Practice Ministries
Legal name: Practice Ministries Inc
Nonprofit profile at a glance
- EIN
- 752664146
- IRS 990 coverage
- 2013–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2017
- Location
- Dallas, Texas, USA
- Phone
- (214) 364-2377
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $281,491
- Expenses
- $292,957
- Assets
- $477,896
- Liabilities
- $3,071
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Highest reported compensation
- William P Zukoski (Co-founder): $94,116 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Practice Ministries exists to equip fathers to lead their children in God's Word, building a legacy of faith that passes from one generation to the next.
What it reported doing in 2024
International Support: The PM Translation Center helps pay for translations of PM lesson series, as well as print and distribution of PM materials to pastors who do not have the financial resources to provide discipleship materials for their churches and communities, primarily in areas where access to the internet is limited. PM currently has translations of our lesson series underway in 20 languages.PM also helps provide our lesson series, food, and transportation for PM conference participants in 10 African countries. These conferences help teach pastors and fathers how to disciple their children by doing Bible studies together.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 98% 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: 93
- Transparency & Controls: 92
- Accountability: 10
- Sustainability: 37
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.3%; rating input score 97
- Program expense ratio: 92%; rating input score 92
- Fundraising efficiency: $56.24 raised per $1 spent on fundraising; rating input score 78; 78th 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.1%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 1.63; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 32.1%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 5.6% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 7% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 10% per year; rating input score 100; 66th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 7 operating locations identified
- Where the money goes: 97.3% of revenue deployed · 92% of spending went to programs
- Governance: 0 of 19 board members independent · 2 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $269K in reported program spending
- Leadership: top reported pay $94K · 19 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 8 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: 5 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 31/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- High — Sustainability: Officer compensation ratio scored 10/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.