The Abba Fund Inc

Nonprofit profile at a glance

EIN
200742335
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Plano, TX, USA
Phone
7048420946
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adoption
Affiliation
Christianity

Official website

Reported finances

Revenue
$916,509
Expenses
$577,833
Assets
$3,466,476
Liabilities
$204,694

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

Leadership & pay

5 people listed

Highest reported compensation

  • DWAIN GULLION (DIRECTOR): $43,200 total reported compensation

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

Overview

Mission

To provide adoption assistance for families and help for orphans to be cared for in loving, nurturing christian family environments

What it reported doing in 2025

To help couples overcome the financial hurdle and the cash flow crunch of adoption, we provide interest-free loans and grants. We also provide administration and an approval process for churches so that they can be the one to help their families adopting through 0% loans and grants.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 65
  • Accountability: 84
  • Sustainability: 76
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.9%; rating input score 69
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: $46.99 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 15th 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: 37%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 6; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -4.2% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 68.9% of revenue deployed · 90.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $522K in reported program spending
  • Leadership: top reported pay $43K · 5 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.