Permian Basin First Priority

Nonprofit profile at a glance

EIN
263931699
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Odessa, TX, USA
Phone
4324251647
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$875,270
Expenses
$521,772
Assets
$961,574
Liabilities
$7,140

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

Leadership & pay

12 people listed

Executive titles in this filing

  • GREG SIMMONS (PRESIDENT)
  • LUCAS COLLIER (VICE PRESIDENT)

Highest reported compensation

  • NATALIE KENNEY (ODESSA DIRECTOR/ADMINISTRA): $75,000 total reported compensation
  • TONY BACCARI (MIDLAND DIRECTOR): $62,000 total reported compensation
  • DAVID SHANE KENNEY (RURAL AREA): $28,084 total reported compensation

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

Overview

Mission

To unite the local body of christ with a plan of action to influence the school with the gospel. The ministry of first priority gets worked out through a club at school following a four-week strategy called hope. Hope is an acronym for help, overcome, prepare, and engage. Help equips students to share the gospel. Overcome inspires students to overcome their fear of sharing the gospel. Prepare allows students the opportunity to share their testimony. Engage provides an opportunity for students to invite their non-believing friends to hear about the hope of christ.

What it reported doing in 2025

Unite the local body of christ with a plan of action to influence the school with the gospel. The ministry of first priority gets worked out through a club at school.

Operating model

Revenue model
Donor-supported. 98% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 35
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.7%; rating input score 58
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: Limited

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: 40%; rating input score 40; 14th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.4%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 47.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 14.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 18.4% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 57.7% of revenue deployed · 95.7% of spending went to programs
  • Governance: 4 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $499K in reported program spending
  • Leadership: top reported pay $75K · 12 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Moderate — Accountability: Independent voting board scored 40/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.