Vision Nicaragua

Nonprofit profile at a glance

EIN
061715893
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Fairview, NC, USA
Phone
8286282555
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief
Affiliation
Christianity

Official website

Reported finances

Revenue
$305,503
Expenses
$265,268
Assets
$99,450
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Daren Pinkerton (President)
  • Douglas Van Wirt (Vice-President)

People named in this filing

  • Daren Pinkerton (President)
  • Douglas Van Wirt (Vice-President)
  • Lyndsey Parham (Secretary)

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

To provide for the spiritual, physical, education, and general financial needs of the people of nicaragua who do not have the resources to provide for themselves.

What it reported doing in 2025

Pay for baptisms, weddings, funerals, including legal paperwork for those who could not afford them. Purchase uniforms and sports equipment for village youth teams to help youth stay out of trouble. Provide money for tuition, books, fees, clothing and supplies for high school and trade school students who would otherwise not be able to attend school. Provide some support for sick men with renal failure due to insecticide poisoning, and also to widows who have no other means of support. Provide support for local and lay pastors. Expenses for short term mission teams, including food, lodging and transportation expenses. Distribute food, milk, vitamins, and children's gifts among several villages. Paid operating expenses for volunteers stationed in nicaragua

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
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 - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 80
  • Accountability: 70
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.3%; rating input score 83
  • Program expense ratio: 95.9%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th 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: 13.2%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 83.3% of revenue deployed · 95.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $254K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.