New Life Charitable Foundation Inc

Overview

Mission

To provide an organization, separate from the First Lutheran Church, for holding contributions on a long-term basis to encourage giving by those who desire to give through this method. To provide services to areas and operations surrounding the church, but not a direct part of it.

What it reported doing in 2024

These grants were paid to First Lutheran Church. The grant money is used for ministries funded by the Church and are not used for normal, reocurring expenses related to the Church budget. Examples of this years grants include contributing towards tuning of the organ and piano, as well as improvements to the Church. In 2024, a grant was awarded to First Lutheran Church for a new air conditioner. Grants were paid to missions that are supported by the First Lutheran Church, but not to support the Churchs operating budget.

Operating model

Revenue model
Investment-supported. 96% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

Nonprofit profile at a glance

EIN
237077768
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Headquarters
Bellefontaine, OH, USA
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

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The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 80
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33%; rating input score 33
  • Program expense ratio: 50.4%; rating input score 50
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited
  • Public monitoring controls: Limited
  • Public policy transparency: Limited
  • Public financial transparency: Limited
  • Impact reporting controls: Limited
  • Public relationship transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
  • Public governance controls: Limited
  • Zakat policy transparency: Limited

Sustainability

  • Operating margin: 37.1%; rating input score 82; 82nd percentile among comparable filings
  • Operating reserve ratio: 34.57; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -5.8% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: -22.3% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 36th percentile among comparable filings

Details

  • Where the money goes: 33% of revenue deployed · 50.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $18K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 annual filings from 2020 to 2024
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links