Duncan Ministries Inc

Nonprofit profile at a glance

EIN
742993941
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018, Form 990-N 2009
Location
New Braunfels, TX, USA
Phone
8309149140
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$296,709
Expenses
$264,776
Assets
$152,385
Liabilities
$1,558

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JEFFREY D DUNCAN (PRESIDENT)

Highest reported compensation

  • JEFFREY D DUNCAN (PRESIDENT): $66,000 total reported compensation

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

Overview

Mission

To promote the life-giving message of jesus christ to the people of mexico through the establishment of a local church, arbol de vida, in the city of leon guanajuato, mexico. It's mission is to share christ's message of love, acceptance, and restoration, through its programs of discipleship, evangelism, education, edification, spiritual development, and church planting, as well as through the development of compassionate care ministries and community outreach projects.

What it reported doing in 2024

Duncan ministries, aka arbol de vida, is an international christian non- profit organization dedicated to strengthening families through a non- denominational local church. As of 2023, we have established 3 campuses in central mexico. Duncan ministries/arbol de vida emphasizes family, discipleship, leadership development, small groups, compassionate outreach, ministry training, and relevant teaching and worship, so that we can influence our community, our city, and the world for christ. Our organization is also a voice for orphans in mexico. We are committed to loving and caring for orphaned and vulnerable children by meeting their spiritual, physical, educational, emotional, and social needs so that they might overcome their life circumstances and break free from the cycle of generational poverty. We will begin construction on an orphanage in 2024. Our organization also works together with the local government to provide food distribution outreaches, parenting classes, and kids clubs. We are also involved in the local prison facilitating workshops to support those who are incarcerated, and their families. We work throughout our city in reaching the under-resourced and those battling addictions and violence in their homes, providing mental health counseling, and connecting our community to the social service help and resources they need. Our mission and operations are guided by our faith in god and based on biblical principles of love, care, and compassion for others.

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 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.

The verdict

SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.4%; rating input score 78
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.8%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 24.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 78.4% of revenue deployed · 87.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $233K in reported program spending
  • Leadership: top reported pay $66K · 3 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: 6 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.