Kids in Ministry International
Nonprofit profile at a glance
- EIN
- 260034805
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025, Form 990-EZ 2022
- Location
- Mandan, ND, USA
- Phone
- 7012586786
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $246,865
- Expenses
- $245,218
- Assets
- $295,771
- Liabilities
- $7
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Rebecca Fischer (President)
- Alan Koch (Vice President)
People named in this filing
- Rebecca Fischer (President)
- Alan Koch (Vice President)
- Carol Koch (Secretary/Treasurer)
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
Redefining children's ministry in the 21st century by equipping children to walk in the supernatural power of God.
What it reported doing in 2025
Redefining children's ministry in the 21st century by equipping children to walk in the supernatural power of God.Local Church Seminars: With the use of critical documentation, KIMI educates parents, pastors, church leaders, and children's church workers about the crisis facing our children and young people due to our limited understanding of what they need and want in their spiritual lives. In these sessions, we share what God is doing in children and the world through signs, wonders, and miracles, and help leaders and parents release their children into the supernatural world of Jesus.(Continued on Schedule O)Unique Conferences for Kids: Although these three or four-day conferences are designed specifically for children ages 6 to 12, entire families come together to be trained.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 99% 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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 55
- Accountability: 70
- Sustainability: 45
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 88.8%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 0%; rating input score 0; 20th 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: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 1.21; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
- Revenue growth: 0.5% per year; rating input score 100; 22nd percentile among comparable filings
- Asset growth: -0.4% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 88.8% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $218K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 11 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 37/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- Review — Sustainability: Liabilities to assets ratio scored 54/100.