Last Nations
Nonprofit profile at a glance
- EIN
- 812168847
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-EZ 2023, Form 990-N 2021
- Location
- Tulsa, OK, USA
- Phone
- 9182617363
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
- Affiliation
- Christianity
Reported finances
- Revenue
- $336,618
- Expenses
- $132,178
- Assets
- $753,639
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- David McVay (President)
- Caleb Mills (Vice President)
People named in this filing
- David McVay (President)
- Caleb Mills (Vice President)
- David Michael Smeenge (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
Support career missionaries to share the life-transforming news of Christ's salvation with those who have never heard in order to make disciples and plant churches among all nations.
What it reported doing in 2025
Backpack Clinic is a missionary team which works in the Middle East to provide simple healthcare to those without the gospel. This group of missionaries learned Arabic and provided healthcare for multiple people in need of the gospel. Monies were used for travel, raising and maintaining prayer support with churches and other Christians, serving the needy, and helping with the emotional and spiritual health of the unreached and those working among unreached peoples. This agrees with our mission: Support career missionaries to share the life-transforming news of Christ's salvation with those who have never heard in order to make disciples and plant churches among all nations.
Operating model
- Revenue model
- Donor-supported. 76% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 92% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of total spending goes to programs and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 56
- Accountability: 76
- Sustainability: 85
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 52.4%; rating input score 52
- Program expense ratio: 95.7%; rating input score 96
- Fundraising efficiency: $62.39 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th 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: 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: 80%; rating input score 80; 23rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 60.7%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 5.7; rating input score 82; 82nd 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: 120.9% per year; rating input score 100; 99th percentile among comparable filings
- Revenue growth: 36.6% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 43.8% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 52.4% of revenue deployed · 95.7% of spending went to programs
- Governance: 4 of 5 board members independent · 5 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $126K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 16 of 17 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors and foreign activity
- Filing history: 2 filing years from 2024 to 2025
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 52/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.