Theocast Inc
Nonprofit profile at a glance
- EIN
- 821920771
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024, Form 990-N 2022
- Location
- Spring Hill, TN, USA
- Phone
- 6153085065
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $198,186
- Expenses
- $209,491
- Assets
- $11,679
- Liabilities
- $27,692
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Jonathan Moffitt (President Executive Director)
- Kirk OConnor (Vice President)
People named in this filing
- Jonathan Moffitt (President Executive Director)
- Kirk OConnor (Vice President)
- Joshua Kennedy (Secretary Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Theocast Inc. utilizes various digital mediums like podcasts articles videos and publications to share the gospel worldwide engaging in meaningful conversations about faith and the gospel of Jesus Christ. Through our online platforms we aim to reach a diverse global audience providing accessible and relevant content that encourages reflection and understanding of the biblical gospel message. Our mission is to promote a deeper understanding of the gospel and cultivate a community where individuals can explore and strengthen their faith journey through modern communication channels.
What it reported doing in 2025
Program Service 1: Memberships Services provided: Theocast operates a membership supported discipleship and theological education program that provides ongoing teaching and community support centered on gospel clarity and pastoral care. Core services include member access to audio and video teaching courses and labs curated resource libraries discussion forums and periodic live online gatherings such as Q and A sessions and member meetups. The program also provides member communication and support including onboarding moderation and assistance with accessing content. Persons benefited: Approximately 2360 members participated during the year with additional indirect benefit to household members and local churches through shared teaching resources. Other relevant information: Membership programming is delivered primarily online through the Theocast platform and supporting software with content creation supported by contract labor and marketing outreach.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 100
- Accountability: 70
- Sustainability: 21
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.7%; rating input score 83
- Program expense ratio: 70.9%; rating input score 71
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.7%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 0.06; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 2.37; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 13.7% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: -24.7% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 82.7% of revenue deployed · 70.9% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $149K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 24/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.