Medical Benevolence Foundation

Nonprofit profile at a glance

EIN
626046138
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Sugar Land, TX, USA
Phone
2812012043
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
International Development
Affiliation
Christianity

Official website

Reported finances

Revenue
$11,447,466
Expenses
$11,925,726
Assets
$36,775,575
Liabilities
$3,059,432

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • E ANDREW MAYO (PRESIDENT/CEO (PART YEAR))
  • GREGORY NIKKEL (CFO (PART YEAR)/INTERIM CEO)

Highest reported compensation

  • E ANDREW MAYO (PRESIDENT/CEO (PART YEAR)): $208,253 total reported compensation
  • PATRICK COUGHLIN (VP DEVELOPMENT (PART YEAR)): $172,581 total reported compensation
  • GREGORY NIKKEL (CFO (PART YEAR)/INTERIM CEO): $166,521 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Medical benevolence foundation (mbf) is a christ-centered organization dedicated to transforming lives by building sustainable health care ministries in developing countries. Mbf equips the indigenous church to meet the healthcare needs of their community and share the gospel.

What it reported doing in 2024

Worldwide medical mission: mbf works as an indispensable link to engage churches in the developing world to transform lives by building strong, self-sustaining healthcare ministries. As a christ-centered mission with over 60 years of experience, mbf mobilizes individuals and churches in north america to equip churches in developing countries with skills and resources for medical ministries in the following critical areas: hospital development, nursing schools and scholarships, critical health services for women and children, and primary care clinics. In 2024, mbf partner hospitals delivered over 20,000 babies, served over 48,000 in-patients, and over 490,000 out-patients. Mbf's strategy is to establish long-term partnerships with 10 hospitals and 32 clinics in developing countries to support critical medical services for women and children. Most importantly, mbf helps to develop and collaborate in projects whose goal is self-sustainability. In 2024, mbf's 10 supported nursing schools had a total enrollment of over 3,000 students and graduated over 1,200 nurses.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 79% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 72
  • Accountability: 100
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: $16.05 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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: 98.7%; rating input score 99; 30th 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.2%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 3.08; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 13th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 14.8% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.3% of spending went to programs
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $10.1M in reported program spending
  • Leadership: top reported pay $208K · 22 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 36 of 37 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.