Be the Gift Incorporated

Nonprofit profile at a glance

EIN
846122703
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Loveland, CO, USA
Phone
9703105177
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$451,109
Expenses
$393,687
Assets
$637,502
Liabilities
$154,113

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Marilyn Johnson (Corporate President / CEO)
  • Andrew Johnson (Corporate Vice-President)

Highest reported compensation

  • Marilyn Johnson (Corporate President / CEO): $97,962 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Program - Home repairs for single moms and widows that own their own homes at no cost to them. Sixty-three families had their homes improved as a result of our efforts in 2025.

What it reported doing in 2025

Program - Home repairs for widows and single mom homeowners, at no cost to them. Eighty-seven families had their home repairs completed providing a better and safer environment for them. Community groups, businesses and volunteers were engaged to complete this mission.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 86
  • Accountability: 21
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.4%; rating input score 61
  • Program expense ratio: 69.5%; rating input score 70
  • Fundraising efficiency: $6.72 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.7%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 24.9%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 61.4% of revenue deployed · 69.5% of spending went to programs
  • Governance: 0 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $274K in reported program spending
  • Leadership: top reported pay $98K · 10 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.