Perspective Ministries Inc

Nonprofit profile at a glance

EIN
811288765
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2018
Location
Woodstock, GA, USA
Phone
6782344039
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$373,421
Expenses
$390,695
Assets
$176,627
Liabilities
$0

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

Leadership & pay

6 people listed

Highest reported compensation

  • LORI APON (Executive Dir.): $75,900 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 direct the widow and the fatherless to the One who is able to satisfy their deepest need, by meeting their practical, emotional, and spiritual needs in Jesus' name.

What it reported doing in 2025

The organization ministered to approximately 2,725 (34 % increase over 2024) widows and 1,465 (43% increase) fatherless children on birthdays, remembrance days, and holidays. Service to widows includes meeting emotional, physical, and spiritual needs. The organization also sent out 2,086 Boxes of Comfort and Care (117% increase) which included the WidoWLife Magazines, Seasonal cards (Valentine's Day, Easter, Mother's and Father's Day, Fall, Christmas and birthday, started including fatherless birthday cards) were sent to 12,473 (105% increase) widows. They hosted three events for single and widow moms and their fatherless children. Perspective Ministries oversees nine Hope Gathering groups (including senior adults to widowed moms) in the Metro-Atlanta area and hosted their fourth annual Luncheon of Hope for the widows involved in these groups. The Raising Fatherless Kids Podcast reached single mothers in 60+ countries.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 50
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.8%; rating input score 71
  • Program expense ratio: 67.6%; rating input score 68
  • Fundraising efficiency: $5.72 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 21st percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.6%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 19.4%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 18.4% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 70.8% of revenue deployed · 67.6% of spending went to programs
  • Governance: 4 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $264K in reported program spending
  • Leadership: top reported pay $76K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 24/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.