Final Frontiers Foundation
Legal name: Final Frontiers Foundation Inc
Nonprofit profile at a glance
- EIN
- 581721535
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Grovetown, GA, United States
- Phone
- 800-522-4324
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Protestant
- Affiliation
- Christianity
Reported finances
- Revenue
- $3,120,287
- Expenses
- $3,374,216
- Assets
- $536,683
- Liabilities
- $7,479
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- REV JON NELMS (TRUSTEE): $86,747 total reported compensation
- REV MICHAEL HORNE (VP/SEC./TREA): $58,970 total reported compensation
- REV DANIEL NELMS (CHAIRMAN): $54,646 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Final Frontiers Foundation supports national (indigenous) church planters through team-based church planting efforts, providing resources such as stipends, travel support, Bibles, and equipment, alongside accountability through quarterly progress reporting. | | The Great Commission Fund is a program whereby participants collectively fund entire teams of trained and experienced church planters winning souls, discipling converts, and starting new house churches, primarily in regions where Christ is both unnamed and unknown. Your combined offerings, of any amount, will provide stipends, travel funds, the purchase of Bibles, and the equipment helping these men to do better, what they are already doing. By working in teams, as our Lord and the Apostle Paul taught us, they abound in energy and effort but lack the provision of food and supplies. Your participation in the Great Commission...
What it reported doing in 2024
Final frontiers foundation, inc. Provides support to indigenous church planters in third world countries, along with missionary training and medical relief to injured and/or imprisioned pastors and christians. The foundation has a network of over 28,753 national church planters along with their timothys and over 3,493 children in more than 87 countries. The foundation also runs and supports many projects including bible distribution, tv and radio ministries, bible institute, food and water distribution all over the world along with visionary trips.
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 80% 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. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 95
- Transparency & Controls: 75
- Accountability: 90
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 93.2%; rating input score 93
- Fundraising efficiency: $34.27 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 72nd percentile among comparable filings
- 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: 6 of 9 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8.1%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 0.16; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 83; 83rd percentile among comparable filings
- Officer compensation ratio: 5.9%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: 6% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 100% of revenue deployed · 93.2% of spending went to programs
- Governance: 8 of 8 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.1M in reported program spending
- Leadership: top reported pay $87K · 8 people listed
- Highest-paid contractors: 1 contractor listed · $127K reported
- Consistency: 28 of 28 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 15/100.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.