Virtual Christianity Inc

Nonprofit profile at a glance

EIN
873517709
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Marietta, GA, USA
Phone
7706393267
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related
Affiliation
Christianity

Official website

Reported finances

Revenue
$40,457
Expenses
$118,906
Assets
$777,848
Liabilities
$0

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

Leadership & pay

1 person listed

Executive titles in this filing

  • STEPHEN ADKINS (PRESIDENT)

People named in this filing

  • STEPHEN ADKINS (PRESIDENT)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of virtual christianity is to help people grow in christ with other people online they can trust.

What it reported doing in 2024

Our initial and principal program is to assist established (offline) christian teachers and help them to be successful with teaching online by overcoming technical and strategic hurdles. This will include (1) establishing websites, (2) setting up learning management systems; (3) planning their teaching and course content, (4) assisting with media production and social media promotion, and (5) if necessary, organizing ways for them to make a living with their online teaching. This may involve building web based platforms or mobile apps, or it may involve using the existing platforms and apps provided by others. To these ends, we have been building a team, focusing our plans, talking with prospective early-adopting christian teachers, and gathering requirements data through surveys.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 81
  • Accountability: 76
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 64%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 72.2%; rating input score 72; 49th 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: -193.9%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 6.54; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 128.1% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: -120.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 19.8% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 64% of spending went to programs
  • Governance: 1 of 1 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $76K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.