Nurturing Nations

Nonprofit profile at a glance

EIN
300788040
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2016
Location
Payson, UT, USA
Phone
8013673949
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$643,900
Expenses
$527,922
Assets
$243,299
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • LAURA BELK (PRESIDENT)

People named in this filing

  • LAURA BELK (PRESIDENT)
  • MARK BELK (VICE PRESIDE)
  • RACHEL MOYER (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Help families and children with disabilities and/or vulnerabilities to escape the poverty cycle, primarily in ghana, mali, and the u.s.

What it reported doing in 2025

256,204 meals served on the main nurturing nations campus. Over a quarter of a million meals providing nourishment, stability, and hope for children. 1,108 individuals served monthly by nurturing nations programs. Over 100 children who have experienced abuse are now living in safer, supported environments, with ongoing monitoring and family support helping prevent further harm. 20,000 fish harvested to provide much needed protein for children on the nurturing nations main campus. 40,000 trees planted through the nurturing nations reforestation program. 35 children in full time care in the childrens home and special care houses. 22 children received lifesaving hospital care. 1,869 medical/dental/vision screenings provided to individuals with limited or no access to healthcare. 3,780 emergency meals and nutrional support distributed in ghana. 378 christmas meals served in uganda. 672 families and children supported through christmas food programs in ghana, mali, and uganda. Monthly food support provided for a childrens home in uganda (serving 16 children. 60 new mattresses purchased for children and women in uganda who were sleeping on the ground. 334 children attended school on the nurturing nations campus. 93 children received new school uniforms 322 children in the nurturing nations sponsorship program. 60 students assisted in taking the west africa senior school certificate examination. 3 special needs students achieving academic success and breaking stigma. 10 laptops distributed to two schools in ghana, along with training from Utah volunteers 200 women supported in earning a living wage by working in sustainable gardens in mali. 38 children with disabilides supported across greater accra and central region. 11 children with disabilities supported to live at home with their families. 109 out of 122 children showed a reduced likelihood of engaging in criminal activity (89.3% positive shift). 63 microloans provided to single mothers, widows, and women to start or grow businesses. Over 100 children who have experienced abuse are now living in safer, supported environments, with ongoing monitoring and family support helping prevent further harm. 2 loans issued for motor-tricycles to support income-generating activities. 20 youth trained in fish farming practices. Construction started on the amoah gogoe school in la accra (that will make it possible for 350 children, including street children to attend school). Construction completed on the second special care house, providing a safe home for children with special needs.

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: 83
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: $270.55 raised per $1 spent on fundraising; rating input score 92; 92nd 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 10.9% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 92.3% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $487K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.