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Nonprofit · EIN 74-2477089

RAFIKI FOUNDATION INCORPORATED

Tax-exempt · EUSTIS, FL 32736

Financials

$11.3M$11.7M2023$10.2M$11.8M2024
Revenue Expenses · by fiscal year end
Financials of RAFIKI FOUNDATION INCORPORATED by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$10,178,243$11,784,008-$1,605,765$20,130,857$515,477$19,615,380
December 31, 2023990$11,342,324$11,735,421-$393,097$21,829,765$608,620$21,221,145
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$10,011,873
Program service revenue
$74,849
Investment income
$93,182
Net rental income
-$15,136
Net income from sales of inventory
$13,475
Other revenue
-$1,661

Expenses

Grants and similar amounts paid
$20,931
Compensation of officers, directors and key employees
$153,235
Other salaries and wages
$1,691,189
Salaries, compensation and benefits (total)
$2,597,063
Professional fundraising fees
$0
Legal fees
$4,800
Accounting fees
$37,286
Occupancy
$135,902
Travel
$100,629
Depreciation
$1,599,620
Program services (functional)
$10,749,962
Management and general (functional)
$643,788
Fundraising (functional)
$390,258

Balance sheet and other

Total assets, start of year
$21,829,765
Total assets, end of year
$20,130,857
Total liabilities, end of year
$515,477
Net assets, end of year
$19,615,380
Land, buildings and equipment
$15,088,124
Publicly traded securities
$107,966
Net assets without donor restrictions
$17,918,718
Net assets with donor restrictions
$1,696,662
Gross receipts
$10,394,535
Employees
77
Volunteers
86
Year formed
1987
State of legal domicile
TX

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
KAREN ELLIOTTEXECUTIVE DIRECTOR
Trustee or director, Officer
60$115,236$19,819
DR ROSEMARY JENSENDIRECTOR
Trustee or director
20$16,640$1,540
DR TIM HOKEDIRECTOR
Trustee or director
1$0$0
DR DENNIS JOHNSONPRESIDENT
Trustee or director, Officer
1$0$0
MAYHOWARD JOHNSTONDIRECTOR
Trustee or director
1$0$0
DAVID KUMPEDIRECTOR
Trustee or director
1$0$0
LANNY NIXONDIRECTOR
Trustee or director
1$0$0
CARLA NORTHINGTONVICE PRESIDENT
Trustee or director, Officer
1$0$0
TOM SHOQUISTTREASURER
Trustee or director, Officer
1$0$0
DR GUY WATERSSECRETARY & PARLIAMENTARIAN
Trustee or director, Officer
1$0$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensationOther / benefits
KAREN ELLIOTTCEO/EXEC DIR
Trustee or director, Officer
60$125,236$10,411
DR ROSEMARY JENSENPRES THRU JA
Trustee or director, Officer
20$16,640$1,752
DR TIM HOKEDIRECTOR
Trustee or director
1$0$0
DR DENNIS JOHNSONPRES POST JA
Trustee or director, Officer
1$0$0
MAYHOWARD JOHNSTONDIRECTOR
Trustee or director
1$0$0
DAVID KUMPEDIRECTOR
Trustee or director
1$0$0
LANNY NIXONDIRECTOR
Trustee or director
1$0$0
CARLA NORTHINGTONVP POST JAN/
Trustee or director, Officer
1$0$0
TOM SHOQUISTTREASURER
Trustee or director, Officer
1$0$0
DR GUY WATERSSECRETARY
Trustee or director, Officer
1$0$0

Address and contacts

Address (IRS master file)
23315 COUNTY ROAD 44A, EUSTIS, FL 32736-9370
Principal officer (990 for 2024)
KAREN ELLIOTT, PO BOX 1988, EUSTIS, FL 32727
Signed the 990
KAREN ELLIOTT, EXECUTIVE DIRECTOR
Phone
(352) 483-9131
Return prepared by
PURVIS GRAY & COMPANY LLP

Mission

SEE SCHEDULE O FOR EXPANDED MISSION STATEMENT.

990 for the year ended December 31, 2024

Program accomplishments

  • SEE SCHEDULE ORAFIKI HAS BEEN SERVING IN AFRICA OVER 30 YEARS AND IS HELPING AFRICANS TO KNOW GOD AND RAISE THEIR STANDARD OF LIVING THROUGH BIBLE STUDY AND EDUCATION WITH EXCELLENCE AND INTEGRITY. THIS WORK IS OVERSEEN BY THE STAFF AT THE RAFIKI HOME OFFICE IN EUSTIS, FLORIDA AND THE 37 MISSIONARIES OUT IN THE FIELD IN AFRICA. RAFIKI OPERATES IN TEN AFRICAN COUNTRIES AND HAS BUILT A RAFIKI TRAINING VILLAGE IN EACH OF THE TEN COUNTRIES. EACH VILLAGE CONSISTS OF ANYWHERE FROM 20 TO 30 BUILDINGS. RAFIKI HAS FIVE PROGRAMS: 1. EDUCATION 2. ADVANCED LEARNING INSTITUTE 3. CHILDCARE (ORPHAN CARE) 4. BIBLE STUDY 5. WIDOWS CLASSICAL SCHOOLS-ONE K-12 SCHOOL AT EACH OF ITS TEN VILLAGES. THESE SCHOOLS PROVIDE A HIGH QUALITY EDUCATION FOR BOTH RESIDENT CHILDREN AND DAY STUDENTS FROM THE COMMUNITY. THE RAFIKI SCHOOLS CURRENTLY EDUCATE MORE THAN 3,629 STUDENTS WHICH INCLUDES THE 355 ORPHANS LIVING AT THE RAFIKI VILLAGES AND OVER 3,274 IMPOVERISHED DAY STUDENTS FROM THE SURROUNDING COMMUNITIES. THE CHILDREN ARE TAUGHT USING RAFIKI'S CHRISTIAN CLASSICAL CURRICULUM WHICH HAS BEEN DEVELOPED SPECIFICALLY FOR AFRICA. THIS CURRICULUM PROVIDES BOTH TEXTBOOKS AND LESSON PLANS AND HAS BEEN WRITTEN TO INTERNATIONAL STANDARDS, INCORPORATING AFRICAN NATIONAL SYLLABUS REQUIREMENTS. ALL COURSES ARE WRITTEN FROM A BIBLICAL WORLD-VIEW AND ARE CULTURALLY RELEVANT TO AFRICA. THE SCHOOLS NOT ONLY PROVIDE A HIGH QUALITY EDUCATION IN CORE COURSES IN MATHEMATICS, LANGUAGE ARTS, AND SCIENCES, BUT ALSO IN ATHLETICS, ART, MUSIC, AND VOCATIONAL COURSES. STUDENTS GRADUATE WITH A WELL-ROUNDED EDUCATION, CRITICAL THINKING SKILLS, AND TOOLS FOR LIFELONG LEARNING. THE ADVANCED LEARNING INSTITUTE PROGRAM (CURRENTLY OPERATING IN 7 OF RAFIKI'S 10 COUNTRIES AND HAS OVER 99 STUDENTS) IS THE CAPSTONE OF RAFIKI'S EDUCATIONAL PROGRAM, PROVIDING POST-SECONDARY EDUCATION FOR ADULTS IN TEACHER TRAINING, BUSINESS, MUSIC, AND ART. THE FIRST PART OF THIS PROGRAM WAS LAUNCHED IN 2013 AND IS TRAINING FUTURE EDUCATORS FOR AFRICAN CHURCH SCHOOLS THROUGH THE RAFIKI INSTITUTE OF CLASSICAL EDUCATION. THIS THREE-YEAR COURSE IS PROGRAMMED LEARNING ON A COMPUTER WITH A COMBINATION OF LECTURE, DISCUSSION, COMPUTER-BASED, AND PRACTICUMS AT RAFIKI'S K-12 SCHOOL. STUDENTS RECEIVE COURSES IN COMPUTER, KEYBOARD, CLASSROOM MANAGEMENT, EARLY CHILDHOOD DEVELOPMENT, RECORD-KEEPING, ART, MUSIC, ENGLISH, MATH, SCIENCE, AND WORLD HISTORY. WITH UNEMPLOYMENT RUNNING AS HIGH AS 70% IN THESE TEN COUNTRIES, AND WITH THE GREAT NEED FOR BETTER EDUCATION, THIS PROGRAM WILL SUPPLY TWO MAJOR NEEDS: JOBS AND QUALITY SCHOOLS FOR RAFIKI'S AFRICAN CHURCH PARTNERS. THE PARTICIPANTS WILL NOT ONLY BE EDUCATED THROUGH THE CLASSROOM MATERIALS BUT WILL ALSO PARTICIPATE IN A PRACTICUM AT RAFIKI'S SCHOOL. UPON COMPLETION OF THE COURSE, THEY RECEIVE A COMPLETE SET OF RAFIKI'S CURRICULUM AND BIBLE STUDY TO USE IN ONE OF RAFIKI'S AFRICAN PARTNER CHURCH SCHOOLS. THE CHILDCARE PROGRAM PROVIDES A PERMANENT HOME FOR ORPHANS WITHIN EACH OF THE TEN RAFIKI VILLAGES. EACH VILLAGE IS EQUIPPED TO PROVIDE COMPLETE CARE FOR UP TO 100 CHILDREN, INCLUDING HOUSING, CLOTHING, MEALS, EDUCATION, RECREATION, AND MEDICAL CARE. RAFIKI SUPPORTS A TOTAL OF 590 ORPHANS RANGING IN AGE FROM TWELVE TO TWENTY-EIGHT WHO LIVE AT THE TEN VILLAGES. THESE CHILDREN ARE RAISED IN A FAMILY-LIKE SETTING WITH TEN CHILDREN LIVING IN A COTTAGE WITH A TRAINED AFRICAN WOMAN WHO SERVES AS THEIR MOTHER. THE RAFIKI MOTHERS ARE TRAINED AND SUPERVISED BY A QUALIFIED CHILDCARE ADMINISTRATOR (A MISSIONARY) WHO OVERSEES THEIR WORK. RAFIKI PROVIDES A CHRISTIAN CLASSICAL EDUCATION TO THESE CHILDREN FROM PRESCHOOL THROUGH GRADE 12. WHEN THE CHILDREN GRADUATE FROM HIGH SCHOOL, THEY ARE ENROLLED IN COLLEGE OR VOCATIONAL PROGRAMS SO THAT THEY CAN LIVE INDEPENDENTLY AND BECOME GODLY CONTRIBUTORS IN THEIR HOME COUNTRIES. THE RAFIKI BIBLE STUDY PROGRAM PROVIDES A COMPREHENSIVE BIBLE STUDY (553 WEEKS OF LESSONS COVERING ALL SIXTY-SIX BOOKS OF THE BIBLE), PRIMARILY FOR RAFIKI'S K-12 SCHOOLS AND PARTNER CHURCH SCHOOLS. THE BIBLE STUDY HAS BEEN DEVELOPED BY THEOLOGIANS IN THE U.S. AND AFRICA AND IS WRITTEN AT VARIOUS AGE-COMPREHENSION LEVELS BY INDIVIDUALS EXPERIENCED IN TEACHING CHILDREN. THIS MATERIAL IS BEING USED BY ALL PROGRAM PARTICIPANTS IN RAFIKI'S CHILDCARE, EDUCATION, WIDOWS, AND ADVANCED LEARNING INSTITUTE PROGRAMS. FINANCIAL NOTES: RAFIKI IS A MEMBER OF THE ECFA AND MAINTAINS HIGH STANDARDS IN TERMS OF MANAGING ITS FINANCIAL RESOURCES. RAFIKI'S FUNDRAISING DEPENDS HEAVILY UPON PRAYER. IN ADDITION TO BIBLE STUDY AND PRAYER EACH DAY AT ALL RAFIKI VILLAGES IN AFRICA, THE RAFIKI STAFF MEMBERS AT THE RAFIKI HOME OFFICE IN EUSTIS, FL START EACH WORKDAY WITH PRAYER AND BIBLE STUDY. THERE ARE CURRENTLY ABOUT 100 RAFIKI PRAYER GROUPS THROUGHOUT THE WORLD PRAYING REGULARLY FOR THE WORK OF RAFIKI. THE RAFIKI WIDOWS' PROGRAM HAS HELPED HUNDREDS, EVEN THOUSANDS OF POOR WOMEN IN ALL TEN OF RAFIKI'S TEN COUNTRIES. WORKING IN PARTNERSHIP WITH LOCAL AFRICAN PARTNER DENOMINATIONS, RAFIKI PROVIDES DESIGN GUIDANCE AND QUALITY STANDARDS FOR HANDCRAFTS WHICH ARE REPRESENTATIVE OF CRAFTS PRODUCED IN THEIR LOCAL ECONOMY. RAFIKI MARKETS THESE PRODUCTS IN THE U.S. TO SUPPORT THE WOMEN AND COVER THE COST OF SHIPPING AND MARKETING.
    Expenses $10,749,962 · grants $20,931 · revenue $74,849

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
74-2477089
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1988
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$20,130,857
Income (IRS master file)
$10,394,535

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$10,178,243$11,784,008$20,130,857XML
990December 2023$11,342,324$11,735,421$21,829,765XML
990December 2022$9,489,772$11,314,507$22,250,426IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 74-2477089).

Questions about RAFIKI FOUNDATION INCORPORATED

What is the EIN of RAFIKI FOUNDATION INCORPORATED?
The employer identification number (EIN) of RAFIKI FOUNDATION INCORPORATED is 74-2477089.
Is RAFIKI FOUNDATION INCORPORATED tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
Are donations to RAFIKI FOUNDATION INCORPORATED tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does RAFIKI FOUNDATION INCORPORATED file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of RAFIKI FOUNDATION INCORPORATED due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did RAFIKI FOUNDATION INCORPORATED last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of RAFIKI FOUNDATION INCORPORATED?
The 990 for the year ended December 31, 2024 names KAREN ELLIOTT.
Who are the officers and directors of RAFIKI FOUNDATION INCORPORATED?
The 990 for the year ended December 31, 2024 lists 10 people; 2 received compensation from the organization, the highest $115,236 (KAREN ELLIOTT, EXECUTIVE DIRECTOR).
How much revenue does RAFIKI FOUNDATION INCORPORATED have?
On its 990 for the year ended December 31, 2024 it reported revenue of $10,178,243, expenses of $11,784,008 and total assets of $20,130,857 at year end.

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