Monument of the Americas Inc

Nonprofit profile at a glance

EIN
475152099
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2019, Form 990-N 2018
Location
Heber City, UT, USA
Phone
5413775191
Rating
66
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Arts, Culture, and Humanities N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,997,071
Expenses
$182,744
Assets
$5,485,581
Liabilities
$20,300

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

Leadership & pay

8 people listed

Executive titles in this filing

  • BRADLEY COLTON (VICE PRESIDENT)
  • STEVEN NEAL (DIRECTOR & PRESIDENT)
  • HEIDI NEAL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • HEIDI NEAL (EXECUTIVE DIRECTOR): $22,500 total reported compensation

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

Overview

Mission

To inspire faith, learning, and reflection through the creation and preservation of sculpture gardens, monuments, and visual art that commemorate jesus christ, the teachings of the book of mormon, and the founding of america.

What it reported doing in 2025

The organization broke ground in 2025 for the monument of the americas in heber city, Utah. The 12-acre sculpture park will feature more than 70 sculptures inspired by our savior jesus christ, the book of mormon, and the founding of america. The twelve-acre park grounds will include large-scale water features, manicured gardens, an outdoor amphitheater and a classical-style visitor and event center. The organization is also expanding the american freedom garden by creating and producing three new sculptures. Each figure represents a pivotal moment in the founding of our country, and their stories will be shared to promote citizen education.

Operating model

Revenue model
Donor-supported. 99% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.7%; rating input score 6
  • Program expense ratio: 54.7%; rating input score 55
  • Fundraising efficiency: $47.07 raised per $1 spent on fundraising; rating input score 74; 74th 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 90.8%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 30.02; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 37.7% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 43.8% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 5.7% of revenue deployed · 54.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $100K in reported program spending
  • Leadership: top reported pay $22K · 8 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 6/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.