Mercy Nairobi Foundation INC

Tax-deductible

Charlotte, NC501(c)(3)ReligionEIN 87-2221721Revenue $615K in FY2025

On file with the IRS7200 Providence Rd, 28226-2989 · Charlotte, NCTax-exempt since Jan 2022Publicly supported charity — 170(b)(1)(A)(vi)

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To see a gospel awakening in Nairobi that is carried to the ends of the earth through Church planting, Christian Education, Works of Compassion and Community Engagement. We exist to advance the gospel through stewarding healthy Christian partnerships.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$100K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $8K a year · 1% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 13% of spending
Top officer’s pay higher than 65% of similar orgs
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $39K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$14K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$615K
-19% vs prior year
Spent
$754K
To programs
91%
Net assets
$82K
By yearFY2021–FY2025
Revenue
$615K
FY2025▼ -19%
Tap a bar for its year
Revenue by fiscal year
FY2021$198K
FY2022$355K
FY2023$768K
FY2024$755K
FY2025$615K
Expenses
$754K
FY2025-0.2%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$349K
FY2023$603K
FY2024$755K
FY2025$754K
Net assets
$82K
FY2025▼ -63%
Tap a bar for its year
Net assets by fiscal year
FY2021$193K
FY2022$339K
FY2023$504K
FY2024$221K
FY2025$82K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $684K Management & general 8% · $60K Fundraising 1% · $9K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$64,108Pt VII · Sec A
$35,484Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Allan Waruhiu’s $64K as President is at the 65th percentile of top reported officer pay among 2133 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Allan Waruhiu$64,108$60,258——
Allan Waruhiu Thuo——$49,600$32,023
M'Lynn Nicole Waruhiu——$40,115$39,577
M'Lynn Waruhiu$35,484$20,650——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Planting churches and educating Christians to spread the gospel globally through compassion and community.

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Provided by the organization

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3 programs · $660K · in their own filed words · FY2025
01

Works of Compassion/Mercy House Ministry

Provided accommodation, food, and educational support for eight adult women and fourteen children. The ministry also covered the transitional costs for 15 individuals who were transitioning from mercy house to independent living. Provides school fees for eight primary school students, four high school students, and two college students.

$334Kprogram expense
02

Church Planting

Continued support for mercy nairobi church. In 2025, the church had 7 staff members, 8 ministry residents, 150 members, and an average weekly attendance of 300 people. The church organized bible studies, served an average of 200 homeless individuals, women, and children monthly, and provided support to 1,000 children at two partner…

$261Kprogram expense
03

Christian Education

Partnered with 4 schools in the city to provide spaces of joy for teachers and students. Repairing the staff room, planning a team-building activity, providing books and bibles, and building spaces for play for kids.

$64Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Vyuha INCFY2024$2K
Total grants receivedfrom 3 funders$39K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$615K
Ln 12
Gifts and grantsLn 1h$615K
Money outPt IX
$754K
Ln 25
Programscol B$684K
Managementcol C$60K
Fundraisingcol D$9K
Owns and owesPt X
$82K
net assets · Ln 32
Cash and savingsLn 1–2$85K
Total assetsLn 16$95K
LiabilitiesLn 26$14K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$615K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Total revenueLn 12$615K
Assets in detailPt X, end of year
CashLn 1$85K
Cash and savings togetherLn 1–2$85K
Land, buildings, equipmentLn 10c$10K
Total assetsLn 16$95K
LiabilitiesLn 26$14K
Net assetsLn 32$82K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$225K$85K
Land, buildings, equipmentLn 10c$10K$10K
Total assetsLn 16$235K$95K
LiabilitiesLn 26$14K$14K
Net assetsLn 32$221K$82K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$96K$76K$19K
Other employee benefitsLn 9$17K$14K$2K
Payroll taxesLn 10$7K$6K$1K
Other fees for servicesLn 11g$13K$13K
Office expensesLn 13$30K$5K$16K$9K
Information technologyLn 14$28K$28K$20
TravelLn 17$17K$17K$305
Other expenses (24a–d)Ln 24$547K$539K$8K$0
Total functional expensesLn 25$754K$684K$60K$9K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $615K$754K−$139K$82K 990 PDF
FY2024 $755K$755K−$348$221K 990 PDF
FY2023 $768K$603K$164K$504K 990 PDF
FY2022 $355K$349K$6K$339K 990 PDF
FY2021 $198K$193K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $614,575 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $504,449$614,575
I-9 Program service revenuePrior year $250,249$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $754,698$614,575
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $345,065$119,439
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $409,981$634,332
I-18 Total expensesPrior year $755,046$753,771
I-19 Revenue less expensesPrior year −$348−$139,196
Part VI · Governance 5 of 7 board members independent, 5 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $614,575 across 9 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$614,575
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$614,575
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$614,575
Part IX · Statement of functional expenses $753,771 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $76,473 · Management $19,118$95,591
IX-9 Other employee benefitsPrograms $14,056 · Management $2,480$16,536
IX-10 Payroll taxesPrograms $6,215 · Management $1,097$7,312
IX-11g Other fees for servicesManagement $13,079$13,079
IX-13 Office expensesPrograms $4,530 · Management $16,292 · Fundraising $9,149$29,971
IX-14 Information technologyPrograms $27,834 · Management $20$27,854
IX-17 TravelPrograms $16,557 · Management $305$16,862
IX-24 Other expenses (24a–d)Programs $538,584 · Management $7,982 · Fundraising $0$546,566
IX-25 Total functional expensesPrograms $684,249 · Management $60,373 · Fundraising $9,149$753,771
Part X · Balance sheet $95,266 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $224,582$85,287
X-10c Land, buildings and equipment, netStart of year $9,979$9,979
X-16 Total assetsStart of year $234,561$95,266
X-17 Accounts payable and accrued expensesStart of year $13,689$13,590
X-26 Total liabilitiesStart of year $13,689$13,590
X-27 Net assets without donor restrictionsStart of year $220,872$81,676
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $220,872$81,676
X-33 Total liabilities and net assetsStart of year $234,561$95,266
Part XI · Reconciliation of net assets $81,676 net assets at year end
XI-1 Total revenue$614,575
XI-2 Total expenses$753,771
XI-3 Revenue less expenses−$139,196
XI-4 Net assets at start of year$220,872
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$81,676

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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