New Day Orphanage

Nonprofit profile at a glance

EIN
264129913
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Granbury, TX, USA
Phone
8067908235
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$419,145
Expenses
$402,629
Assets
$536,797
Liabilities
$712

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Wesley Wilcox (President)

People named in this filing

  • Wesley Wilcox (President)
  • Joshua Blu Tidwell (Director)
  • Darbi Tidwell (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The organization exists to provide housing, education, and religious education for orphans in Zambia, Africa.

What it reported doing in 2024

Combined volunteer teams and operation of orphanage. The ongoing operation of new day orphanage, including weekly groceries, care for children medical visits, clothing, education, propane gas for kitchen stoves, fuel for running generators, and the housing of volunteer teams from the united states who come to zambia and volunteer at the orphanage. Increase agricultural programs and production to help the orphanage become self sufficient and teach the orphans ways to become independent as adults.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 91
  • Accountability: 64
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.9%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.33; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 86.6% of revenue deployed · 90.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $363K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.