Nation 2 Nation
Nonprofit profile at a glance
- EIN
- 202686794
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2014
- Location
- Harlingen, TX, USA
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $594,888
- Expenses
- $694,225
- Assets
- $253,741
- Liabilities
- $30,653
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- Sterling B Cliff (President)
- Darrell Johnson (Vice President)
Highest reported compensation
- David Turner (Treasurer): $19,683 total reported compensation
- Gregory Campbell (Assistant Secretary): $3,717 total reported compensation
- Sterling B Cliff (President): $2,747 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Nation 2 Nation is dedicated to equipping churches and leaders around the world with materials to facilitate Christian Leadership Training, Evangelism and Discipleship, and Community Development.
What it reported doing in 2024
International Schools In 2024, N2N trained facilitators and distributed equipment to start 147 new schools across Sub-Saharan Africa in English, French, and Kirundi, and at least 43 schools in Spanish in Latin America and the Caribbean. N2N also distributed the second year of its French curriculum to at least 72 additional schools. N2N expects each school to train between 15 and 40 community leaders. N2N processed grades and awarded 5,201 diplomas in Sub-Saharan Africa and Latin America. Of those, 1,722 were awarded for the successful completion of four or more years of study. N2N also provided over 87,000 in direct financial assistance to select indigenous school facilitators working with impoverished and refugee communities in Sub-Saharan Africa.
Operating model
- Revenue model
- Donor-supported. 74% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 84% 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 - 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 75
- Accountability: 58
- Sustainability: 21
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 88.5%; rating input score 88
- Fundraising efficiency: $10.31 raised per $1 spent on fundraising; rating input score 39; 39th 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: Scored; rating input score 0
- Grant itemization coverage: 99.9%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -16.7%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 0.37; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 3.8%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 13.1% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 12.3% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 14% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 88.5% of spending went to programs
- Governance: 9 of 12 board members independent · 3 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $614K in reported program spending
- Leadership: top reported pay $20K · 12 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
- Filing history: 9 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: 3 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: Foreign activity oversight scored 0/100.
- Moderate — Accountability: Governance controls: 6 of 9 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
- High — Sustainability: Operating margin scored 11/100.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.