M28 Ministries Inc
Nonprofit profile at a glance
- EIN
- 934790305
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-N 2023
- Location
- Oxford, MS, USA
- Phone
- 6622319929
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,027,766
- Expenses
- $847,237
- Assets
- $321,890
- Liabilities
- $90,456
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- WILLIAM WILLIS (EXECUTIVE DIRECTOR)
Highest reported compensation
- WILLIAM WILLIS (EXECUTIVE DIRECTOR): $113,478 total reported compensation
- ALLYSON WILLIS (CFO/ADMINISTRATOR): $87,266 total reported compensation
- REBECCA LOWE (SECRETARY): $25,350 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
M28 ministries, inc. Is a christian 501c3 non-profit organization that exists to teach youth and adults about christian discipleship in the manner of matthew 28:19-20, "go into all of the world teaching, preaching, and baptizing in the name of the father, son, and holy spirit." the ministry creates and implements meaningful retreats, conferences, events, curriculum and discipleship programs for churches, organizations, and individuals that are in alignment with the mission of "going into all of the world to share the good news of jesus christ."
What it reported doing in 2025
Missions retreats: m28 ministries, inc. Is a nonprofit organization dedicated to equipping children, students, college leaders, and ministry partners to grow in their understanding of the christian faith and to live as disciple-makers in their churches, schools, and communities. Throughout 2025, the organization fulfilled its mission through retreats, camps, leadership development initiatives, and international mission partnerships that provided structured discipleship environments for more than 2,300 youth and ministry leaders. In january 2025, m28 ministries expanded its international outreach through a mission partnership in san pedro sula, honduras. A team of 14 trained college student leaders and 3 adult leaders worked alongside local pastors and churches to provide discipleship training for 98 honduran students. Instruction focused on biblical teaching related to christian character formation and spiritual growth. In preparation for this initiative, m28 ministries collaborated with local partners to translate discipleship curriculum into spanish, allowing the materials to continue supporting ministry efforts after the completion of the trip. The experience also strengthened leadership capacity among participating college students by providing cross- cultural ministry training and service opportunities. In february 2025, m28 ministries hosted its annual winter retreat, serving approximately 200 students through structured worship gatherings, bible teaching sessions, and small-group discipleship experiences. These retreats are designed to provide intentional space for students to deepen their understanding of scripture, develop spiritual disciplines, and strengthen their commitment to faith-centered living. Many participants reported meaningful spiritual growth and renewed engagement in their local churches following the retreat. In march 2025, the organization launched its first "basics of faith" retreat for children in grades 3 through 6, serving 120 participants. This new initiative was developed to help younger students understand foundational christian beliefs and identity in a supportive, age-appropriate learning environment. Trained college leaders and adult volunteers guided students through scripture-based teaching sessions and small-group discussions that encouraged personal engagement with biblical truth and the development of lifelong faith practices.
Operating model
- Revenue model
- Earned-program. 64% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 92
- Accountability: 91
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.2%; rating input score 74
- Program expense ratio: 89.7%; rating input score 90
- Fundraising efficiency: $9.68 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 17.6%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 0.38; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.28; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 26.7%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 23.6% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 21.2% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: 71.5% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 74.2% of revenue deployed · 89.7% of spending went to programs
- Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $760K in reported program spending
- Leadership: top reported pay $113K · 8 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 3 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- High — Sustainability: Officer compensation ratio scored 10/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.