2025-08-07T07:19:32-07:00 2025-05-31 990 2024-06-01 872908072 AFRICAN INSTITUTE FOR CHILDREN STUDIES AFRI 4806647478 7373 E Doubletree Ranch Rd Suite 13 Scottsdale AZ 85258 Anthony Onyagah Program Officer 0717594908 2025-08-06 1 2024 2025-03-06 01:10:19Z X X Samuel Munyuwiny REPEN Complex Block B Suite 201 Nairobi Nairobi KE 00100 285614 0 X www.institutechildstudies.org X 2021 AZ We are committed to fostering a comprehensive, supportive, responsive, and nurturing world for every child. 7 7 0 4 0 0 130166 116620 0 0 0 0 0 168994 130166 285614 0 0 0 0 34664 89275 0 0 15508 95502 196339 130166 285614 0 0 8434 35177 8434 35177 0 0 We are committed to fostering a comprehensive, supportive, responsive, and nurturing world for every child. 0 0 31811 0 31811 Localization Program- Localization brings together a pool of organizations across Eat Africa who want to reimagine humanitarian action. AICS is the secretariat of the Consortium for Re-imagining Humanitarian Action. It is the umbrella organisation hosting organisations that want to be at the forefront of identifying problems in their catchment areas and being the deliverers of the solutions. 84809 0 84809 Freedom Fund - NIA Program: The Not Invisible Anymore NIA program also translates to purpose or intention in Swahili. The program-works in partnership with frontline organisations to create an empowered collective of child domestic workers, their allies, civic organisations and government institutions to protect children in domestic work from abuse and exploitation. The NIA program prioritises working with the most vulnerable children with lived experience of child domestic work and those at risk of engaging in child domestic work. This includes children who are orphaned, child mothers, adolescents in educational transition, and children in female-headed households. 0 0 0 116620 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 0 0 1 0 1 0 1 KE 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 AZ X AICS OFFICE 0714929880 Repen Complex Katani Rd 00100 Nairobi Nairobi KE 21262 Samuel Munyuwiny Executive Director 40 40 X 72813 0 0 Stanley Okaoth Program Officer 40 40 X 6016 0 0 Anthony Onyagah Program Officer 40 40 X 4922 0 0 Winfred Mumbe Executive Director 40 40 X 2969 0 0 Charles Kiarie Board Member 0 0 X 0 0 0 Noah Kutukwa Board Member 0 0 X 0 0 0 Josephine Akelot Board Member 0 0 X 0 0 0 Juliet Gachanja Board Chair 0 0 X 0 0 0 Judy Krysik Board Member 0 0 X 0 0 0 Sheila Wamahiu Board Member 0 0 X 0 0 0 Deepak Raj Bard Member 0 0 X 0 0 0 86720 0 0 0 1 0 0 0 0 0 0 0 0 116620 0 116620 0 0 0 0 0 0 Consulting services - Monitoring and Evaluation 541618 168994 0 0 168994 0 0 0 0 168994 285614 0 0 168994 0 0 0 0 0 0 0 0 83750 28750 55000 0 0 0 0 0 0 0 0 0 2218 2218 0 0 2834 2834 0 0 473 473 0 0 17496 0 1988 15508 0 0 0 0 8394 8394 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15162 0 15162 0 0 0 0 0 0 0 0 0 0 0 0 0 5732 4732 1000 0 0 0 0 0 13469 13469 0 0 0 0 0 0 0 0 0 0 1355 0 1355 0 214 0 214 0 Data collection, Analysis and Verification 62950 2011 60939 0 Monitoring and Evaluation 2492 2492 0 0 Education program 3377 3377 0 0 Facilitations/Report writing/Documentation/Advocacy 65698 56264 9434 0 285614 116620 153486 15508 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 570 13870 9618 4522 4252 0 0 0 0 0 0 0 0 3912 30355 8434 35177 744 1058 7690 34119 0 0 0 0 0 0 0 0 0 0 0 0 0 8434 35177 X 0 0 0 0 0 0 0 0 8434 35177 0 0 0 0 0 0 X 1 X 1 X 1 0 X 31000 121263 121466 130166 116620 520515 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31000 121263 121466 130166 116620 520515 520515 168994 168994 31000 121263 121466 130166 285614 689509 X Schedule A, Part III, Line 12 Consultancy services - Services that include monitoring and evaluation, data collection, analysis and verification. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 6745 4848 1897 0 7125 4770 2355 4252 Bank balance 30355 30355 285614 0 0 0 0 0 285614 0 0 0 285614 285614 0 0 0 0 0 285614 0 0 0 285614 1 Sub-Saharan Africa 1 4 Program Services AICS Kenya delivers community-based programs focused on improving child well-being through three flagship initiatives: Malnutrition-Free Villages, Child Labor-Free Villages, and Child Online Safety. We provide nutrition support to children under five, train caregivers and community health workers, and promote sustainable agriculture. We support school retention by eliminating child labor and providing education and psychosocial support. In child online safety, we train parents, teachers, and youth on digital literacy and protection. Across all programs, we conduct action research, engage youth as community leaders, and build local capacity through training and advocacy. Services are delivered through model project sites, with strong community participation and alignment to national and global child rights frameworks. 285614 1 4 285614 0 0 0 0 0 0 Schedule F, Part I, Line 2 The African Institute for Children Studies (AICS) maintains strict procedures for monitoring the use of grant funds disbursed to its operations in Kenya. These procedures ensure that funds are used solely for their intended charitable purposes and in compliance with donor regulations. Key monitoring procedures include: Separate Bank Accounts for All Projects - AICS Kenya maintains dedicated bank accounts for each project, enabling clear segregation of funds and facilitating accurate financial tracking. Each account has defined signatory controls and is regularly reconciled to ensure accountability. Detailed Financial and Programmatic Reporting - Local project teams in Kenya submit quarterly narrative and financial reports to AICS USA. These reports include budget vs. actual comparisons, activity summaries, and supporting documentation. All reports are reviewed by AICS USA program and finance staff for accuracy, compliance, and performance tracking. Independent and Project-Specific Audits - Each project undergoes regular financial audits, either annually or at the end of the project cycle, depending on donor requirements. Independent external auditors assess compliance, financial controls, and proper use of funds. Field Monitoring and Oversight Visits - Senior staff from AICS USA, including the Executive Director, conduct scheduled field visits to Kenya to verify implementation progress, meet with beneficiaries, and review on-the-ground documentation and procedures. Compliance and Capacity Building - Kenyan staff receive training on financial compliance, safeguarding, and donor-specific grant requirements to strengthen local accountability and ensure effective grant stewardship. Digital Monitoring and Evaluation Systems - AICS employs real-time digital tools for tracking indicators, expenditure, and community feedback, which allows for continuous project performance monitoring. X 0 0 0 0 0 0 0 0 0 Samuel Munyuwiny Executive Director 72813 78125 0 0 0 0 0 0 0 0 72813 78125 0 0 Schedule J, Part I, Line 3 The compensation of the Executive Director at AICS is established through formal approval by the organization's Board of Directors. The board conducts an annual performance review and evaluates compensation based on the Executive Director's responsibilities, qualifications, performance. This process ensures transparency, accountability, and alignment with the organization's mission and financial capacity. All decisions are documented in board meeting minutes to maintain compliance with best practices. Form 990, Part V, Line 3b The services which included consultancy services in monitoring and evaluation, data collection, analysis and verification took place in Kenya. Form 990, Part VI, Section A, Line 8b AICS USA is affiliated with African Institute for Children Studies (AICS Kenya), which serves as the organization's operational headquarters. While programs are developed and implemented primarily through the Kenya office, AICS USA provides oversight, fundraising, and governance support to ensure alignment with U.S. nonprofit compliance standards. To maintain consistency between entities, AICS USA and AICS Kenya operate under a shared mission, respective roles, financial and programmatic accountability structures, and governance coordination mechanisms. AICS Kenya operates under standardized policies for financial management, safeguarding, child protection, and program implementation. These policies are developed collaboratively and approved by both AICS Kenya and AICS USA. All programs are delivered under a unified strategic framework-including flagship initiatives like Malnutrition-Free Villages, Child Labor-Free Villages, and Child Online Safety-ensuring consistency in vision and execution. To further ensure alignment: AICS USA receives quarterly narrative and financial reports from AICS Kenya; Projects are implemented through separate bank accounts and subject to independent audits; Regular board-level coordination meetings are held; The Executive Director (based in Kenya) provides regular updates to the U.S. board. These procedures ensure that the affiliate's operations remain consistent with AICS USA's exempt purposes and comply with all necessary oversight requirements. Form 990, Part VI, Section B, Line 11b The process for reviewing Form 990 at AICS involves multiple levels of oversight to ensure accuracy, transparency, and accountability. Once the draft Form 990 is prepared by the organization's accounting team, it is first reviewed internally by the Executive Director and the senior finance staff to verify the correctness of programmatic and financial disclosures. The draft is then shared with members of the AICS USA Board of Directors prior to submission. Board members are given adequate time to review the document and raise any questions or request clarifications. The designated finance officer presents a summary of key items in the Form 990, including compensation disclosures, program accomplishments, and financial summaries, during a scheduled board meeting or via email circulation. Any feedback from board members is incorporated into the final version before submission to the IRS. This process ensures that the governing body is fully informed and involved in the review of the Form 990. Form 990, Part VI, Section B, Line 15 The compensation for the Executive Director was reviewed and approved by the AICS USA Board of Directors using a documented process that included: (1) review of comparable compensation data for similar roles in nonprofit organizations operating internationally; (2) performance evaluation; and (3) board discussion and approval, with the decision recorded in official meeting minutes. This process was last undertaken for the Executive Director position in 2025. No other officers received compensation requiring this review process during the reporting year. Form 990, Part VI, Section C, Line 19 AICS makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Interested individuals may request these documents by contacting the organization through its official email or mailing address as listed on the AICS website. In addition, key information about the organization's governance, mission, and program activities is publicly available at www.institutechildstudies.org. Financial highlights are also shared in annual reports and donor updates distributed both digitally and in print.