Next Generation Ministries
Next Generation Ministries faces significant revenue decline despite historical stability and zero officer compensation.
EIN: 205289738 · Molalla, OR · NTEE: X20 · Updated: 2026-03-28
Is Next Generation Ministries Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Next Generation Ministries directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Next Generation Ministries
Next Generation Ministries (EIN: 205289738) is a nonprofit organization based in Molalla, OR, classified under NTEE code X20. The organization reported total revenue of $107K and total assets of $13K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Next Generation Ministries's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Next Generation Ministries with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Next Generation Ministries allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers are not compensated, which is highly unusual for an organization of this size and suggests a volunteer-led model or compensation through other means not reported as officer pay.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Next Generation Ministries's IRS 990 filings:
- Significant recent decline in revenue from $198,140 to $106,646, raising sustainability concerns.
- Latest reported assets of $12,668 are very low relative to historical figures and recent expenses, indicating potential liquidity issues.
- Consistent operating deficits in some years (e.g., 202312: Expenses $215,031 vs. Revenue $198,140) could erode reserves over time.
Strengths
The following positive indicators were identified for Next Generation Ministries:
- Consistent reporting of 0% officer compensation, indicating a strong commitment to directing funds to programs.
- Long filing history (13 filings) demonstrates organizational longevity and compliance.
- Historically maintained a relatively stable revenue stream averaging over $200,000 annually prior to the latest reported decline.
Frequently Asked Questions about Next Generation Ministries
Is Next Generation Ministries a legitimate charity?
Based on AI analysis of IRS 990 filings, Next Generation Ministries (EIN: 205289738) some concerns. Mission Score: 75/100. 3 red flags identified, 3 strengths noted.
How does Next Generation Ministries spend its money?
Next Generation Ministries directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Next Generation Ministries tax-deductible?
Next Generation Ministries is registered as a tax-exempt nonprofit (EIN: 205289738). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why did Next Generation Ministries' revenue drop significantly from $198,140 in 2023 to $106,646 in the latest reported period?
The provided data shows a significant drop in revenue from $198,140 (202312 period) to $106,646 (latest revenue data point). This could be due to a specific event, a change in funding sources, or a reporting discrepancy. Further investigation into their latest detailed financial statements would be necessary to understand the cause.
How does Next Generation Ministries sustain operations with 0% officer compensation?
The consistent reporting of 0% officer compensation suggests that the organization's leadership may be entirely volunteer-based, or that compensation is structured in a way not categorized as 'officer compensation' on the 990 form. This indicates a strong commitment to directing funds towards the mission rather than executive salaries.
What is the specific breakdown of program, administrative, and fundraising expenses?
The provided summary data does not offer a detailed breakdown of program, administrative, and fundraising expenses. To fully assess spending efficiency, one would need to review the full IRS Form 990, Part IX, Statement of Functional Expenses.
Filing History
IRS 990 filing history for Next Generation Ministries showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Next Generation Ministries's revenue has grown by 28.7%, moving from $154K to $198K. Total assets increased by 118% over the same period, from $29K to $64K. Total functional expenses rose by 53.4%, from $140K to $215K. In its most recent filing year (2023), Next Generation Ministries reported a deficit of $17K, with expenses exceeding revenue. The organization holds $3K in liabilities against $64K in assets (debt-to-asset ratio: 5.4%), resulting in net assets of $60K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $198K | $215K | $64K | $3K | — | — |
| 2022 | $198K | $231K | $80K | $3K | — | View 990 |
| 2021 | $205K | $178K | $113K | $3K | — | View 990 |
| 2020 | $204K | $181K | $85K | $2K | — | View 990 |
| 2019 | $227K | $234K | $62K | $2K | — | View 990 |
| 2018 | $301K | $289K | $69K | $2K | — | View 990 |
| 2017 | $228K | $226K | $55K | $0 | — | View 990 |
| 2016 | $231K | $254K | $52K | $0 | — | View 990 |
| 2015 | $211K | $239K | $75K | $0 | — | View 990 |
| 2014 | $280K | $234K | $104K | $0 | — | View 990 |
| 2013 | $265K | $237K | $59K | $1K | — | View 990 |
| 2012 | $144K | $144K | $30K | $0 | — | View 990 |
| 2011 | $154K | $140K | $29K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $198K, expenses of $215K, and assets of $64K (revenue +-0.0% year-over-year).
- 2022: Revenue of $198K, expenses of $231K, and assets of $80K (revenue -3.3% year-over-year).
- 2021: Revenue of $205K, expenses of $178K, and assets of $113K (revenue +0.4% year-over-year).
- 2020: Revenue of $204K, expenses of $181K, and assets of $85K (revenue -10.1% year-over-year).
- 2019: Revenue of $227K, expenses of $234K, and assets of $62K (revenue -24.6% year-over-year).
- 2018: Revenue of $301K, expenses of $289K, and assets of $69K (revenue +32.2% year-over-year).
- 2017: Revenue of $228K, expenses of $226K, and assets of $55K (revenue -1.4% year-over-year).
- 2016: Revenue of $231K, expenses of $254K, and assets of $52K (revenue +9.7% year-over-year).
- 2015: Revenue of $211K, expenses of $239K, and assets of $75K (revenue -24.8% year-over-year).
- 2014: Revenue of $280K, expenses of $234K, and assets of $104K (revenue +5.6% year-over-year).
- 2013: Revenue of $265K, expenses of $237K, and assets of $59K (revenue +83.8% year-over-year).
- 2012: Revenue of $144K, expenses of $144K, and assets of $30K (revenue -6.2% year-over-year).
- 2011: Revenue of $154K, expenses of $140K, and assets of $29K.
Data Sources and Methodology
This transparency report for Next Generation Ministries is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.