission - 15/15 pts
The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.
Strategic Partnerships
Raising Awareness
Community Building
LSF regularly engages with other non-profits within and outside of Nepal to further our message of the importance of female education and the protection it provides to girls who are at high risk for child trafficking, child labor and child marriage. In addition, LSF amplifies awareness of the issues of gender equity and women's empowerment in Nepal through regular meetings with Little Sisters' families, schools and communities as well as through our marketing and social media campaigns.
Adaptability Story - 30/30 ptsAdaptability Story - 30/30 pts
The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.
LSF serves the most vulnerable part of Nepali society—financially disadvantaged and at-risk girls for whom attending school regularly is a path toward safety and security as well as physical and emotional health. School closings due to the pandemic threatened the health and well-being of the Little Sisters. LSF Staff and Coordinating Mentors in Nepal were quick to meet the needs of all Little Sisters by distributing supplies such as soap and masks, leading COVID awareness training sessions for Little Sisters and their families and offering financial assistance to the Little Sisters' families to help them meet their basic health, nutrition and wellness needs. During the pandemic, LSF's staff and mentors worked diligently to stay in touch with the Little Sisters and ensure they would be ready to return to the classroom once schools were re-opened. The hard work of our Coordinating Mentors and older Little Sisters allowed most Little Sisters to stay engaged in studying and learning activities during the period schools were closed. LSF was also able to help Little Sisters gain access to mobile technologies and data packages to help them attend virtual lessons when they were made available. Throughout 2020, LSF’s Coordinating Mentors (CMs) met with the girls as often as possible while adhering to government-lockdown regulations and COVID-19 mitigation measures. When in-person meetings were restricted, CMs used a variety of other methods which included phone calls, encouraging texts and video messages and physically-distanced outdoor meetings. One of the most important lessons of the last year was that schools, while vital, are only one piece of the larger learning community. We feel we did an excellent job this year of listening to the evolving needs of the Little Sisters and being flexible in our response to those needs.
Impact & Results
Accountability & Finance
Culture & Community
Leadership & Adaptability
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