West Michigan Christian Foundation

Nonprofit profile at a glance

EIN
383544621
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
ADA, MI, USA
Phone
6169574372
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,630,115
Expenses
$1,569,135
Assets
$5,029,073
Liabilities
$525,048

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVE JOHNSON (PRESIDENT)

Highest reported compensation

  • DAVE JOHNSON (PRESIDENT): $218,125 total reported compensation
  • DANIEL POORTENGA (EMPLOYEE): $140,326 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Encouraging generous, thoughtful, biblical, christian philanthropy

What it reported doing in 2025

Educate & assist donors and receive funds from donors to be used for christian ministries in meeting the needs of the poor and unsaved.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 66% for direct work, and 34% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 69
  • Accountability: 74
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.4%; rating input score 71
  • Program expense ratio: 80.9%; rating input score 81
  • Fundraising efficiency: $2.38 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97.7%; rating input score 98; 49th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.7%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 3.2; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 22.8%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 71.4% of revenue deployed · 80.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $218K · 7 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • 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: 5 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.