NICARAGUA BAPTIST MISSIONS

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Phone

5403214400

Tax Period

2023-01-01 to 2023-12-31

NICARAGUA BAPTIST MISSIONS, founded in 2012, is a small nonprofit in the Religion sector that reported $234K in total revenue in fiscal year 2023. Revenue fell 37% from the prior year — a significant decline worth monitoring.

Mission

THE PURPOSE FOR FORMING NBM WAS TO CONTINUE THE INDIGENOUS MISSION WORK BEGUN BY DR. BOB DAYTON IN THE COUNTY OF NICARAGUA. THE PROPOSED METHOD WAS TO FORM AN ORGANIZATION THAT COULD THEN RAISE FUNDS TO: 1. SUPPORT THE BIBLE INSTITUTE LOCATED IN NICARAGUA 2. SUPPORT NATIONAL PASTORS AS THEY STARTED NEW CHURCHES IN NICARAGUA AND OTHER COUNTRIES 3. SUPPORT THE BUILDING OF NEW CHURCH BUILDINGS AND FACILITIES IN NICARAGUA AND OTHER COUNTRIES 4. SUPPORT THE BUILDING OF NEW SCHOOL BUILDINGS

Program Service Accomplishments

Program 1

Expenses: $81,092

MONETARY SUPPORT TO CHURCHES IN NICARAGUA AND GUATEMALA

Program 2

Expenses: $72,075

NBN SUPPORTS ALMOST TWENTY INDIVIDUAL CHURCH PLANTSIN DIFFERENT PARTS OF NICARAGUA AND GUATEMALA. THE IDEA OF A CHURCH PLANT SUPPORT IS TO HELP THE PASTOR AND CHURCH DURING THE INITIAL YEARS OF...

NBN SUPPORTS ALMOST TWENTY INDIVIDUAL CHURCH PLANTSIN DIFFERENT PARTS OF NICARAGUA AND GUATEMALA. THE IDEA OF A CHURCH PLANT SUPPORT IS TO HELP THE PASTOR AND CHURCH DURING THE INITIAL YEARS OF GROWTH UNTIL THE CHURCH GROWS TO A POINT OF BEING ABLE TO SUPPORT THE PASTOR WITH NO OUTSIDE SUPPORT. EACH CHURCH PLANT HAS DIFFERENT NEEDS, THEREFORE THE FINANCIAL SUPPORT IS CUSTOMIZED TO MEET THE NEED.

Program 3

Expenses: $57,748

THE PRIMARY FOCUS OF NBM IS TO SUPPORT THE INTERNATIONAL BIBLE INSTITUTE OF NICARAGUE(IBIN) THROUGH FINANCIAL SUPPORT AND MANAGEMENT INPUT. THE FINANCIAL SUPPORT IS USED TO PROVIDE OPERATIONAL...

THE PRIMARY FOCUS OF NBM IS TO SUPPORT THE INTERNATIONAL BIBLE INSTITUTE OF NICARAGUE(IBIN) THROUGH FINANCIAL SUPPORT AND MANAGEMENT INPUT. THE FINANCIAL SUPPORT IS USED TO PROVIDE OPERATIONAL SUPPORT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $143,197

Program Service Revenue $0

Investment Income $27

Other Revenue $91,155

TOTAL REVENUE $234,379

Expense Breakdown

Grants Paid $210,915

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $210,915

Other Expenses $22,684

TOTAL EXPENSES $233,599

Year-over-Year Comparison

	2023	2022	Change
Revenue	$234,379	$370,036	-0.4%
Expenses	$233,599	$251,887	-0.1%
Net Income	$780	$118,149	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENNETH VAN HOVEN	Executive Dir.	10.00	Officer Director	$0	$0	$0
MARK MANNING	Director	2.00	Director	$0	$0	$0
GREGORY KEENE	Director	2.00	Director	$0	$0	$0
RON VAN DER HENGST	Director	2.00	Director	$0	$0	$0
THERON BOWMAN	Secretary	2.00	Officer	$0	$0	$0
ALEX VAN DER HENGST	Treasurer	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$234,379	$233,599	$174,016	$780
2022	$370,036	$251,887	$173,236	$118,149
2021	$450,754	$571,995	$55,087	$-121,241
2020	$254,675	$144,846	$176,328	$109,829
2019	$123,640	$146,122	$70,499	$-22,482
2018	$203,566	$166,379	$105,181	$37,187