David Corn Ministries

Overview

Mission

DCM will be organized for the exclusive purposes of charitable, educational, and religious, within the meaning section 501(c)(3) of the IRS Code of 1986, as amended in future Federal tax law ("Section 501(c)(3)") and intends to comply with $151.310(aX2) for Religious, Educational, and Public Service Organizations found in the Limited Sales, Excise, and Use Tax Act of Texas and will operate as a IRS 501(c)3 organization, which status it will seek. Should DCM ever require, its dissolution will be according to Texas Business Organizations Code 522.304 and will not distribute its assets to individuals, but rather to another qualified 501(c)3 organization. DCM is being organized exclusively for exempt purposes and none of its net eamings will inure to the benefit of any private individual. DCM will not engage substantially to influence legislation or political campaigns, DCM will operate according to public policy (i.e. no racial discrimination) and biblical standards.

Operating model

Revenue model

Donor-supported. 100% of the money available for current operations came from contributions and gifts.

Distribution model

Direct operator. The filing allocates 92% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

• Financial Efficiency: 83
• Transparency & Controls: 82
• Accountability: 50
• Sustainability: 42
• Growth: 60

Detailed rating inputs

Details

• Where the money goes: 89.2% of revenue deployed · 100% of spending went to programs
• Governance: 3 of 6 board members independent · 4 of 8 filing controls reported
• Programs: 5 filed program accomplishments · $210K in reported program spending
• Leadership: top reported pay $54K · 6 people listed
• Consistency: 39 of 41 current checks pass · 2 findings to review
• Schedules: 6 filed schedules · includes major donors and grants
• Filing history: 3 filing years from 2023 to 2025
• Contacts: How to reach this organization
• Money network: 6 filed money-flow records
• Related organizations: 1 filed related-organization link
• 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.

• Review — Accountability: Independent voting board scored 50/100.
• Review — Accountability: Governance controls: 3 of 7 not reported.
• High — Growth: Program expense growth scored 0/100.
• Review — Sustainability: Operating margin scored 58/100.
• Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
• High — Sustainability: Officer compensation ratio scored 9/100.
• High — Sustainability: Liabilities to assets ratio scored 22/100.
• Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
• Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.