The True Vine A Christian Foundation
Nonprofit profile at a glance
- EIN
- 721357133
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-PF 2022
- Location
- Eutaw, AL, USA
- Phone
- 2053729017
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Interfaith Coalitions
- Affiliation
- Christianity
Reported finances
- Revenue
- $385,452
- Expenses
- $542,953
- Assets
- $2,311,815
- Liabilities
- $3,414
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- Michael Case (Vice President)
Highest reported compensation
- Amanda McRae (Secretary, Treasurer): $59,375 total reported compensation
- George C McRae (Managing Director): $30,056 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To create a place where people can come to reconnect - whether it's with God, their teammates, or their families. The goal is to impact generations, through all age groups and backgrounds. With current facilities, the Foundation has already made a tremendous impact and sees great value in adding to the existing structures to accommodate more groups year round. On 90 acres of loblolly pines and sprawling oaks, the Foundation has created a haven, believing in a strong sense of place, and how mood and attitude can be influenced by surroundings. The Foundation has built outstanding facilities with an emphasis on aesthetic and quality design built to last. Surrounding the Foundation are vineyards, gardens, and open spaces to facilitate interaction with nature and spark awe in those who walk onto the property.
Operating model
- Revenue model
- Donor-supported. 67% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 96% 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 available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 90
- Accountability: 69
- Sustainability: 35
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.2%; rating input score 82
- Program expense ratio: 56.6%; rating input score 57
- Fundraising efficiency: $87.37 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th 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; 63rd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: -40.9%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 4.26; rating input score 76; 76th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
- Officer compensation ratio: 16.5%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: -7.3% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: 3% per year; rating input score 100; 41st percentile among comparable filings
- Asset growth: -6.5% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 82.2% of revenue deployed · 56.6% of spending went to programs
- Governance: 14 of 14 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $307K in reported program spending
- Leadership: top reported pay $59K · 14 people listed
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 6 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.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Review — Financial Efficiency: Program expense ratio scored 57/100.
- High — Sustainability: Operating margin scored 7/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 23/100.
- Review — Sustainability: Liabilities to assets ratio scored 55/100.