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
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.