Phokos NFP

Nonprofit profile at a glance

EIN
475074767
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Arcola, IL, USA
Phone
7736277949
Rating
69
Verdict
SUPPORTED
Rating confidence
Standard
Affiliation
Christianity

Official website

Reported finances

Revenue
$100,464
Expenses
$106,853
Assets
$87,199
Liabilities
$1,773

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Corey Fifield (President)
  • Steven Stern (Vice President)

People named in this filing

  • Brook Bisrat (Director)
  • Steven Helmuth (Treasurer)
  • James Aikman (Director)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To spread the Gospel message of salvation in Jesus Christ around the world and for the advancement of religion throughout the world by providing housing for missionaries to share the Gospel of Jesus Christ

What it reported doing in 2024

Performance of good works and evangelism throughout Nairobi, Kenya, especially to the poor and disadvantaged in places like the Kibera slums.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 50% for direct work, and 50% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 76
  • Accountability: 68
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.6%; rating input score 71
  • Program expense ratio: 66.3%; rating input score 66
  • Fundraising efficiency: $5.95 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 23rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: -6.4%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 27.9% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 15.9% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 30.9% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 70.6% of revenue deployed · 66.3% of spending went to programs
  • Governance: 6 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $71K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 8 filing years from 2017 to 2024
  • 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.