Fresh Start for All Nations
Nonprofit profile at a glance
- EIN
- 260858275
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024, Form 990-EZ 2011
- Location
- Elkhorn, NE, USA
- Phone
- 4026814877
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Public Foundations
- Affiliation
- Christianity
Reported finances
- Revenue
- $407,228
- Expenses
- $391,998
- Assets
- $735,381
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- MELINDA A PETERSON (VICE PRESIDENT)
- GARY A PERKINS (PRESIDENT/TREASURER)
Highest reported compensation
- MELINDA A PETERSON (VICE PRESIDENT): $48,000 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 help men, women, and young people become free from the effects of offense, hurt, and loss through the transforming power of forgiveness and freedom in christ.
What it reported doing in 2024
Fresh start for all nations, based in omaha, Nebraska, exists to see all people in every nation free from the effects of offense, hurt, and loss through the transforming power of jesus. With the vision of providing a fresh start for every heart, the ministry helps people identify the source of their pain and find their pathway to freedom.fresh start fulfills this mission by partnering with churches, nonprofits, prisons, jails, and ministry centers, as well as by hosting its own weekly environments in omaha to serve the local community. The ministry also provides outreach and leadership training in 13 u.s. States and continues to expand globally, now impacting over 53 countries through in-person, small group, and online expressions of ministry.fresh start's impact is made possible through a dedicated team of 350 to 375 volunteers worldwide, who facilitate gatherings that help individuals experience forgiveness, healing, and freedom. Some local and international environments regularly serve 50 to 75 participants in a single session, while others meet in smaller, ongoing groups that provide continued support and discipleship.fresh start continued to develop new language translations of its core materials and training resources in 2024, ensuring accessibility and cultural relevance around the world. These efforts reflect the ministry's ongoing commitment to bring a fresh start for every heart and to empower people everywhere to experience freedom through forgiveness.
Operating model
- Revenue model
- Donor-supported. 62% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 85
- Accountability: 68
- Sustainability: 52
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.5%; rating input score 63
- Program expense ratio: 65.1%; rating input score 65
- Fundraising efficiency: $7.32 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: 80%; rating input score 80; 21st percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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: 3.7%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 1.88; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 12.2%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: -2% per year; rating input score 0; 24th percentile among comparable filings
- Revenue growth: 5.6% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: 20.3% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 63.5% of revenue deployed · 65.1% of spending went to programs
- Governance: 4 of 5 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $255K in reported program spending
- Leadership: top reported pay $48K · 5 people listed
- Consistency: 26 of 27 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 12 filing years from 2012 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.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Officer compensation ratio scored 27/100.