Financial Transparency & Governance
Every cent traceable: Volunteer-funded operations, direct project disbursements
100% Direct Project Allocation
All donations flow directly into building materials, local transport and fair compensation for local craftspeople.
Privately Funded Operations & Travel
Flights, accommodation, vaccinations and administrative expenses are paid 100% out of pocket by board members and participants.
Tranche Disbursements Against Milestones
Funds are released in tranches only after photo and receipt verification of the preceding construction phase.
Registered Charity & Tax Relief
Registered nonprofit in Berlin (VR 41272 B) recognized by the German tax authorities. Tax receipts are issued.
Official Donation Bank Account
Berliner Sparkasse • Registered Charity
Our association is currently undergoing the official register update to 'Bildung mit Herz Sierra Leone e.V.'. Until completion, the official bank account holder remains 'Make Them Smile e.V.'. Please use this recipient name for bank transfers.