Foundation for Moral Law Inc

Nonprofit profile at a glance

EIN
030502850
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Gallant, AL, USA
Phone
3342621245
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Civil Liberties

Official website

Reported finances

Revenue
$1,963,187
Expenses
$707,198
Assets
$1,133,829
Liabilities
$20,651

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

Leadership & pay

10 people listed

Executive titles in this filing

  • KAYLA MOORE (PRESIDENT)

Highest reported compensation

  • KAYLA MOORE (PRESIDENT): $106,272 total reported compensation

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

Overview

Mission

Educating the public and promoting current litigation activity aimed as supporting and defending moral and religious issues.

What it reported doing in 2024

Publications: developed publications, brochures, and other printed materials to provide educational information and increase awareness that in recent years, the courts have increasingly ruled to prohibit references to morals and religion in the public arena.

Operating model

Revenue model
Earned-program. 70% of the money available for current operations came from fees and other program revenue.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.8%; rating input score 44
  • Program expense ratio: 47.8%; rating input score 48
  • Fundraising efficiency: $1.42 raised per $1 spent on fundraising; rating input score 4; 4th 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 70%; rating input score 70; 15th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 64%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 1.6; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 15%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 43.8% of revenue deployed · 47.8% of spending went to programs
  • Governance: 7 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $338K in reported program spending
  • Leadership: top reported pay $106K · 10 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.