Josiahs House

Nonprofit profile at a glance

EIN
884214688
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Brentwood, TN, USA
Phone
6153839070
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Economic Development
Affiliation
Christianity

Reported finances

Revenue
$713,844
Expenses
$526,830
Assets
$527,366
Liabilities
$3,722

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

Leadership & pay

7 people listed

People named in this filing

  • REESE L SMITH III (Director)
  • DON WHITE (Director)
  • CHARLES A PRAY (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Oversee housing, education and needs of orphaned/foster children in the Dominican Republic who have been placed in the care of Josiah's House and live in housing provided by Josiah's House.

What it reported doing in 2025

Josiahs House provides housing for 40 children and young adults in the Dominican Republic. The children come from abusive/unsafe homes or are orphans. At Josiahs House, they live in safe family-style homes with trained caregivers, attend school and Bible studies, eat healthy and nutritious meals, and are taught life skills. The majority of the income and expense for the organization go to meet the needs of the children.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 76
  • Accountability: 12
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.5%; rating input score 68
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: $46.9 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 97.5%; rating input score 97; 48th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 26.2%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 102.2% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 58% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 53.8% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 68.5% of revenue deployed · 92.3% of spending went to programs
  • Governance: 0 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $462K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.