Whole Theology and Practice Nonprofit Religious Corporation

Nonprofit profile at a glance

EIN
952647936
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Claremont, CA, USA
Phone
9093929990
Rating
42
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$86,565
Expenses
$35,187
Assets
$2,760,531
Liabilities
$0

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

Leadership & pay

3 people listed

People named in this filing

  • T Dave Matsuo (Chairperson, Director)
  • Kary A Kambara (Secretary, Co-Director)
  • Linda Nawa (Trustee)

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 develop and provide theological resources for Christians and churches, both locally and globally, in order for their faith to grow in their surrounding contexts, as well as for the association of global churches to function unified to be the Global Church.

What it reported doing in 2025

Our exempt activities include developing and providing theological resources for Christians and churches. This activity consists of study, research, meetings, discussions, writing, editing, and digital publishing to reach Christians, churches in the United States, and the Global Church. The majority of expenses support the staff involved in these activities and accomplishments. During this past fiscal year we have produced three extensive theological studies and published them on our website. This activity also includes composing and scoring several worship songs and related songs, also published on our website. The goal of these resources is for the edification and growth, both for individual Christians as well as for corporate church life. According to our website statistical analyses, we are able to ascertain that in our fiscal year, as in previous years, there was a high volume of viewers and downloads numbering in the thousands. It is not possible to measure the desired growth outcomes, so this is a rough estimate.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 14
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 85
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.9%; rating input score 10
  • Program expense ratio: 24.4%; rating input score 24
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 10th 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: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 59.4%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 78.45; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 13.6% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: -12.8% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 9.9% of revenue deployed · 24.4% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $9K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.