Madala

Nonprofit profile at a glance

EIN
262612783
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Lone Tree, CO, USA
Phone
3039934720
Rating
76
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Single Organization Support
Affiliation
Christianity

Reported finances

Revenue
$3,134,034
Expenses
$3,186,437
Assets
$151,098
Liabilities
$9,339

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Marcia McIntyre (Director President and Treasurer)

Highest reported compensation

  • Jeanne McMains (Former Director): $391,411 total reported compensation
  • Eric Most (Director): $235,514 total reported compensation
  • Karen Jonas (Director): $235,382 total reported compensation

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

Overview

Mission

Enable the National Christian Foundation to strengthen the Christian Church and ministries in West Africa.

What it reported doing in 2025

Financially supported various ministries of the Christian Church in Niger and Burkina Faso as well as other Christian organizations. Financial resources were utilized to provide Christian education to impoverished children and young people, support the training and ministries of national pastors and churches, provide healthcare, care for orphans, and development projects. Thousands of people were impacted by these efforts. MADALA also carried out ministry evaluations, MADALA officers traveled to West Africa to help the National Christian Foundation strengthen partnerships and evaluate needs of local churches, ministries and organizations. The executive director was employed to evaluate and supervise projects funded in West Africa by MADALA. MADALA maintained an office and performed administrative work in order to evaluate and responsibly give to the ministries of West Africa.

Operating model

Revenue model
Affiliate-supported. 100% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 93% 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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 67
  • Accountability: 51
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99%; rating input score 99
  • Fundraising efficiency: $316.7 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • 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: 98.5%; rating input score 99; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 25%; rating input score 25; 8th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.7%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99% of spending went to programs
  • Governance: 1 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $391K · 7 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 17 filed money-flow records
  • Related organizations: 16 filed related-organization links
  • 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 25/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.