The Voice of the Martyrs Inc

Nonprofit profile at a glance

EIN
731395057
IRS 990 coverage
2013–2013
Forms available
Form 990 2013
Location
Bartlesville, OK, USA
Phone
9183378015
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$41,426,207
Expenses
$37,473,139
Assets
$53,409,762
Liabilities
$2,303,187

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

12 people listed

Highest reported compensation

  • James E Dau (Pres/Brd Member): $158,416 total reported compensation
  • Woodie Rains (Assistant Treas): $99,517 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Serving the persecuted church through practical and spiritual assistance while leading Christians in the free world into fellowship with them.

What it reported doing in 2013

Education: The Voice of the Martyrs (VOM) is committed to developing the fellowship among all believers by informing the world of the atrocities endured by persecuted Christians and inspiring them to make a deeper commitment to Christ and His Great Commission. We do this by using various forms of media to publicize persecuted Christians' stories of hope, faith and courage as they stand boldly for Jesus Christ. VOM produced a free monthly newsletter, sent to an average of 528,086 readers each month. VOM also published books, videos and related materials; utilized several online tools; offered free online courses as well as undergraduate-level courses to colleges and universities; organized 32 regional conferences and equipped 349 volunteer speakers to share about persecuted Christians in meetings across the United States.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for 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 most voting board members are independent. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 53
  • Accountability: 84
  • Sustainability: 72
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.8%; rating input score 72
  • Program expense ratio: 80.5%; rating input score 80
  • Fundraising efficiency: $14.23 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 15th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • 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: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Pass
    • Conducts site visits: Pass
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 0%; rating input score 0; 5th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 18th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.5%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 0.7%; rating input score 88; 88th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 71.8% of revenue deployed · 80.5% of spending went to programs
  • Governance: 9 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $30.2M in reported program spending
  • Leadership: top reported pay $158K · 12 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.9M reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes foreign activity and executive pay
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 56/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.