Come and Reason Ministries

Nonprofit profile at a glance

EIN
273194321
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Ooltewah, TN, USA
Phone
4236614734
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$2,420,581
Expenses
$1,856,194
Assets
$5,999,631
Liabilities
$28,745

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

Leadership & pay

9 people listed

Executive titles in this filing

  • TIMOTHY R JENNINGS (PRESIDENT)

Highest reported compensation

  • TIMOTHY R JENNINGS (PRESIDENT): $97,916 total reported compensation
  • DEAN SCOTT (TRUSTEE): $52,485 total reported compensation
  • STEPHANIE LAND (TREASURER): $13,596 total reported compensation

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

Overview

Mission

The corporation actively seeks to present an integrated understanding of nature and scripture for the purpose of helping people develop their full potential and experience healing of mind, character, and relationships. This is accomplished through weekly bible study classes, public lectures, seminars, supporting a weekly radio program called simple solutions, producing written and recorded materials which are given away by the tens of thousands, and maintaining a website teaching god's methods, principles and character, and by supporting missions projects consistent with the corporation's mission statement.

What it reported doing in 2025

Mission of the company is to present an integrated understanding of nature and scripture for the purpose of helping people develop their full potential. Mission expenses were used to support a self sustaining industry on the campus of a christian school overseas. Children who cannot afford to attend the school may participate in the self sustaining industry and pay for their way through school.

Operating model

Revenue model
Donor-supported. 93% 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

STRONG - 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.1%; rating input score 75
  • Program expense ratio: 96.3%; rating input score 96
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.3%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 3.23; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 15.4% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 15.7% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 22.6% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 75.1% of revenue deployed · 96.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $98K · 9 people listed
  • Highest-paid contractors: 2 contractors listed · $221K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: Governance controls: 6 of 9 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.