Moontower Foundation

Nonprofit profile at a glance

EIN
862610852
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Alpharetta, GA, USA
Phone
6788921874
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$443,756
Expenses
$349,642
Assets
$5,830,769
Liabilities
$11,751

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

Leadership & pay

6 people listed

Highest reported compensation

  • DANA E RING FORMER (TRUSTEE): $266,693 total reported compensation
  • KRISTEN M LEWIS (TRUSTEE): $217,679 total reported compensation

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

Overview

Mission

To provide funding to charities in fulfillment of the exempt purposes of national christian charitable foundation, inc. ("nccf")

What it reported doing in 2024

The organization provided funding to charities in fulfillment of the exempt purposes of national christian charitable foundation, inc. ("nccf").

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 71
  • Accountability: 88
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.3%; rating input score 90
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st 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: 21.2%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 16.68; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 14.5%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 83.3% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 29.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 21.5% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 90.3% of revenue deployed · 97.7% of spending went to programs
  • Governance: 4 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $342K in reported program spending
  • Leadership: top reported pay $267K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.