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2023-2024 Financial Statements

2023-2024 Audited Financial Statements

There’s an upcoming change to the Accounting Standards for Not-for-Profit Organizations. Previously some organizations (like TRAS) recorded designated donations (e.g. towards a specific project) as restricted funds with revenues recognized on receipt of donations; others recorded them as deferred revenue (it’s not added to revenue until the donation is actually distributed to support the project). Under the new standards, all not-for-profit organizations should record them as deferred revenue. For more information, see this post by Grant Thornton. Accordingly, our auditors recommended that we use the deferred revenue method starting from 2023-2024, and we’ve done so. See “Deferred contributions” on page 3, and the note regarding “Revenue Recognition” on page 6. We still keep track of TRAS’ plans to meet future commitments (projects and scholarships), whether designated donations towards those commitments have been made or not, as shown in note 7.

See all Financial Statements here

Hope for Children Project

Project 349/350 November 1, 2023 to October 31, 2025

The Voice of Children (VOC)project has brought significant positive changes to selected villages by addressing the educational needs of socially and economically disadvantaged children. Community involvement and commitment are crucial for the program’s sustainability and success, resulting in reduced dropout rates, increased opportunities for girls and disadvantaged children, halted child marriages, improved access to services for poor families, and enhanced child participation in addressing their issues. Check our website for more on the VOC project.

The Voice for Children and the Hope for Children projects are run by two TRAS partners, AMAN, in the Almora district and VIMARSH, in the Nainital district, both in the state of Uttarakhand, northern India. These two organizations have been committed to bringing access to education and health in rural villages for the past 16 years.

The “Hope for Children“ project aims to replicate VOC learning and success in neighboring villages facing geographical challenges and lacking basic amenities. These villages, like the initial project area, are mired in severe poverty. Expanding the project’s scope is essential to provide crucial assistance to children, ensuring their access to quality education. This project is focused on integrating the education system and creating opportunities for vulnerable children, including those from single-parent households, impoverished backgrounds, girls, and socially marginalized families

Furthermore, empowering women, children, and adolescent girls’ groups’ stands as a critical step in addressing issues related to quality education, while providing skills training for youth can unlock doors to higher education, employment, and improved quality of life for marginalized sections of society. The Hope for Children project has the potential to make a substantial contribution to achieving Sustainable Development Goals 4 & 5(SDG-4 & 5) and advancing equal access to quality education for all, irrespective of their socio-economic status or gender.

The villages are situated in the Hawalbag block of Almora and Betalghat block in the Nainital District. In these villages, there is a notable absence of adequate educational facilities, as schools suffer from insufficient resources, resulting in a scarcity of quality education and subsequently limiting opportunities for the youth.

Healthcare facilities in remote hill villages are limited or inadequate. Residents have to travel long distances to access medical care, which is particularly challenging during emergencies. Limited economic opportunities in the villages lead to high levels of unemployment and underemployment. It creates poverty and a lack of basic amenities.

Gender-based violence, including domestic violence and sexual harassment, is common in the proposed villages. Women and girls are reluctant to report such incidents due to social stigma and lack of support services. There is a lack of awareness about the importance of prenatal and postnatal care. Women do not seek medical assistance during pregnancy until complications arise. Traditional beliefs and practices often influence maternal health decisions. Traditional beliefs and practices sometimes hinder women from seeking medical care during pregnancy and childbirth. Malnutrition among children, girls, and pregnant women is a concern, as the hilly terrain and poverty make it difficult to access a balanced diet. In villages, there is a lack of resources and support to provide information on sexual health, reproductive biology, contraception, and responsible sexual behavior to adolescents. This has led to an increase in teenage pregnancies, which not only hinders girls’ education and overall development but also poses risks to the health of both the girls and their newborns, sometimes even endangering their lives. 

Women in these villages often have limited participation in local governance and decision-making processes, which hinders their ability to address their own needs and concerns. The villages are prone to natural disasters such as landslides and flash floods. Women, girls and children are particularly vulnerable during these crises, facing the risk of displacement and loss of livelihoods.

Many families rely on agriculture for their livelihoods, and children often have to assist their parents in farming activities. This is leading to a loss of educational opportunities and child labor issues. Due to the rugged terrain and limited resources, children in hill villages have limited access to recreational activities and sports facilities, impacting their overall development. There is a lack of awareness about child rights and government programs designed to support children in these remote areas. This hinders efforts to address their specific needs.

Villages that will be impacted with this project:

VillageDistrictNo. of householdPopulationChildren Population (0 to 18 years)
   Male PopulationFemale populationTotal population Scheduled Caste. Population  
PankoteAlmora76126181307113107 
BajgalAlmora48881182063945 
RikheAlmora601071442512995 
VadlaAlmora7714919934878108 
ChaunaAlmora190406495901312159 
Unchakot TalaNainital106317305622327112 
BajediNainital168417471888168100 
KhairaliNainital48991082072358 
Unchakot MallaNainital114286289575137172 
Total8871995231043051226956 

Proposed plan of action:

Education Support and Learning Center for Children

Our initiative aims to establish education support and learning centers that cater to the comprehensive development of children aged 3 to 14. These 11 village centers will operate with the assistance of dedicated facilitators and offer a range of facilities to underprivileged children.

Active Learning: We are dedicated to promoting active learning, creating an environment where children actively participate in the learning process through hands-on activities, problem-solving, and critical thinking exercises.

Effective Communication: We recognize that effective communication skills are paramount for success in all aspects of life. Our centers will assist children in honing their speaking, listening, reading, and writing abilities.

Building Self-Confidence: Fostering self-confidence is an integral component of a child’s growth. Our education support centers will provide a safe and nurturing space for children to develop confidence in their own capabilities.

Equal Learning Opportunities: Ensuring that every child, regardless of their background or circumstances, has equitable access to quality education and learning opportunities is of utmost importance to us.

Extracurricular Activities: Alongside academics, we will offer a range of extracurricular activities to help children explore their interests and talents beyond the traditional classroom setting.

Group Learning: Collaborative learning experiences, such as group projects and discussions, will enhance children’s social skills and promote teamwork, fostering a holistic development approach.

By continually expanding and supporting these education centers, we aspire to positively impact the overall development of children, and will be providing them with a well-rounded education that equips them for future success.

Introducing Quarterly Education Enhancement Sessions for Parents

To ensure the optimal operation of our Education Support and Learning Centers, we will introduce our Quarterly Education Enhancement Sessions for Parents. These gatherings are designed to facilitate open communication between parents and educators, allowing collaboratively nurture child’s academic journey. During these sessions, we will not only provide updates on child’s educational progress but also engage in meaningful discussions about their strengths, areas for improvement, and any other factors that might impact their learning and growth. Together, we can create an environment that fosters a child’s development and success.

Sunday Classes for Students for 9th to 12th Standard

The upper primary and secondary schools in the selected villages are facing a pressing challenge: a significant shortage of subject teachers. This shortage of qualified educators and the constant turnover of teaching staff present a substantial threat to the educational advancement of students. Consequently, students are grappling with difficulties in subjects like science, mathematics, and English due to the absence of effective guidance. Often, the anxiety associated with these subjects’ acts as a catalyst for student dropouts.

To address this issue, we propose a solution: connecting students with volunteer teachers through live and interactive classes. At times, subject experts will be motivated to visit the center and conduct Sunday classes in person, while at other times, we will organize online classes using technology to ensure consistent access to quality education for the students.

We introduce two class centers, one located in the VIMARSH area and the other in the AMAN area. These centers aim to benefit students from the 9th to 12th grades. In addition to academic studies, our dedicated experts will guide students in identifying suitable career paths based on their interests, skills, and abilities.

Digital Skills for Children and Women

In today’s rapidly evolving world, digital skills have become indispensable. Ensuring that both children and women have equitable access to and can cultivate these skills is paramount for their personal and professional advancement. To address this need, we propose the establishment of two digital skill centers in these areas, which will offer a comprehensive curriculum designed to empower individuals with the following competencies:

Foundational Computer Proficiency: Equipping learners with essential knowledge of hardware, software, and operating systems. This includes instructing them on how to proficiently utilize computers, keyboards, and mice, as well as providing a basic computer course to kickstart their digital journey.

Online Safety Awareness: Empowering children, girls, and women with the tools to navigate the digital landscape safely. This entails educating them on recognizing and thwarting online threats, such as cyberbullying, phishing attempts, and inappropriate content, ensuring their online experiences are secure.

Efficient Typing Skills: Acknowledging the importance of efficient typing skills for effective computer use, communication, and future career prospects. We emphasize teaching participants how to type efficiently and accurately, a crucial skill in the digital age.

Digital Literacy: Fostering the ability to navigate the vast digital information landscape with confidence. Participants will learn how to find and evaluate information on the internet, honing their skills in distinguishing between reliable and unreliable sources.

Multimedia Competence: Introducing the basics of creating and editing digital media, encompassing images, audio, and video. This empowers individuals to engage creatively with digital content and express themselves effectively.

Digital Communication Proficiency: Enhancing communication and networking opportunities by equipping participants with proficiency in email, social media, and online networking tools. These skills enable individuals to connect, collaborate, and build valuable relationships in the digital realm.

By establishing these digital skill centers and implementing this holistic curriculum, we aim to bridge the digital divide, promote inclusivity, and provide the younger generation and women with the tools they need to thrive in our increasingly digitalized world.

Education for All: Children’s Fellowship Programs

The COVID-19 pandemic has had a profound impact on rural villages, particularly on their health and education systems.  This crisis has had long-lasting effects on our society, particularly concerning livelihoods and employment, which in turn poses a substantial threat to children’s education. Children from economically disadvantaged backgrounds are especially vulnerable to dropping out of school, engaging in child labor, or falling victim to human trafficking. It’s important to recognize that a child who drops out of school is at risk of becoming a child laborer.

To mitigate the risk of children dropping out of school, we propose to provide fellowships to support vulnerable children. In previous years, our fellowship program, aimed at covering school-related expenses, has proven effective in retaining children in schools. Therefore, we propose to continue this initiative by offering school-related expense fellowships to 100 children each year. This fellowship will cover various essential aspects of their education, including school fees, learning materials, notebooks, school uniforms, and shoes, among other necessities. The distribution of fellowships will be determined on a case-by-case basis, ensuring that the specific needs of each selected child are addressed through collaborative discussions.

Village Gender Education Resource Centre (VGERC)

 In each area, we propose the establishment of Village Gender Education Resource Centers (VGERC). VGERC are essential in bridging the gender gap in rural areas and fostering positive social and economic changes. They create a supportive environment where girls and women can access resources, build skills, and gain the confidence to challenge gender disparities and contribute to their communities’ development. The specific functions and activities undertaken by VGRCs:

Gender Awareness and Education: VGERC will take the lead in organizing workshops, training sessions, and awareness campaigns aimed at educating adolescent boys and girls, women and community on matters pertaining to gender, women’s rights, and the significance of gender parity.

Access to Information: VGERC will function as information hubs, affording women access to vital resources, government initiatives, and services related to health, education, legal rights, and financial literacy.

Legal Aid and Advocacy: VGERC will be instrumental to women encountering gender-based violence or discrimination. It will also engage in advocacy efforts to promote women’s rights and gender equality at the local level

Health, Hygiene, and Sex Education: These centers will actively work toward enhancing women’s and girls’ access to healthcare services while promoting hygiene practices and providing comprehensive sex education to improve their overall well-being. This includes the organization of educational sessions will focus on sexual health and awareness. VGERC will also develop educational materials on gender and caste equality, which will be distributed to educational support and learning centers.

Child and Maternal Health: VGERC will prioritize the improvement of maternal and child health by arranging antenatal care programs, immunization drives, and nutritional education for mothers.

Awareness about Gender-Based Violence: VGERC will conduct impactful campaigns aimed at raising awareness about gender-based violence.

In sum, Village Gender Education Resource Centers will serve as pivotal institutions in rural areas, fostering gender equality and empowering girls and women to contribute meaningfully to the growth and development of their communities.

Bal Mela

This initiative aims to nurture creativity and boost self-confidence in young individuals. To foster the sharing of children’s experiences and the expression of their hidden talents, we will organize Children’s Fairs in both regions.

Community Awareness program

Regular monthly Meetings will be arranged with women’s groups to enhance community awareness regarding education, healthcare, hygiene, local self-governance, nutrition, information about government welfare programs, and the National Livelihood Rural Mission. This initiative aims to expand the knowledge base of women’s groups and inspire them to collaborate in addressing local challenges. These all meetings will organize in the VOC field areas women groups and new proposed villages. Sharing and exchange of the programs will strengthen the all the village women groups.

Engaging with Children and Youth: Monthly meetings will be scheduled with children and youth to discuss topics related to education, health, hygiene, and environmental issues Its primary role will be to educate members about safe and healthy living while advocating for timely healthcare services from the government. These all meetings will organize in the VOC field areas Children groups and new proposed villages. Sharing and exchange of the programs will be strengthening the all the village children groups.

Capacity Building of the Staff

AMAN and VIMARSH will schedule monthly meetings and an annual training program to enhance team capacity and ensure the effective execution of the program. Additionally, in the second and fourth years, we will facilitate experience-sharing visits for the Hope for Children team. These visits will provide valuable opportunities for mutual learning and witnessing the program’s impact.

This project will run from December 1, 2023 to October 31, 2025. The committed total is $59,688.00 – a mere $63.00 per child

Hope for Children

One of the major projects of TRAS was the Voice of Children (VOC) Education Project run by AMAN and VIMARSH, two Indian non-profits in Almora and Nainital districts of northern India. The outcome of this recently completed project in eleven mountain villages displayed remarkable success in reducing school dropouts, child labour, and child marriages. Health, sanitation, community engagement, women’s rights and education for girls have all improved.  The project is now self-sustaining.

AMAN and VIMARSH are determined to use their experience and expertise to help more remote villages in the same way and have already consulted the women and the village elders in nine selected villages, who urgently want the Hope for Children project to begin. These villages are mired in severe poverty. There is a notable absence of adequate educational facilities. Hope for Children will provide crucial assistance to children, ensuring their access to quality education. Better health, sanitation and skills training for youth will unlock doors to higher education, employment, and improved quality of life for marginalized sections of society. Empowering women, children, and adolescent girls will reduce the prevalent violence against women, child labour and child marriages.

TRAS is excited to support Hope for Children with its very real chance of building success upon previous success. This is grassroots development at its best. We have agreed to an initial two-year project and are beginning our fundraising efforts to support it.

Many more details will emerge as the programs gear up and we’ll be reporting fully on it in the next newsletter. Meanwhile, we ask our donors to get behind Hope for Children to bring lasting change for the better to nine more villages. It will only happen with your support.

The cost of this project for the 956 children in nine villages is $59,688.00 – a mere $63.00 per child.