Step Forward Global Ministries Inc

Nonprofit profile at a glance

EIN
814496446
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017, Form 990-N 2016
Location
Duluth, GA, USA
Phone
6783140095
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other
Affiliation
Christianity

Official website

Reported finances

Revenue
$496,271
Expenses
$263,638
Assets
$2,149,767
Liabilities
$10,291

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

Leadership & pay

2 people listed

Executive titles in this filing

  • MICHEL KHALIL (PRESIDENT)

Highest reported compensation

  • ROULA KHALIL (CFO & SECRETARY): $38,000 total reported compensation

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

Overview

Mission

Step forward global ministries exists to prodive religious training, education and conferences in the areas of biblical leadership, discipleship training, church maturity, stewardship and genorsity, as well as other speciaility religious training for church leaders around the world. The organization will also assist with the humanitarian causes including responding to refugee crises, natural disaters (earthquakes, tsunami, etc.) and assisting the poor and needy by providing food, clothing and other life necessities.

What it reported doing in 2025

Providing ongoing financial and other support to missionaries, churches, and ministries who are providing religious training and teaching in the middle east, north africa, and europe. Step forward global ministries provides several overseas conferences each year where the subjects of biblical leadership and discipleship training are taught. Pastors and their wives are invited to these conferences from various countries where they receive teaching and training services along with meals and encouragement. Step forward global ministries also provides financial support to missionaries working overseas in difficult and disadvantaged countries as well as providing financial and support assistance to refugees from worn-torn countries.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 81% 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 total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 77
  • Accountability: 66
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.7%; rating input score 51
  • Program expense ratio: 91.4%; rating input score 91
  • Fundraising efficiency: $87.65 raised per $1 spent on fundraising; rating input score 83; 83rd 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: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • 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; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 23rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 46.9%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 8.15; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 14.4%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 26.3% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 50.7% of revenue deployed · 91.4% of spending went to programs
  • Governance: 7 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $241K in reported program spending
  • Leadership: top reported pay $38K · 2 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 7 filing years from 2018 to 2025
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.