Night Vision Ministries

Nonprofit profile at a glance

EIN
113714508
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Rochester, MI, USA
Phone
2486224481
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religious Radio
Affiliation
Christianity

Reported finances

Revenue
$229,556
Expenses
$242,811
Assets
$4,533
Liabilities
$25,821

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

Leadership & pay

5 people listed

Executive titles in this filing

  • GEORGE BOGLE JR (PRESIDENT)

Highest reported compensation

  • GEORGE BOGLE JR (PRESIDENT): $52,000 total reported compensation
  • SHIRLEY BOGLE (TREASURER): $52,000 total reported compensation
  • GARY LEVI (DIRECTOR): $5,200 total reported compensation

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

Overview

Mission

Prayer, gospel teaching, and pastoral counseling through a live interactive radio broadcast and internet simulcast airing 5 days (tuesday-friday 12am to 3am, saturday 12am to 2am) on radio wmuz and wrdt.

What it reported doing in 2024

Night vision ministries airs live radio programs and internet simulcast in the detroit area. The program has live interaction, prayer, counsel and gospel teaching. The program also broadcasts taped messages preached in area churches and meetings in an effort to spread the gospel and interact with the local community.

Operating model

Revenue model
Donor-supported. 100% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 42
  • Sustainability: 14
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 40%; rating input score 40; 15th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.8%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 5.7; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 45%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: -17.7% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 86% of spending went to programs
  • Governance: 2 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $209K in reported program spending
  • Leadership: top reported pay $52K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.