Fundacristo Missions International

Nonprofit profile at a glance

EIN: 822480203
IRS 990 coverage: 2019–2023
Forms available: Form 990 2023, Form 990-EZ 2018, Form 990-N 2017
Location: Austin, TX, USA
Phone: 7692411999
Rating: 76
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Christianity
Affiliation: Christianity

Official website

Reported finances

Revenue: $450,133
Expenses: $447,075
Assets: $14,954
Liabilities: $0

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

Leadership & pay

6 people listed

Executive titles in this filing

DAVID MASON (PRESIDENT)
MATTHEW NICOLSON (VICE PRESIDENT)

Highest reported compensation

DAVID MASON (PRESIDENT): $27,700 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Releasing children from poverty. An international organization of christians whose mission is to transform the life of a child through jesus, and education. Our vision is that every child in nicaragua would know god, graduate, and reach their god given potential.

What it reported doing in 2023

Jehovah jireh building project - it is a miracle and the mercy of god to be able to operate an amazing christian center for hundreds of students in nicaragua. We are blessed on our campus of jehovah jireh educational center to have 12 classrooms, the upperroom for praise and worship, the best baptismal in nicaragua, offices, and a bella kitchen. God is so good, all the time. Our classrooms are filled at capacity, with amazing teachers impacting the children astronomically in advancing their studies, in reaching their god- given propose for life. This program includes all expenses in the advancement and maintenance of our buildings at the jehoavh jireh educational center.

Operating model

Revenue model: Donor-supported. 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

Financial Efficiency: 95
Transparency & Controls: 69
Accountability: 53
Sustainability: 35
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 96.6%; rating input score 97
Program expense ratio: 97.3%; rating input score 97
Fundraising efficiency: $59.58 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- 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; 81st percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Accountability

Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
Governance controls: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Sustainability

Operating margin: 0.7%; rating input score 43; 43rd percentile among comparable filings
Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
Officer compensation ratio: 6.2%; rating input score 33; 33rd percentile among comparable filings

Growth

Program expense growth: 19.6% per year; rating input score 100; 83rd percentile among comparable filings
Revenue growth: 23.2% per year; rating input score 100; 89th percentile among comparable filings
Asset growth: 5.5% per year; rating input score 100; 50th percentile among comparable filings

Details

Where the money goes: 96.6% of revenue deployed · 97.3% of spending went to programs
Governance: 5 of 6 board members independent · 1 of 8 filing controls reported
Programs: 5 filed program accomplishments · $435K in reported program spending
Leadership: top reported pay $28K · 6 people listed
Consistency: 20 of 22 current checks pass · 2 findings to review
Schedules: 5 filed schedules · includes major donors and foreign activity
Filing history: 5 filing years from 2019 to 2023
Contacts: How to reach this organization
Money network: 2 filed money-flow records
Related organizations: Filed and resolved organization relationships.
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 — Accountability: Governance controls: 6 of 7 not reported.
High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
High — Sustainability: Total-asset coverage ratio scored 3/100.
Moderate — Sustainability: Operating margin scored 43/100.
Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
Moderate — Sustainability: Officer compensation ratio scored 33/100.