North Texas Christian Foundation
Nonprofit profile at a glance
- EIN
- 263479239
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Dallas, TX, USA
- Phone
- 9724990300
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Community Foundations
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,430,733
- Expenses
- $1,614,749
- Assets
- $1,271,855
- Liabilities
- $4,563
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- Joel P Smyer (President and General Counsel)
- James Caldwell (Executive Vice President)
- Rebecca Cullum (Executive Vice President)
Highest reported compensation
- Joel P Smyer (President and General Counsel): $304,642 total reported compensation
- James Caldwell (Executive Vice President): $191,045 total reported compensation
- Rebecca Cullum (Executive Vice President): $188,852 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
National Christian Foundation North Texas (NCFNT) was created to facilitate smarter Christian giving with sophisticated charitable techniques.
What it reported doing in 2024
NCFNT is one of a nationwide network of organizations that are affiliated with NCF. Since 1982, this network has assisted with grants of over $21 billion to more than 90,000 charities worldwide. NCFNT offers innovative, flexible giving solutions to help: (1) individuals and families make greater impact with charitable giving, give practically any asset entrusted to them, and balance their giving with income needs; (2) churches and ministries offer their supporters creative ways of giving, which can lead to significant new funding for their organization; and (3) professional advisors present charitable giving expertise to their clients, resulting in greater charitable contributions and grant making.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 87% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 79
- Accountability: 86
- Sustainability: 26
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 92.1%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 92.3%; rating input score 92; 24th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -12.9%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.79; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 52.4%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 12.2% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 10.4% per year; rating input score 100; 68th percentile among comparable filings
- Asset growth: 11.9% per year; rating input score 100; 64th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 92.1% of spending went to programs
- Governance: 12 of 13 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.5M in reported program spending
- Leadership: top reported pay $305K · 16 people listed · 3 of 6 pay-setting controls reported
- Consistency: 21 of 21 current checks pass
- Schedules: 4 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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 — Sustainability: Operating margin scored 14/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- High — Sustainability: Officer compensation ratio scored 2/100.