Three Angels Broadcasting Network
Legal name: Three Angels Broadcasting Network Inc
Nonprofit profile at a glance
- EIN
- 371179056
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- West Frankfort, IL, United States
- Phone
- (618) 627-4651
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Religious Television
- Affiliation
- Christianity
Reported finances
- Revenue
- $15,240,041
- Expenses
- $15,204,228
- Assets
- $67,401,095
- Liabilities
- $41,823,767
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Greg Morikone (President)
- Jill Morikone (Vice President/Secretary)
Highest reported compensation
- Greg Morikone (President): $100,392 total reported compensation
- Danny Shelton (Consultant): $98,952 total reported compensation
- Jill Morikone (Vice President/Secretary): $96,523 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Three Angels Broadcasting Network (3ABN) is a Christian television and radio network (“Mending Broken People Network”) that produces programming to reach people “where they hurt” with “real answers from God’s Word,” spiritual nourishment, and content that helps proclaim the three angels’ messages of Revelation 14:6–12.
What it reported doing in 2024
Production and distribution of religious programming electronic distribution ( television, radio, and internet) throughout the world.
Operating model
- Revenue model
- Donor-supported. 82% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 94% 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.
- 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. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 78
- Accountability: 70
- Sustainability: 51
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.7%; rating input score 80
- Program expense ratio: 79.6%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 3 of 8 controls in place; rating input score 38
- 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: Fail
- May require repayment: Fail
- Grant itemization coverage: 91.6%; rating input score 92; 21st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 55.6%; rating input score 56; 9th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.2%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 4.43; rating input score 83; 83rd percentile among comparable filings
- Liabilities to assets ratio: 0.62; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 2.9%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -0.6% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: -2.1% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -1.5% per year; rating input score 0; 7th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site
- Where the money goes: 79.7% of revenue deployed · 79.6% of spending went to programs
- Governance: 5 of 9 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $12.1M in reported program spending
- Leadership: top reported pay $100K · 10 people listed
- Consistency: 41 of 42 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors, foreign activity, and grants
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 9 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 — Accountability: Independent voting board scored 56/100.
- Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.