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Internal Audit Report – Fiscal Year 2024


Nubarian Black Americans Organization

Internal Audit Report – Fiscal Year 2024
Prepared by: The Honorable Minister Umaru Abiodun Muhammad 
Date: September 25, 2025

Executive Summary

The Nubarian Black Americans Organization (NBAO) is in its early stages of development but demonstrates strong spiritual direction and organizational promise. The fiscal year 2024 review shows healthy growth in membership, strengthened finances, and expanding digital outreach.

A key highlight this year is the significant rise in outside supporter donations ($15,400), making external allies a cornerstone of NBAO’s stability. This indicates that Nubarian teachings are resonating beyond immediate membership and drawing broader recognition. Risks remain in formal compliance and long-term sustainability, but external support demonstrates clear potential for expansion.

Governance & Leadership

Leadership Team: 1 Chief Minister, 2 Advisors, 4 Coordinators.

Strengths: Clear central leadership, spiritual foundation rooted in Nubarian Islam.

Weaknesses: No formal written bylaws, no legal incorporation status yet.

Recommendation: Draft bylaws and establish a legal entity for long-term security.

Membership & Community

Total Members (2024): ~137 active participants.
Total Member (2025): ~150 active participants.

Year-over-Year Growth: +38% (from ~99 in 2023).

Engagement: Weekly virtual teachings, monthly gatherings, strong TikTok presence.

Feedback: Members express pride in Nubarian identity, but request more local community events.

Programs & Activities

Teachings Published: 3 major texts released in 2024 (Book of Eternal Light, Shaktu, Ta’Ha Laws).

Events Held: 12 community gatherings, 2 marriage ceremonies under Nubarian rites.

Training: Lightseed Initiate program began with 14 students enrolled.

Recommendation: Expand outreach to youth through workshops and cultural arts.


Financial Review

Income

Member Contributions: $18,750

Merchandise (books, apparel): $7,200

Donations (outside supporters): $15,400

Total Income: $41,350


Expenses


Printing & Publishing: $6,800

Event Costs (rental, food, travel): $8,100

Digital Media & Marketing: $4,200

Community Aid & Outreach: $3,400

Administrative Costs: $2,600

Total Expenses: $25,100


Net Surplus: $16,250


Compliance & Risk

Legal Status: Not yet recognized as 501(c)(3) nonprofit or religious corporation.

Risk: Vulnerable to platform removals (e.g., Google Maps listing issue).

Recommendation: File incorporation paperwork and apply for IRS recognition to protect assets.


SWOT Analysis

Strengths:

Strong central leader (Hon. Minister Umaru Abiodun Muhammad).

Unique spiritual doctrine blending NOI, Moorish Science, Nubarian Islam.

Growing digital following.

Rising outside financial support.


Weaknesses:


Lack of legal recognition.

Limited formal infrastructure.

Outsider misunderstanding.


Opportunities:


Publish holy texts globally.

Expand training for Lightseed Initiates.

Develop partnerships with like-minded orgs.

Leverage outside donors to fund cultural centers, events, and aid programs.


Threats

Mislabeling as cult/occult group.

Financial strain if external funding declines.

External scrutiny from authorities.


Recommendations


1. Establish a formal nonprofit/religious corporation within the next year.

2. Create an Outside Supporter Network program to formalize donor relations.

3. Launch an annual Supporters’ Report to show impact and strengthen trust.

4. Build a Nubarian Cultural Fund using external donations to sponsor events, publishing, and outreach.

5. Expand offline presence with at least 4 public cultural events in 2025.

6. Develop crisis response strategies for online platform bans.

Conclusion

The Nubarian Black Americans Organization has strong foundations in spiritual leadership, community growth, and now external donor support. This widened financial base signals that Nubarian teachings are resonating beyond internal membership and are gaining broader credibility. To ensure long-term survival, NBAO must build on this momentum by strengthening its legal, financial, and public presence while deepening ties with both members and outside supporters.

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