MMS Aviation
Legal name: Missionary Maintenance Service Inc
Nonprofit profile at a glance
- EIN
- 310919027
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Coshocton, OH, United States
- Phone
- (740) 622-6848
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Protestant
- Affiliation
- Christianity
Reported finances
- Revenue
- $2,472,384
- Expenses
- $2,306,387
- Assets
- $2,233,427
- Liabilities
- $250,011
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- PHILIP MADDUX (PRESIDENT & CEO)
Highest reported compensation
- PHILIP MADDUX (PRESIDENT & CEO): $64,328 total reported compensation
- DWIGHT JARBOE (BOARD MEMBER): $16,462 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
In obedience to that command, our mission is to prepare people and airplanes for worldwide missionary service. Hands-On Aviation Training for Missionary Pilots and Mechanics Christian missionaries have long labored to take the Gospel of Jesus Christ to “…the uttermost parts of the earth.” This once required slow and often dangerous travel, but now aircraft provide a practical solution to that problem. Many missionaries rely on aircraft to provide food, supplies, and transportation. By flying over challenging situations, the airplane delivers missionaries to their outpost, reaching many more people with the Gospel. And to do this, there is a great need for properly maintained aircraft and highly skilled mechanics.
What it reported doing in 2025
Training of missionaries to be aircraft mechanics so once trained they will be able to maintain and repair their aircraft on the mission field. In the training process they work on aircraft flown or transported in from mission fields. Less 5% for fundraising costs.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 92
- Accountability: 85
- Sustainability: 45
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.4%; rating input score 70
- Program expense ratio: 71.7%; rating input score 72
- Fundraising efficiency: $16.47 raised per $1 spent on fundraising; rating input score 53; 53rd 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: 83.3%; rating input score 83; 17th 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: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.7%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 0.97; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 3.5%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 3.4% per year; rating input score 100; 26th percentile among comparable filings
- Revenue growth: 5.1% per year; rating input score 100; 38th percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 45th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 70.4% of revenue deployed · 71.7% of spending went to programs
- Governance: 5 of 6 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.7M in reported program spending
- Leadership: top reported pay $64K · 8 people listed
- Highest-paid contractors: 1 contractor listed · $108K reported
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 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.
- Review — Financial Efficiency: Fundraising efficiency scored 53/100.
- Moderate — Sustainability: Operating margin scored 47/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.