Operation Beautiful Feet Inc

Nonprofit profile at a glance

EIN
992934894
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Carrollton, GA, USA
Phone
6783616786
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$753,964
Expenses
$421,124
Assets
$482,670
Liabilities
$2,780

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JOY SMITH GRIFFIN (CEO)

Highest reported compensation

  • JOY SMITH GRIFFIN (CEO): $120,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operation beautiful feet spreads the gospel through ministries of evangelism, discipleship and compassion.

What it reported doing in 2025

Compassion ministries provide ministries of humanitarian relief and community development through key partners in selected regions of the world. In 2025, over 2500 people were served through compassion ministries in asia and africa.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 56% for direct work, and 44% for grants.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 70
  • Accountability: 65
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.2%; rating input score 47
  • Program expense ratio: 83.5%; rating input score 84
  • Fundraising efficiency: $92.27 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 91.5%; rating input score 92; 43rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 44.1%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 28.5%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 118.6% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 102.3% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 106.9% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 47.2% of revenue deployed · 83.5% of spending went to programs
  • Governance: 2 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $352K in reported program spending
  • Leadership: top reported pay $120K · 3 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.