New Churches Now Inc

Nonprofit profile at a glance

EIN
472230285
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Cumming, GA, USA
Phone
7708879093
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
International Relief
Affiliation
Christianity

Official website

Reported finances

Revenue
$649,551
Expenses
$715,037
Assets
$349,285
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Joseph Wilson (Executive Director/Board M)

Highest reported compensation

  • Joseph Wilson (Executive Director/Board M): $143,216 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 spread the love of christ by providing physical, mental and spiritual aid to people in countries around the world through estalbishing churches and biblically faith-based communities.

What it reported doing in 2024

New Churches Now Program Accomplishments for 2024: In 2024, New Churches Now pursued its vision of "CatalyzingMovements of Reproducing Churches" Globally. NCN closed out workin Africa, Australia, Central America, South America and WesternEurope. These projects are all finished and operating independently ofNCN. NCN continues to expand in Eastern Europe and Russia and isaccelerating its work in Central Asia, South Asia, Southeast Asia andthe Middle East where the largest concentration of preached peoplegroups are located. The areas include Laos, Philippines, Cambodia, Benin, India, Indonesia, Nepal, Sri Lanka, Bhutan, Pakistan, Bangladesh, Maldives, Thailand, Vietnam, Malaysia and the ArabEmirates. In 2024 NCN held Catalyst Community conferences, didcoaching and training in these countries and resourced the work in thesecountries. During the year NCN started 23,933 new house churches.NCN maintains active and ongoing coaching and training with the mainleaders of all the countries in which we are working.

Operating model

Revenue model
Donor-supported. 100% 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.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 80
  • Accountability: 78
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 89.2%; rating input score 89
  • Fundraising efficiency: $18.86 raised per $1 spent on fundraising; rating input score 57; 57th 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: 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: Fail
    • Conducts site visits: Pass
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 99.7%; rating input score 100; 50th 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; 18th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.1%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 20%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 98.2% of revenue deployed · 89.2% of spending went to programs
  • Governance: 4 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $638K in reported program spending
  • Leadership: top reported pay $143K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 9 filing years from 2015 to 2024
  • 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 17/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.