Believe It Foundation

Nonprofit profile at a glance

EIN
300512535
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2013
Location
San Antonio, TX, USA
Phone
2107579600
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Reported finances

Revenue
$594,637
Expenses
$504,516
Assets
$824,769
Liabilities
$3,145

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ANDREW MCALLISTER (PRESIDENT)

Highest reported compensation

  • WILLIAM K MCGINNIS (PROGRAM DIRECTOR): $72,000 total reported compensation
  • ANDREW MCALLISTER (PRESIDENT): $48,000 total reported compensation
  • CECILE MCALLISTER (SECRETARY): $36,000 total reported compensation

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

Overview

Mission

Organization's purpose is to enrich the lives of physically challenged children through the inclusion of those children in the lives and experiences of those who do not face the same limitations.

What it reported doing in 2025

Providing opportunities for the inclusion of physically challenged children in activities with children who do not face the same limitations through camp and social activities

Operating model

Revenue model
Donor-supported. 99% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 52
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: $17.78 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 72.7%; rating input score 73; 19th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.2%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 30.9%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 23.1% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 17.2% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 84% of spending went to programs
  • Governance: 8 of 11 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $424K in reported program spending
  • Leadership: top reported pay $72K · 11 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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: Governance controls: 6 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.