Digging Deep Inc

Nonprofit profile at a glance

EIN
454419314
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Morgantown, IN, USA
Phone
3175170982
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Promotion of International Understanding

Reported finances

Revenue
$141,096
Expenses
$146,044
Assets
$113,852
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • STEVEN L SMITH (PRESIDENT)

People named in this filing

  • STEVEN L SMITH (PRESIDENT)
  • BARRY G WALLIS (SECRETARY AND EXECUTIVE DIRECTO)
  • KYLE DENSMORE (DIRECTOR)

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

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

Overview

Mission

Digginh deep exists to connect god's people to god's land throughr research, study, teaching, and training for charitable, scientific and educational pruposes through writing, publication. Production and fundraising for relief work and humnitarian aid.

What it reported doing in 2024

Digging seep conducted an archaeological excavation in israel. The stydt deepens our research and publication capacities

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 68% for direct work, and 32% for grants.

The verdict

MIXED - 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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 63
  • Accountability: 12
  • Sustainability: 43
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.5%; rating input score 85
  • Program expense ratio: 81.6%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.5%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 49.8% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 39.1% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: -9.5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 84.5% of revenue deployed · 81.6% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $81K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 18 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes foreign activity
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • 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: 4 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.