Sentinel Foundation

Nonprofit profile at a glance

EIN
822634849
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Ellerbe, NC, USA
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$3,196,735
Expenses
$3,364,395
Assets
$1,711,849
Liabilities
$287,009

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Andrew Gunther (Chief Executive Officer)

Highest reported compensation

  • Peter Dovovan (Chief of Field Operations): $135,000 total reported compensation
  • Taylor Jolly (Chief Operating Officer): $130,000 total reported compensation
  • Andrew Gunther (Chief Executive Officer): $84,167 total reported compensation

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

Overview

Mission

The mission of the Sentinel Foundation is to end world-wide exploitation of underage children. We have the personnel, the technology, the support of law enforcement and, most important, the perseverance to target elusive and highly skilled child traffickers.

What it reported doing in 2025

In 2025, Sentinel Foundations programs of service rescued 165 children across domestic and international theaters while also playing a critical role in the arrest of 219 predators. These achievements deliver life-changing outcomes for vulnerable children and communities.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 85
  • Accountability: 91
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81%; rating input score 81
  • Program expense ratio: 76.9%; rating input score 77
  • Fundraising efficiency: $23.07 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 21st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 12.5%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 38.3% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 81% of revenue deployed · 76.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.6M in reported program spending
  • Leadership: top reported pay $135K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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 — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.