American Baptist Foundation

Nonprofit profile at a glance

EIN
222714023
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
East Norriton, PA, USA
Phone
6107682035
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Christianity

Official website

Reported finances

Revenue
$11,098,841
Expenses
$3,141,658
Assets
$189,322,008
Liabilities
$105,256,546

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • CHRISTINE ROUSH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTINE ROUSH (EXECUTIVE DIRECTOR): $179,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support and strengthen the christian witness fulfilled by the foundation's partners in ministry and mission. These include american baptist home mission societies, american baptist international ministries and a majority of american baptist regions.

What it reported doing in 2024

Religious programs. The foundation works with american baptists to encourage planned gifts for american baptist ministries, issuing gift annuities and serving as trustee for charitable remainder trusts. Three newsletters are issued annually, staff conducts seminars in churches (about 100 annually) and works directly with potential donors.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 41% for direct work, and 59% for grants.

The verdict

MIXED - Most voting board members are independent and the filed numbers largely add up. 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: 26
  • Transparency & Controls: 63
  • Accountability: 100
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.5%; rating input score 9
  • Program expense ratio: 45.1%; rating input score 45
  • Fundraising efficiency: $17.92 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 98.3%; rating input score 98; 29th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 71.7%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 60.26; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 8.5% of revenue deployed · 45.1% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $179K · 18 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 34 of 36 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 40 filed money-flow records
  • Related organizations: 42 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 9/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.