Family First

Nonprofit profile at a glance

EIN
880392243
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Keene, TX, USA
Phone
8176413495
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Television
Affiliation
Christianity

Reported finances

Revenue
$20,900
Expenses
$173,895
Assets
$401,719
Liabilities
$1,487,283

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • Linda de Romanett (Director,President,Treasurer,Secretary,StationManagers)

People named in this filing

  • Diane Philpott (Director)
  • Linda de Romanett (Director,President,Treasurer,Secretary,StationManagers)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to improve the religious, charitable, literary, scientific, and educational opportunities of men and women. We emphasize Christian teaching and evangelism, especially through media. We try to prepare people for God's imminent coming and to live as citizens of heaven.

What it reported doing in 2023

Family First edits/produces a number of educational radio programs on end-time Christian issues, such as Family Life, healthful living, financial responsibility, religious liberty, Bible doctrines, child-rearing, law-abiding, brain health, and prophecy. Many of these programs are used on many terrestrial radio stations as well as internet radio. Family First receives many responses from listeners. Family First helps operate a large radio station in South Carolina and one in North Carolina, as well as two radio translators. These stations reach around 5 million potential listeners and help organize and advertise local events. They get a lot of community response and play a lot of public announcements for the local communities. We have continued during all of our existence to help other non-profits to obtain radio and TV permits and stations. We also help radio and TV stations with programming.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 21
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.9%; rating input score 100
  • 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -732%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.31; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 3.7; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: -22.9% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.9% of spending went to programs
  • Governance: 2 of 2 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $174K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2023
  • 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 — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.