Brother Nathanael Foundation

Nonprofit profile at a glance

EIN
272983459
IRS 990-EZ coverage
2016–2024
Forms available
Form 990 2015, Form 990-EZ 2024
Location
Priest River, ID, USA
Rating confidence
Limited
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$148,170
Expenses
$151,394
Assets
$51,801

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Brother Nathanael Kapner (President)

People named in this filing

  • Brother Nathanael Kapner (President)
  • Gabriel Lavey (Board Member)
  • Dr Samuel Cross (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To promote and support Christianity and institutions supporting Christianity through Street Evangelism to encourage the open display and equal treatment of Christian symbols in the publica arena to defend and develop the free communication of Christian values and ideas to promote education for the general public with a focus on Christian values and behavior and to provide legal support for Street Evangelism and Street Evangelists.

What it reported doing in 2024

Daily outreach and display of Christian Symbols in the Public Square primarily in the Summit County CO community. Outreach is to both the approximately 30,000 permanent residents of Summit County but also hundreds of thousands of visitors to this resort community. Also Christian education to thousands more outside of the local community through the organizations website.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Sustainability: 28
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -2.2%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -5% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.