Days for Girls International does not meet the following 1 Standards for Charity Accountability:
Standard 11 (Financial Statements)
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.
DfGI does not meet this Standard because:
- According to the audited financial statements for the year ending December 31, 2019, the audit was not completed in accordance with Generally Accepted Accounting Principles.
BBB WGA reviewed a copy of the 2020 audited financial statements and, in the auditor's opinion letter, they noted that their basis for a qualified opinion was that "we did not observe the taking of physical inventories at December 31, 2019 (stated at $413,688). Consequently, we were unable to obtain sufficient appropriate audit evidence about the beginning balance of inventory quantities through other auditing procedures."
Days for Girls International meets the remaining 19 Standards for Charity Accountability.
Days for Girls International (DFGI) aims to increase access to menstrual care and education by developing global partnerships, cultivating social enterprises, mobilizing volunteers, and innovating sustainable solutions that end stigmas and limitations for women and girls. The organization facilitates the production of patented Days for Girls kits in two ways: in conjunction with its foreign related charitable organizations and providing local enterprises with exclusive licensing access to its patented kits and education curriculum, providing local jobs, and leadership opportunities. DFGI also reaches communities through relationships with affiliates who donate to women and girls around the world. The organization utilizes volunteers, who are organized into domestic chapters, teams, or solo sewists, to produce kits and serve as advocates for the issue of mental equity.
For the year ended December 31, 2020, Days for Girls International's program expenses were:
Program services |
$2,566,732 |
Total Program Expenses: |
$2,566,732 |
-
Chief Executive
Celeste Mergens, Founder and Chief Executive Officer
-
Compensation*
$80,000
-
Chair of the Board
Karen Harris
-
Chair's Profession / Business Affiliation
Physician, North Florida Women's Physicians
-
Board Size
8
-
Paid Staff Size
23
*2019 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Invitations to fund raising events, Planned giving arrangements
Fundraising costs were 6% of related contributions. (Related contributions, which totaled $3,161,206, are donations received as a result of fundraising activities.)
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 Days for Girls International's audited financial statements for the year ended December 31, 2020.
Source of Funds |
Contributions and grants |
$2,720,888 |
Other income |
$95,271 |
In-kind donations |
$80,524 |
Total Income |
$2,896,683 |
- Programs: 85%
- Fundraising: 9%
- Administrative: 6%
Total Income |
$2,896,683 |
Program expenses |
$2,566,732 |
Fundraising expenses |
$280,617 |
Administrative expenses |
$197,480 |
Other expenses |
$0 |
Total expenses: |
$3,044,829 |
Income in Excess of Expenses |
$-148,146 |
Beginning Net Assets |
$1,696,331 |
Other Changes In Net Assets |
$0 |
Ending Net Assets |
$1,548,185 |
Total Liabilities |
$223,891 |
Total Assets |
$1,772,076 |
Note: According to DFGI's IRS Form 990 for the year ended December 31, 2019, the organization received in-kind contributions totaling $30,828 in the form of hygiene products ($20,000) and computers ($10,828).