The Grace Institute

Nonprofit profile at a glance

EIN
461747327
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2014
Location
Germantown, TN, USA
Phone
9016036696
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$753,462
Expenses
$905,570
Assets
$173,578
Liabilities
$5,881

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Will Savell (President)

Highest reported compensation

  • Will Savell (President): $117,185 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 train, equip, and prepare pastors in under resourced areas of the world with theological education.

What it reported doing in 2025

Delivery system- hundreds of pastors and church leaders in very rural areas receive theological training through donated technological delivery systems such as tablets, computers, projectors, etc.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 74% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 80
  • Accountability: 60
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.8%; rating input score 95
  • Fundraising efficiency: $35.23 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.2%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 13.9% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.8% of spending went to programs
  • Governance: 3 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $858K in reported program spending
  • Leadership: top reported pay $117K · 4 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.