Angel Christian Television Trust Inc

Nonprofit profile at a glance

EIN
593359547
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Orlando, FL, USA
Phone
4078625084
Rating
60
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Religious Television
Affiliation
Christianity

Official website

Reported finances

Revenue
$6,983,805
Expenses
$6,512,196
Assets
$3,175,274
Liabilities
$4,510,134

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Donald Ward Simpson (Director/President/CEO)

Highest reported compensation

  • Donald Ward Simpson (Director/President/CEO): $203,596 total reported compensation
  • Richard Beninati (Secretary/Controller/HR Director): $112,750 total reported compensation
  • Paul Le Druillenec (Chief Financial Officer): $97,660 total reported compensation

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

Overview

Mission

Our mission is to go into all the world and preach the Gospel through all forms of media and broadcast. We are a Christian organization spreading the word of God to the ends of the earth.

What it reported doing in 2024

With several separate feeds, carried on multiple satellite platforms, the GOD TV Channel is currently broadcast around the world 24-hours-a-day, reaching 254 million homes, a figure which translates into 900 million people in more than 200 nations & territories, who can watch the GOD TV by a click of their remote control. The powerful free-to-air satellite signal is also pulled down and re-distributed by various cable networks in India, Nepal, the United Kingdom, Ireland, and the rest of Europe. Where the GOD Channel is not easily available through satellite, cable or terrestrial transmission, viewers can watch via web streaming. Every day we receive feedback from viewers in countries from South America to the Middle East who are watching through the Internet. In 30 short years, GOD TV has grown, from broadcasting two hours each day in 1995 to covering four fifths of the earths surface, 24-hours-a-day. With ongoing steady growth in our distribution, we are well on our way to reaching our target of ONE BILLION SOULS.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 66
  • Accountability: 56
  • Sustainability: 35
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.3%; rating input score 75
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: $1.37 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Pass
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 71.1%; rating input score 71; 19th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 40%; rating input score 40; 7th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.8%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 1.42; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 75.3% of revenue deployed · 80.7% of spending went to programs
  • Governance: 2 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.3M in reported program spending
  • Leadership: top reported pay $204K · 7 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.7M reported
  • Consistency: 37 of 40 current checks pass · 3 findings to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 3 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.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • 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.