Cepad USA INC

Ooltewah, TN · Public charity (501(c)(3)) · International

✓ Tax-deductible Latest data FY2024
Revenue
$163K
▼ -39% vs prior year
Spent
$172K
To programs
86%
Net assets
$460K
By yearFY2020–FY2024
Revenue
$163K
FY2024▼ -39%
Revenue by fiscal year
FY2020$339K
FY2021$332K
FY2022$292K
FY2023$265K
FY2024$163K
Expenses
$172K
FY2024▼ -12%
Expenses by fiscal year
FY2020$233K
FY2021$302K
FY2022$335K
FY2023$196K
FY2024$172K
Net assets
$460K
FY2024▼ -2%
Net assets by fiscal year
FY2020$413K
FY2021$443K
FY2022$400K
FY2023$469K
FY2024$460K

Form 990 for the fiscal year ending December 2024 (IRS tax year 2024).

Status and standing

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Foundation funders?
1 funder — Seeley Family Foundation
$4K in the latest grant year.
Spent on programs?
86% to programs
Form 990 Part IX, latest filing.
Size and trend
$100K–1M
↓ -39% vs prior year
Legal name (IRS)Hdr · item CCepad USA INC
EINHdr · item D93-1088705
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFDec 1996
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item COoltewah, TN
NTEE classificationIRS BMFInternational (Q330)
WebsiteHdr · item Jwww.cepadusa.org

Where the money goes

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.86 Management & general $0.13 Fundraising $0.00
Program services86%$148K
Management & general13%$23K
Fundraising$665
Total functional expensesLn 25$172K

Financial health

Program efficiency
86%
of spending reaches programs▲ +9% vs prior filing year
Operating runway
43.1mo
months of highly liquid reserves at operating expense rate▲ +50% vs prior filing year
Surplus margin
-6%
revenue over expenses, this year▼ -122% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$619K
FY2024▲ +32%
Total assets by fiscal year
FY2020$413K
FY2021$443K
FY2022$400K
FY2023$469K
FY2024$619K
Total liabilities
$158K
FY2024
Total liabilities by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$0
FY2024$158K
Revenue less expensesPt I · Ln 19−$9K
Total assetsPt X · Ln 16$619K
Program-expense ratioPt IX · col B86%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 411

Balance Sheet

Part X · end of year
CashLn 1$619K
Total assetsLn 16$619K
Total liabilitiesLn 26$158K
Total net assetsLn 32$460K
Months of cash on handcomputed43.1

Statement of Revenue

Part VIII
Contributions & grants$153K · 94%
Investment income$10K · 6%
Contributions & grants94%$153K
Investment income6%$10K
Total revenueLn 12$163K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $619K · Operating expenses/yr $172K
43.1 months
Where the money goes
Program services
Program services $148K · Total expenses $172K
86%
Management & General
Management & general $23K · Total expenses $172K
13%
Fundraising
Fundraising $665 · Total expenses $172K
0.4%
Cost to raise $1
Fundraising expense (3-yr avg) $2K · Solicited contributions (3-yr avg) $234K
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $153K · Total revenue $163K
94%
Government reliance
Government grants — · Total revenue $163K
—
Earned-income share
Program service revenue $0 · Total revenue $163K
0%
Investment reliance
Investment income $10K · Total revenue $163K
+6%
Program self-sufficiency
Program service revenue $0 · Total expenses $172K
0%
Growth & trend
Revenue growth (YoY)
This year $163K · Prior year $265K
-39%
Revenue CAGR
FY2020 $339K · FY2024 $163K
-17%
Net-asset trend (YoY)
End of year $460K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $163K · Expenses $172K
-6%
Liabilities-to-Assets
Total liabilities — · Total assets $619K
—
Net-asset ratio
Net assets $460K · Total assets $619K
74%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $619K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Peggy Becker · Reported title BOARD MEMBER · Highest reported compensation $0 · Total expenses $172K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $172K
—
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 86%——
Overhead ratio 13%——
Fundraising cost ratio 0.4%——
Revenue growth -39%——
Legal fee ratio 0.6%——
Accounting fee ratio 1%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kimberly Crider’s $55K as Director is at the 51st percentile of top reported officer pay among 1637 $100K–1M international 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 · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Kimberly Crider$54,923$24,846——
Emily Hewes——$31,000$30,000

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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Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a11
Independent voting membersPt VI · Ln 1b11
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Mission and programs

Empowers Nicaraguan communities to improve their lives through material, social, and spiritual resources.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

3 program services account for $148K of program spending, described in the organization's own filed words · FY2024.
01

To cepad nicaragua for emergency relief, development, peacemaking and material aid to help build communities.

$72Kprogram expense
02

Aid provided to la escuelita, a school in managua, nicaragua for education, food, and overall support of their students and families who are in poverty.

$60Kprogram expense
03

Printing, postage, and distribution costs for publishing and circulating the cepad reporter, a newsletter circulated 6 times per year.

$16Kprogram expense

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Funders

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$4K

Filing history

YearRevenueExpensesChangeFiling
FY2024 Latest Viewing $163K$172K-39% 990 PDF
FY2023 $265K$196K-9% 990 PDF
FY2022 $292K$335K-12% 990 PDF
FY2021 $332K$302K-2% 990 PDF
FY2020 $339K$233K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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