Kings Commission Ministries
Nonprofit profile at a glance
- EIN
- 741989866
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024, Form 990-N 2020
- Location
- Lillian, AL, USA
- Phone
- 2512319246
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $430,944
- Expenses
- $139,878
- Assets
- $310,772
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Paul Koehler (President and Treasurer)
People named in this filing
- Paul Koehler (President and Treasurer)
- Teresa Koehler (Secretary)
- Rev John Stitt (Board Member)
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
Our mission is to carry out the commands of our Lord Jesus Christ to take the Good News of the gospel to the whole world teaching people to obey everything He commanded. We work among mostly low-literacy populations so we do this by teaching them to learn and tell the stories of the Bible. We establish new groups of believers and train leaders from among the local people to care for them and help them to find a more wholesome life per the Scriptures.
What it reported doing in 2025
To support the training and work of native evangelists and church-planters in India. Our particular focus is on low-literacy groups.
Operating model
- Revenue model
- Affiliate-supported. 60% of the money available for current operations came from contributions from related organizations.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 51
- Transparency & Controls: 48
- Accountability: 70
- Sustainability: 80
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 32.1%; rating input score 32
- Program expense ratio: 98.7%; rating input score 99
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 72.7%; rating input score 73; 0th percentile among comparable filings
- Pay-setting controls: Limited
- 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: 50%; rating input score 50; 45th percentile among comparable filings
- Major donor itemization: Limited
- 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: 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: 67.5%; rating input score 95; 95th percentile among comparable filings
- Total-asset coverage ratio: 2.22; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 48% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 62.7% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 32.1% of revenue deployed · 98.7% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $138K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 38 of 44 current checks pass · 6 findings to review
- Schedules: 4 filed schedules · includes foreign activity and grants
- Contacts: How to reach this organization
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Review — Transparency & Controls: Grant itemization coverage scored 50/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.