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CHARITY REVIEW
Issued: June 2025 Expires: June 2027

Kulea Childcare Villages

Standards Not Met
Standards Not Met
1
(609) 607-1607
Post Office Box 333
Atkinson, NH, 03811
https://kuleavillages.org
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Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Kulea Childcare Villages does not meet the following 1 Standards for Charity Accountability:

Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

KCV does not meet this Standard because its board of directors does not:

  • Have a voting member of the board who is assigned the responsibility of serving as the treasurer.

Kulea Childcare Villages meets the remaining 19 Standards for Charity Accountability.

CHILD SPONSORSHIP


KCV reports that donations to its sponsorship program help support children for two to four years and provides assistance with school fees, school supplies and uniforms, transportation costs, crisis intervention for a child's family, and business training and setup for a caregiver. Sponsors receive updates, photos, and letters throughout the year.

Stated Purpose:
"to equip families in Kenya and Tanzania with the skills needed to care for orphans and vulnerable babies and children at home."

Year, State Incorporated:
2009, NH

Kulea Childcare Villages (KCV) reports that it supports vulnerable children in Kenya and Tanzania. The organization offers help with rent, monthly food parcels, medicine and medical care, and small business support for a child’s primary caregiver. KCV’s Maisha Matters program provides at-risk babies, working to keep them with family rather than an orphanage. The program facilitates a year-long journey to improve the baby’s health through nutrition, formula support, preventative health training, crisis support, and business creation for the family's economic stability. In 2024, KCV reports it supported over 200 babies through its Maisha Matters program and sponsored over 40 children.

For the year ended December 31, 2023, Kulea Childcare Villages's program expenses were:

Maisha Matters program $111,974
Sponsorship program $91,981
Other programs $48,554
Feeding program $4,159
Total Program Expenses $256,668

Chief Executive
Deborah Brown Magaya, Executive Director

Compensation*
$44,735

Chair of the Board
Pamela Hansen

Chair's Profession / Business Affiliation
Medical Technologist

Board Size
8

Paid Staff Size
12

*2023 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:
Grant proposals, Internet, Membership appeals, Television

Since BBB Wise Giving Alliance disagrees with KCV's allocation of fundraising expenses, we are unable to verify the ratio of fundraising expenses to related contributions. See the Conclusion section of this report for more information.

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Kulea Childcare Villages's IRS Form 990 for the year ended December 31, 2023.

Source of Funds
Government grants $252,530
Special events, net $6,495
Total Income $259,025

Programs: 98% Fundraising: 0% Administrative: 2%

Total Income $259,025
Total expenses: $262,861
  Program expenses $256,668
  Fundraising expenses $0
  Administrative expenses $6,193
  Other expenses $0
Income in Excess of Expenses $-3,836
Beginning Net Assets $85,627
Other Changes In Net Assets $0
Ending Net Assets $81,791
Total Liabilities $1,600
Total Assets $83,391

Since BBB Wise Giving Alliance disagrees with KCV's allocation of fundraising expenses, we are unable to verify the ratio of fundraising expenses to related contributions. See the Conclusion section of this report for more information.

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

RELATED CONTENT

Report completed by:
BBB Wise Giving Alliance