Christian Appalachian Project

Nonprofit profile at a glance

EIN
610661137
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Paintsville, KY, United States
Phone
1.866.270.4CAP (4227)
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Christianity

Official website

Reported finances

Revenue
$237,184,582
Expenses
$235,904,164
Assets
$55,018,419
Liabilities
$2,111,935

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

Leadership & pay

29 people listed

Executive titles in this filing

  • GUY ADAMS (PRESIDENT/CEO)

Highest reported compensation

  • GUY ADAMS (PRESIDENT/CEO): $284,769 total reported compensation
  • GLORIA JORDAN (SENIOR VP): $208,569 total reported compensation
  • BRIAN STIEFEL (CFO): $198,480 total reported compensation

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

Overview

Mission

CAP was founded by Reverand Ralph W. Beiting in 1964 after he realized that the people of Appalachia were struggling to escape poverty. CAP builds hope, transforms lives, and shares Christ’s love through service, serving nearly 2 million children, families, and seniors each year. Statement Building Hope, Transforming Lives, and Sharing Christ's Love Through Service in Appalachia At CAP, we provide food for hungry children, connect families in need to essential resources, and offer compassionate services to seniors. We transform unsafe, deteriorating houses into homes that are safe, warm, and dry. And when disaster strikes, we’re ready to provide Appalachian communities with resources and support. Together with our generous donors, partners, and volunteers, we serve as the hands and feet of Christ here in the mountains.

What it reported doing in 2024

Family services departments include: new housing/home repair, family advocacy, family life counseling - mt. Vernon, elderly services, family life counseling, grateful breads food pantry - mt. Vernon, grateful threads attic - mt. Vernon. Services with a total value of $800,882 were donated to this program. This value has been excluded from total expenses and public support.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 92% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 83
  • Accountability: 92
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 89.9%; rating input score 90
  • Fundraising efficiency: $13.55 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • 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: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.4%; rating input score 94; 46th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 40th percentile among comparable filings

Details

  • What they do: 9 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 89.7% of revenue deployed · 89.9% of spending went to programs
  • Governance: 17 of 18 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $212M in reported program spending
  • Leadership: top reported pay $285K · 29 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.4M reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 2 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.