Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 234,105 | 178,680 | 89,236 | 115,470 | 164,566 | 782,057 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | 0 | 0 | 0 | 0 | |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | |
| 4 | Total. Add lines 1 through 3 | 234,105 | 178,680 | 89,236 | 115,470 | 164,566 | 782,057 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 190,366 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 591,691 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 234,105 | 178,680 | 89,236 | 115,470 | 164,566 | 782,057 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | 0 | 0 | 0 | 0 | 0 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 782,057 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 1 | Statement Regarding Unusual Grant The organization received a one-time unusual grant of $173,000 from [Redacted] for a restricted capital project: the acquisition of land and construction of a community medical clinic in The Gambia. This grant is excluded from Schedule A support calculations because it was a non-recurring gift for a specific expansion, attracted by our public mission, and provided by independent third parties with no governance role in the organization. This gift is classified as an unusual grant. The details of the contributor are provided in the non-public Part I of Schedule B. |
| Schedule A, Part II, Line 14 | This current 2024 filing utilizes accurate historical data for all calculations. The 100% public support figure previously reported on the 2023 Form 990 (and currently reflected on Line 15 of this return) was inaccurate due to clerical errors in donor classification. The organization is currently preparing an amendment for the 2023 tax year to rectify this discrepancy and ensure consistency with the verified data presented in this 2024 filing. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Header, Line B | Form 990, Part III, Line 4 - Amendment Explanation: "This return is being amended to correct a clerical error and refine functional expense allocations. Management identified that $5,000 in school fees was inadvertently recorded in two separate program lines; this has been corrected to ensure no funds are double-counted. Furthermore, the organization re-allocated its management and oversight funds across program services based on a reasonable estimate of leadership labor. Using a 45/45/10 split, 10% was estimated for the Medical Clinic (4a) for technical coordination, while 45% each was attributed to the Mentor Training (4b) and School (4c) programs to accurately reflect the administrative oversight and daily management required for these educational initiatives. |
| Form 990, Part III, Line 2 | Facilitated the expansion of regional infrastructure by providing grants totaling $173,000 to a sister organization in The Gambia. These funds were used for the strategic acquisition of two properties and the construction of a village medical clinic. This facility addresses a critical barrier to education by providing essential health services to students and their families. The program utilizes a service-learning model where the healthcare is provided by Starfish International alumni who have completed medical and nursing graduate programs. By integrating community health with our educational pipeline, the organization ensures that former students have a professional platform to give back to the community that supported their education. |
| Form 990, Part III, Line 3 | Sponsorship of the community college program was suspended during the tax year due to a shortfall in specifically designated funding. The organization remains committed to the mission and is seeking new funding to resume operations. |
| Form 990, Part III, Line 4d | Administered a Service-Learning Scholarship program for middle and high school students. Participants engage in structured community service projects and complete specialized educational modules provided by the organization. In recognition of their civic engagement and academic progress, the organization provides a $100 scholarship per student to offset tuition and fees at their respective secondary schools. |
| Form 990, Part VI, Section A, Line 2 | Board President Mam-Yassin Sarr and Board Treasurer David D. Fox have a family relationship as husband and wife. |
| Form 990, Part VI, Section B, Line 11b | The Form 990 is prepared by the Managing Director and Board Treasurer. A complete copy of the final draft is provided to all members of the governing body via email for review and comment prior to filing with the IRS. Any questions or discrepancies are resolved before the final signature is applied. |
| Form 990, Part VI, Section B, Line 12c | The organization regularly monitors and enforces compliance with its conflict of interest policy by requiring all officers and directors to disclose potential conflicts during board meetings. If a conflict arises, the interested person recuses themselves from the discussion and vote on the matter. The board reviews these disclosures annually to ensure continued compliance. |
| Form 990, Part VI, Section B, Line 13 | During the tax year covered by this return, Starfish International did not have a formal written whistleblower policy. However, as part of a governance review conducted during the preparation of this return, a formal Whistleblower Policy was drafted and presented to the Board of Directors for adoption to ensure future compliance and ethical oversight. |
| Form 990, Part VI, Section B, Line 14 | The organization did not have a written document retention and destruction policy in place during the fiscal year. To strengthen internal controls, a formal Document Retention and Destruction Policy has been drafted and provided to the Board of Directors for official adoption and implementation. |
| Form 990, Part VI, Section B, Line 15 | The process for determining compensation for the Executive Director and Managing Directors includes a review and approval by independent members of the board. The board utilizes comparability data from similar non-profit organizations and academic institutions in the region. Deliberations and the final decision are contemporaneously documented in the board meeting minutes. Interested parties recuse themselves from the vote regarding their own compensation. |
| Form 990, Part VI, Section C, Line 19 | Documents are available by contacting the Treasurer at the business address. |
| Form 990, Part VII, Section A, Line 1a | The reportable compensation listed for the Board President and Board Treasurer includes $16,984.95 in reclassified additional income that was settled during the 2024-2025 fiscal year. As this amount was not previously captured in the standard payroll cycle, it is not currently reflected on the issued 2024 Form W-2s. The organization is in the process of amending the 2024 and 2025 W-2s to ensure all compensation reported on this return is properly reflected in the individual tax filings. |
| Form 990, Part IX, Line 10 | The amount shown includes an IRS tax payment in the total of $510.04 that was assessed on July 15th, 2024.The extra $510.04 is the tax payment from the previous year. Due to using the cash accounting method, it was recorded on the current year. |
| Form 990, Part IX, Line 17 | Travel expenses include $1,290.40 for direct student and mentor transportation within The Gambia. The remaining $33,691.68 represents essential board oversight and mentorship travel. This includes international travel to The Gambia to supervise operations and domestic US travel to provide direct mentorship and support for a program graduate currently pursuing a graduate degree. Such oversight is necessary to ensure the effective stewardship of international grants and domestic scholarships. |
| Form 990, Part IX, Line 24e | Total: $19,925.93 $47.40 (Donation Platform fees) [A:$47.40; B:$0; C:$47.40; D:$0] $17,601.07 (Credit Card Reimbursements 2023-2024) [A:$17,601.07; B:$8,772.60; C:$131.00; D:$8,697.47] $2,277.46 (Credit Card Reimbursements 2022-2023) [A:$2277.46; B:$556.58; C:$1,620.88; D:$100.00] Included in the total are reimbursements to the Managing Director totaling $19,878.53 ($17,601.07 for the 2023-2024 fiscal year and $2,277.46 for the 2022-2023 fiscal year). These payments represent the reimbursement of direct program, management, and fundraising expenses initially paid by the Director on personal credit cards on behalf of the organization in prior years. The organization has allocated these reimbursements across all functional categories (Program, Management, and Fundraising) to accurately reflect the nature of the original expenditures. |
| Form 990, Part XII, Line 2c | The Board of Directors assumes direct responsibility for the oversight of the annual financial review. While the Managing Director prepares the tax filings, the Board selects and oversees the independent accountant who performs the financial review. This process ensures internal accountability and has not changed from the prior tax year. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |