Woman's Missionary Union Foundation

Nonprofit profile at a glance

EIN
631138772
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Birmingham, AL, USA
Phone
2054085525
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Gift Distribution

Official website

Reported finances

Revenue
$3,565,226
Expenses
$2,072,359
Assets
$53,321,447
Liabilities
$23,951,790

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

Leadership & pay

22 people listed

Executive titles in this filing

  • PEGGY DARBY (PRESIDENT)

Highest reported compensation

  • PEGGY DARBY (PRESIDENT): $122,531 total reported compensation
  • SANDRA WISDOM-MARTIN (EX OFFICIO): $114,381 total reported compensation

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

Overview

Mission

The woman's missionary union foundation was organized for the purpose of motivating and facilitating the making of gifts, donations, and benefactions for the advancement, promotion and maintenance of woman's missionary union and the various causes fostered, approved, endorsed, promoted or officially sanctioned by wmu and the related state wmu organizations, including, but not limited to, missions education and any other purposes within the scope of the foundation.

What it reported doing in 2025

The foundation manages approximately 122 separate funds, endowments totaling over $25.5 million, used strictly for their exempt purpose. The foundation also serves as the investment manager for 24 religious organizations with assets of $22 million under management. Grants in excess of $1.5 million were paid out during the year.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 85% of its reported program spending out as 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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 69
  • Accountability: 95
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 88.2%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 21st percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th 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; 63rd 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 41.9%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 25.73; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 88.2% of spending went to programs
  • Governance: 22 of 22 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $123K · 22 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 28 filed money-flow records
  • Related organizations: 26 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.

  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.