Simple Charity Inc

Nonprofit profile at a glance

EIN
812367982
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2018
Location
Cumming, GA, USA
Phone
7708718540
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Foundations
Affiliation
Christianity

Reported finances

Revenue
$245,136
Expenses
$302,523
Assets
$13,795
Liabilities
$17,222

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

Leadership & pay

7 people listed

Highest reported compensation

  • Brian Grasso (Executive Dir): $74,075 total reported compensation

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

Overview

Mission

Simple Charity inspires Christians to grow in solidarity with people experiencing poverty and injustice by offering generosity-driven philanthropic advice and mobilizing college chapters around the country.

What it reported doing in 2025

Simple Charity inspires college students to put solidarity into practice through a summer internship program and by supporting college chapters across the country that learn serve and give. During 2025 Simple Charity supported a network of 48 college chapters as they served locally and raised funds for 501c3 charities that alleviate poverty and injustice. The chapter program continued through October 2025 when Simple Charity concluded its formal partnership with International Justice Mission and transitioned the program to IJM. Students hosted an estimated 130 or more events on their campuses including prayer advocacy service and fundraising events with approximately 300 students involved as interns and chapter participants.

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 91% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 93
  • Accountability: 84
  • Sustainability: 8
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $11.34 raised per $1 spent on fundraising; rating input score 41; 41st 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: 96.5%; rating input score 96; 58th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -23.4%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 1.25; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 24.5%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $252K in reported program spending
  • Leadership: top reported pay $74K · 7 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.