Global Childrens Network
Nonprofit profile at a glance
- EIN
- 814794232
- IRS 990 coverage
- 2018–2023
- Forms available
- Form 990 2023
- Location
- Avinger, TX, USA
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Protestant
- Affiliation
- Christianity
Reported finances
- Revenue
- $227,092
- Expenses
- $158,535
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
16 people listed
Highest reported compensation
- Jack Eggar (CEOPresident): $51,794 total reported compensation
- William Gordon (India Regional Director): $18,000 total reported compensation
- Charles Nderitu (African Regional Director): $12,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose of Global Childrens Network is to provide training, ministry resources and networking opportunities to equip church leaders & parents around the world as they lead children & youth to follow Jesus as next generation disciples in order to fulfill the Great Commission.
What it reported doing in 2023
Created Malachi Kids Club ministry platform: Leaders Manuals, Leaders Guides, Game Book for the first 48 stories. Created a web presence. Created a contact mailing list. Hosted fundraisers. Key Personnel making personal pleas for donations. Purchase of Financial Mgmt software license.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.
The verdict
MIXED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 60
- Accountability: 55
- Sustainability: 40
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 54.2%; rating input score 54
- Program expense ratio: 77.7%; rating input score 78
- Fundraising efficiency: $12.31 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- 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; 81st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 85.7%; rating input score 86; 23rd percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 30.2%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 62.1%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: -1.7% per year; rating input score 0; 26th percentile among comparable filings
- Revenue growth: -5.3% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -16.3% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 54.2% of revenue deployed · 77.7% of spending went to programs
- Governance: 6 of 7 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $123K in reported program spending
- Leadership: top reported pay $52K · 16 people listed · 0 of 6 pay-setting controls reported
- Consistency: 17 of 17 current checks pass
- Schedules: 6 filed schedules · includes major donors, foreign activity, and executive pay
- Filing history: 6 filing years from 2018 to 2023
- Contacts: How to reach this organization
- Money network: 10 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 — Financial Efficiency: Mission deployment rate scored 54/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 2/100.