2025-10-13T09:10:18-05:00 2024-12-31 590548468 PURVIS GRAY & COMPANY LLP 2347 SE 17TH ST OCALA FL 34471 990 2024-01-01 742477089 RAFIKI FOUNDATION INC RAFI 3524839131 PO BOX 1988 EUSTIS FL 32727 KAREN ELLIOTT EXECUTIVE DIRECTOR 3524839131 2025-09-10 1 1 TIMOTHY WESTGATE CPA P00631621 3527323872 2025-09-20 2024 2025-03-06 01:10:19Z KAREN ELLIOTT PO BOX 1988 EUSTIS FL 32727 10394535 0 X RAFIKIFOUNDATION.ORG X 1987 TX TO HELP AFRICANS KNOW GOD AND TO HELP THEM RAISE THEIR STANDARD OF LIVING WITH EXCELLENCE AND INTEGRITY. RAFIKI IS A CHRISTIAN, INTERDENOMINATIONAL MISSION ORGANIZATION INCORPORATED IN THE UNITED STATES. THE FOUNDATION OPERATES ONE RAFIKI TRAINING VILLAGE IN EACH OF TEN AFRICAN COUNTRIES. SEE BELOW FOR EXPANDED MISSION STATEMENT. 10 8 77 86 0 0 11291336 10011873 57987 74849 92008 93182 -99007 -1661 11342324 10178243 16071 20931 0 0 2589729 2597063 0 0 390258 9129621 9166014 11735421 11784008 -393097 -1605765 21829765 20130857 608620 515477 21221145 19615380 X SEE SCHEDULE O FOR EXPANDED MISSION STATEMENT. 0 0 10749962 20931 74849 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. 10749962 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 12 0 77 1 0 1 ET GH KE LI MI NI RW TZ UG ZA 0 0 0 0 0 0 0 0 0 0 X 10 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THOMAS KREAMER 3524839131 PO BOX 1988 EUSTIS FL 32727 KAREN ELLIOTT EXECUTIVE DIRECTOR 60.00 1.00 X X 115236 0 19819 DR TIM HOKE DIRECTOR 1.00 0.00 X 0 0 0 DR ROSEMARY JENSEN DIRECTOR 20.00 1.00 X 16640 0 1540 DR DENNIS JOHNSON PRESIDENT 1.00 0.00 X X 0 0 0 MAYHOWARD JOHNSTON DIRECTOR 1.00 1.00 X 0 0 0 DAVID KUMPE DIRECTOR 1.00 1.00 X 0 0 0 LANNY NIXON DIRECTOR 1.00 0.00 X 0 0 0 CARLA NORTHINGTON VICE PRESIDENT 1.00 0.00 X X 0 0 0 TOM SHOQUIST TREASURER 1.00 0.00 X X 0 0 0 DR GUY WATERS SECRETARY & PARLIAMENTARIAN 1.00 0.00 X X 0 0 0 131876 0 21359 1 0 0 0 0 10011873 10011873 EDUCATION & CURRICULUM INCOME 611600 74849 74849 74849 93182 93182 13983 29119 -15136 -15136 -15136 200648 187173 13475 13475 10178243 74849 0 91521 20931 20931 153235 107371 22388 23476 1691189 1409917 137300 143972 37300 29163 3972 4165 573821 505945 33133 34743 141518 116099 12408 13011 4800 3364 701 735 37286 23187 9939 4160 74 74 19568 13711 2862 2995 284901 164587 106641 13673 118707 71755 40494 6458 135902 95226 19856 20820 100629 90392 6763 3474 49480 49480 1599620 1412677 186407 536 118854 59427 41599 17828 CHILDREN'S CENTERS 4739837 4739837 EDUCATION 799541 799541 MISSIONARY FIELD EXPENS 531395 529949 706 740 RICE PROGRAM 289083 289083 336337 267800 18545 49992 11784008 10749962 643788 390258 864367 628440 4055593 3715930 424 151252 193547 65928 75262 40480078 25391954 16144232 15088124 92049 107966 1074 538 455270 320626 21829765 20130857 140374 194851 468246 320626 608620 515477 X 19310083 17918718 1911062 1696662 21221145 19615380 21829765 20130857 -1605765 0 X 0 1 X 1 0 X 9174287 10572716 9417876 11291336 10011873 50468088 9174287 10572716 9417876 11291336 10011873 50468088 5253654 45214434 13306 442 15708 98903 107165 235524 191151 253351 197267 201215 200648 1043632 51747244 265233 0.87380 0.90510 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS SALES OF INVENTORY - 2020 AMOUNT: $ 191,151. 2021 AMOUNT: $ 253,351. 2022 AMOUNT: $ 197,267. 2023 AMOUNT: $ 201,215. 2024 AMOUNT: $ 200,648. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1911062 5435073 5649473 1696662 2048483 6116388 6253809 1911062 2860999 6107908 6920424 2048483 3362769 6226124 6727894 2860999 2413459 5702089 4752779 3362769 1.00000 0 0 2038386 2038386 36300930 23400859 12900071 2040053 1991095 48958 100709 100709 15088124 OPERATING LEASE LIABILITIES 320626 320626 10394535 0 10394535 -216292 -216292 10178243 12000300 216292 216292 11784008 0 11784008 PART V, LINE 4: MINI-MISSIONS - $118,792 OUTREACH (MISSIONARIES) - $1,222,289 DISCRETIONARY - $79,576 ROSEMARY JENSEN BIBLE FOUNDATION - $221,079 OTHER - $54,926 PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -187,173. RENTAL DEPRECIATION -29,119. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 187,173. RENTAL DEPRECIATION 29,119. SUB-SAHARAN AFRICA 10 45 PROGRAM SERVICES CHILDREN'S CENTERS 4739837 SUB-SAHARAN AFRICA 10 45 PROGRAM SERVICES OUTREACH 529949 SUB-SAHARAN AFRICA 10 45 PROGRAM SERVICES PROJECTS 8960 SUB-SAHARAN AFRICA 10 45 PROGRAM SERVICES RICE PROGRAM 289083 SUB-SAHARAN AFRICA 10 45 PROGRAM SERVICES EDUCATION 799541 SUB-SAHARAN AFRICA 10 45 PROGRAM SERVICES MINI-MISSIONS 228142 60 270 0 0 60 270 6595512 0 6595512 0 0 0 0 0 0 PART I, LINE 3 THE ORGANIZATION'S 10 OFFICES AND 45 EMPLOYEES PERFORM ALL ACTIVITIES REPORTED ON LINE 3. THE AMOUNTS REPORTED IN COLUMN (F) ARE EXPENDITURES CALCULATED BASED THE SAME METHOD OF ACCOUNTING (ACCRUAL) AS USED TO ACCOUNT FOR THEM ON THE ORGANIZATION'S FINANCIAL STATEMENTS. 0 RAFIKI EDUCATION FOUNDATION INC PO BOX 1988 EUSTIS FL 32727 921330720 501C3 20931 0 EDUCATION 1 0 FORM 990, PART I, ORGANIZATION'S MISSION, EXPANDED DESCRIPTION RAFIKI'S MISSION:TRAINING AFRICANS TO TRANSFORM AFRICA FOR CHRIST. RAFIKI'S VISION: EQUIPPING A MULTITUDE OF AFRICANS TO BRING EDUCATIONAL, BIBLICAL, AND ECONOMIC TRANSFORMATION TO THEIR CONTINENT. RAFIKI'S STRATEGY: RAFIKI HAS ESTABLISHED ONE MODEL RAFIKI TRAINING VILLAGE IN EACH OF THE TEN AFRICAN COUNTRIES WHERE ORPHANS ARE CARED FOR AND EDUCATED WITH CHRISTIAN, CLASSICAL CURRICULUM, LEADING TO A VOCATION OR COLLEGE. IN ADDITION, EACH VILLAGE HAS A PRE K-12 CHRISTIAN CLASSICAL SCHOOL FOR THE ORPHANS AND DISADVANTAGED CHILDREN FROM THE COMMUNITY. PLUS SEVEN OF THE TEN RAFIKI VILLAGES CONTAIN A CHRISTIAN TEACHER'S COLLEGE PROVIDING TEACHER TRAINING. LASTLY, RAFIKI PARTNERS WITH 23 AFRICA DENOMINATIONS HELPING THEM PROVIDE ECONOMIC RELIEF TO THEIR POOR WOMEN AND WIDOWS BY MARKETING HANDCRAFTS IN THE USA. ALL PARTICIPANTS WITHIN THE VILLAGE AND WIDOWS PROGRAMS STUDY THE BIBLE. RAFIKI'S WORK IS LOCATED IN ETHIOPIA, GHANA, KENYA, LIBERIA, MALAWI, NIGERIA, TANZANIA, UGANDA, AND ZAMBIA. THESE COUNTRIES HAVE INVITED RAFIKI TO COME TO THE COUNTRIES AND HAVE OFFICIALLY REGISTERED THE FOUNDATION AS AN NGO. EACH VILLAGE HAS A MINIMUM OF SEVEN COTTAGES, FOUR SCHOOL BUILDINGS, A DINING HALL, FOUR MISSIONARY RESIDENCES, THE ADVANCED LEARNING INSTITUTE COMPLEX (THREE BUILDINGS), AND GUEST HOUSE FOR A TOTAL OF TWENTY BUILDINGS MINIMUM. EACH VILLAGE IS BUILT ON APPROXIMATELY FIFTY ACRES AND HAS A GARDEN, PLAYING FIELD, PLAYGROUND EQUIPMENT, AND STORAGE BUILDINGS. THE VILLAGES ARE SELF-SUFFICIENT WITH THEIR OWN GENERATORS AND BORE-HOLE WATER SUPPLY. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD COLLECTIVELY REVIEWS THE FORM 990 AND MAKES INQUIRY TO THEIR ACCOUNTANT REGARDING ANY QUESTIONS THEY MAY HAVE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY EVERY YEAR. ANY NEW CONTRACTS OR PURCHASES ARE REVIEWED BY THE CEO & HEAD OF FINANCE. THUS ANY TRANSACTIONS INVOLVING BOARD MEMBERS AND POTENTIAL CONFLICT OF INTEREST WOULD BE BROUGHT TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION RESEARCHES AND REVIEWS EXECUTIVE AND KEY EMPLOYEE COMPENSATION FOR OTHER COMPARABLE NOT-FOR-PROFITS, AND THE BOARD MAKES FINAL APPROVAL. COMPENSATION REASONABLENESS IS REVIEWED ON AN ANNUAL BASIS BY THE BOARD. THE ORGANIZATION USES THE SAME PROCESS FOR BOTH TOP OFFICIALS AND OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AS WELL AS FORM 990 WILL BE AVAILABLE TO THE PUBLIC UPON REQUEST. RAFIKI EDUCATION FOUNDATION INC PO BOX 1988 EUSTIS FL 32727 921330720 EDUCATION FL 501(C)(3) LINE 2 N/A 0 1 1 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 1 0 RAFIKI EDUCATION FOUNDATION INC A 13983 CASH RAFIKI EDUCATION FOUNDATION INC R 120477 CASH