Foundation for the Nations USA

Nonprofit profile at a glance

EIN
934068988
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Aurora, CO, USA
Phone
3038072399
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Reported finances

Revenue
$1,157,465
Expenses
$1,184,101
Assets
$1,922,450
Liabilities
$15,209

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • ANGELA JOHNSON (TREASURER): $6,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate donors on the needs of various charities provide grant application opportunities and vet those applications host and facilitate an annual donor gathering to educate the donors about the local charity work and grant applications thereby connecting donors with charities that fit their giving goals.

What it reported doing in 2025

Solicit grant applications from youth for christ programs and vet these applications 121 grant applications in 2025 and send out grant funds as designated by donors at the gathering.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.

The verdict

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

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 42
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 95.6%; rating input score 96
  • Fundraising efficiency: $65.48 raised per $1 spent on fundraising; rating input score 80; 80th 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: 100%; rating input score 100; 78th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 0.5%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 34.2% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: -81% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 98.2% of revenue deployed · 95.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $6K · 6 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.