The Joshua Fund

Nonprofit profile at a glance

EIN
205350994
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
McLean, VA, USA
Phone
(703) 860-0166
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$14,294,230
Expenses
$15,649,495
Assets
$6,073,997
Liabilities
$713,143

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • JOEL C ROSENBERG (CO-FOUNDER / PRESIDENT)
  • LYNN ROSENBERG (CO-FOUNDER /VICE PRESIDENT)
  • KELLI DRURY (EXECUTIVE DIRECTOR/BOARD MEMBER)
  • DR CARL MOELLER (FORMER EXECUTIVE DIRECTOR)

Highest reported compensation

  • DR CARL MOELLER (FORMER EXECUTIVE DIRECTOR): $240,398 total reported compensation
  • KELLI DRURY (EXECUTIVE DIRECTOR/BOARD MEMBER): $203,782 total reported compensation
  • CHRISTOPHER FREE (SENIOR DIRECTOR-COMMUNICATIONS): $171,847 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Joshua Fund is a non-profit educational and humanitarian relief organization to bless Israel and Her Neighbors in the name of Jesus, founded by Joel and Lynn Rosenberg. This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful. Strictly Necessary Cookies Strictly Necessary Cookie should be enabled at all times so that we can save your preferences for cookie settings.

What it reported doing in 2024

We have educated and mobilized christians around the world to bless israel and her neighbors in the name of jesus. We have provided food, household items, and medical assistance through other organizations to help those in need within the region. We have traveled to various locations in the region to encourage and equip ministry leaders to fulfill their calling and share jesus' love with others, to vet opportunities and sponsor ministry projects that advance our objectives; and to participate in the distribution of humanitarian aid.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 78
  • Accountability: 78
  • Sustainability: 23
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.2%; rating input score 90
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: $15.21 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 4 of 8 controls in place; rating input score 50
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Pass
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Pass
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 62.5%; rating input score 62; 10th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.5%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 10th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 90.2% of revenue deployed · 82.2% of spending went to programs
  • Governance: 5 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $12.9M in reported program spending
  • Leadership: top reported pay $240K · 12 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $161K reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 10 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

  • Review — Transparency & Controls: Foreign activity oversight: 4 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.