Nonprofits/Organizations/62-1837284
Active
501(c)(3)
T30 · Philanthropy, Voluntarism & Grantmaking
Form 990

Provision Foundation Incorporated

EIN 62-1837284KNOXVILLE, TN 37922Founded 2000WebsiteIRS Tax Year 2023 · Period ending December 31, 2023
Mission Statement

Provision Foundation exists to benefit,perform the functions of and carry out the purposes of the National Christian Charitable Foundation, Inc. (NCF) in accordance with the purposes, goals and objectives of NCF.

IRS Tax Year 2023

Period ending December 31, 2023

Tax year 2024 filing not yet available. This is the most recent filing on record.

Total Revenue

$257K

-21.1%YoY

Total Expenses

$431K

+43.1%YoY

Net Assets

$38K

-81.5%YoY

Employees

3

0%YoY

Grants Paid

$261K

Program Expense Ratio

93.5%

This nonprofit profile presents IRS Form 990 tax filing data for Provision Foundation Incorporated (EIN: 62-1837284), based on the 2023 tax year annual return filed with the Internal Revenue Service.

Sections below include financial summaries (revenue, expenses, and net assets), program accomplishments, officer and key employee compensation, governance policies and audit information. All figures are reported in USD as filed.

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RoundPaper IndicatorsTax Year 2023

Financial Health

Revenue declined -21.1% to $257K
Program spending ratio of 93.5% — excellent
1.1 months of operating reserves — limited runway
Expenses increased +43.1% year-over-year

Transparency

Conflict of interest policy adopted
Whistleblower policy in place
Financial statements not audited
4-member board, 3 independent

Compensation

No Schedule J filed — standard compensation reporting only

Program Effectiveness

1 program reported
93.5% of spending goes to programs
No programs generate independent revenue
$261K in grants paid to other organizations

Financial Stability

Debt-to-asset ratio of 22.4% — low leverage
0.1 months cash runway — tight liquidity
Revenue diversification: concentrated in few sources
Net assets declining over recent filings

Risk Flags

2 business transactions with interested persons
No material diversion or misuse reported
No family/business relationships on board

Indicators derived from IRS Form 990 data. Not financial advice.

Organization Summary

Provision Foundation Incorporated is a 501(c)(3) nonprofit headquartered in KNOXVILLE, TN, founded in 2000. It is classified under NTEE code T30 (Public Foundations), within the Philanthropy, Voluntarism & Grantmaking category. The organization has held tax-exempt status since 2001. In its 2023 filing, the organization reported $257K in total revenue, a 21.1% decrease from the prior year, and $431K in total expenses. The organization employed 3 people. The organization runs 1 program, totaling $403K in program expenses. 6 of 6 recommended governance policies are in place.

Provision Foundation Incorporated is classified under NTEE code T30 (Public Foundations), which falls within the Philanthropy, Voluntarism & Grantmaking category. Its foundation type is 17.

Programs(Tax Year 2023)

1 record

Programs Overview

Provision Foundation Incorporated operates 1 program, with total program expenses of $403K. Provision Foundation Incorporated's largest program accounts for 100% of total program spending.

1
Program 1Expenses: $403,187

The Ministry provided leadership and grants that enabled individual ministries, movements and the Church to creatively serve and develop others to seek their God-given Christian potential. This is done in accordance with the purposes and under the guidance of the National Christian Foundation.

Financial Overview(Tax Years 2019–2023)

5 records

Financial Highlights

Over the past 5 years, Provision Foundation Incorporated's revenue has declined from $760K to $257K, a 66.1% decrease. Program expenses represent 94% of total spending.

Revenue decreased 21.1% year-over-year, while expenses grew 43.1%. net assets fell to $38K, down 81.5% from the prior year.

Provision Foundation Incorporated derives 99% from contributions and grants, with 1% from investment income.

Revenue is heavily concentrated: 99% comes from contributions and grants, indicating limited diversification.

Provision Foundation Incorporated allocates 94% to programs, 6% to management and general.

Revenue declined by 21.1% and expenses grew by 43.1% year over year.

Provision Foundation Incorporated distributed $261K in grants to other organizations and individuals, representing 61% of total expenses.

Over 5 filings from 2019–2023, Provision Foundation Incorporated declined revenue from $760K to $257K (-66.1%) while maintaining a program expense ratio of 94%. During this period, the organization reduced from 4 to 3 employees.

Provision Foundation Incorporated holds $49K in total assets against $11K in liabilities (debt-to-asset ratio of 22%). The organization has 1.1 months of operating reserves. Cash and equivalents of $2K cover approximately 0.1 months of expenses.

Revenue

YearTotal RevenueContributionsGov't GrantsProgram RevenueInvestment
2023$257K$255K$0$0$2K
2022$326K$325K$0$0$604
2021$421K$420K$0$0$730
2020$497K$497K$0$0$-376
2019$760K$741K$0$0$19K

Expenses

YearTotal ExpensesProgramManagementFundraisingGrants Paid
2023$431K$403K$28K$0$261K
2022$301K$266K$35K$0$156K
2021$422K$381K$41K$0$103K
2020$458K$405K$54K$0$164K
2019$765K$671K$94K$0$457K

Program Expense Ratio

93.5%

Admin Expense Ratio

6.4%

Fundraising Efficiency

Operating Reserve

1.1 mo

People & Compensation(Tax Year 2023)

5 records

Compensation Summary

Provision Foundation Incorporated reported compensation for 5 officers and key employees.

NameTitleTypeHours/wkComp from OrgRelated OrgsTotal
David WillsDirector
Director
1.00$0$0$0
Daryl HealdDirector
Director
1.00$0$0$0
Terry DouglassChairman
OfficerDirector
1.00$0$0$0
Dana RingSecretary
Director
1.00$0$0$0
Anne SwartzPresident
Officer
10.00$0$0$0

Governance & Compliance(Tax Year 2023)

Governance Snapshot

Provision Foundation Incorporated has 6 of 6 recommended governance policies in place, including conflict of interest, whistleblower, document retention. Its board has 4 members, 3 of whom are independent.

Provision Foundation Incorporated does not have audited financial statements.

Policies & Oversight

Conflict of interest policy
Whistleblower policy
Document retention policy
CEO compensation review process
Other officer compensation review
990 provided to governing body
Board members4
Independent members3

Audit & Financial Oversight

Financial statements audited
Independent audit
Audit committee
Federal grant audit required

Insider Transactions(Tax Year 2023)

2 records

Business Transaction

Unknown personBoard Affiliate

Amount: $120,903
Business Transaction

Unknown personBoard Affiliate

Amount: $22,500

Grants Awarded(Tax Year 2023)

4 records

Grantmaking Summary

Provision Foundation Incorporated awarded $135K across 4 grants to organizations. Top recipients include Schwab Charitable (Omaha, NE) — $71K for general support; Core Leadership (Powell, TN) — $44K for general support; PLIES (Wrightwood, CA) — $10K for general support.

Organization Grants

RecipientLocationAmountPurpose
Schwab Charitable311640316Omaha, NE$71KGeneral Support
Core Leadership933681762Powell, TN$44KGeneral Support
PLIES383658127Wrightwood, CA$10KGeneral Support
Strategic Cities Foundation461324928Knoxville, TN$10KGeneral Support

Filing History(Tax Years 2001–2023)

5 records

Showing the 5 Form 990 filings currently in our system.

Tax YearFormPeriodRevenueExpensesNet Assets
2023
990
2023-01-01 – 2023-12-31$257K$431K$38K
2022
990
2022-01-01 – 2022-12-31$326K$301K$207K
2021
990
2021-01-01 – 2021-12-31$421K$422K$194K
2020
990
2020-01-01 – 2020-12-31$497K$458K$6.1M
2019
990
2019-01-01 – 2019-12-31$760K$765K$8.7M
2001–2018No filings acquired yet

Frequently Asked Questions

What does Provision Foundation Incorporated do?

Provision Foundation exists to benefit,perform the functions of and carry out the purposes of the National Christian Charitable Foundation, Inc. (NCF) in accordance with the purposes, goals and objectives of NCF.

How much revenue does Provision Foundation Incorporated have?

Provision Foundation Incorporated reported $257,247 in total revenue for tax year 2023, down 21.1% from the prior year.

Who is the highest-paid executive at Provision Foundation Incorporated?

David Wills, Director, received $0 in total compensation as of tax year 2023.

Is Provision Foundation Incorporated a 501(c)(3)?

Yes, Provision Foundation Incorporated is classified as a 501(c)(3) tax-exempt organization.

Where is Provision Foundation Incorporated located?

Provision Foundation Incorporated is headquartered in KNOXVILLE, TN 37922.

How many employees does Provision Foundation Incorporated have?

Provision Foundation Incorporated has 3 employees as of tax year 2023.

What type of nonprofit is Provision Foundation Incorporated?

Provision Foundation Incorporated is classified under NTEE code T30 (Public Foundations), within the Philanthropy, Voluntarism & Grantmaking category. It is a 501(c)(3) tax-exempt organization.

Is Provision Foundation Incorporated audited?

No, Provision Foundation Incorporated does not currently have audited financial statements.

Does Provision Foundation Incorporated give grants?

Yes, Provision Foundation Incorporated distributed $261,167 in grants to other organizations and individuals in tax year 2023. Top recipients include Schwab Charitable, Core Leadership, PLIES.

Data Source

Prepared by: Anne H Swartz

IRS Form 990 electronic filings via the IRS Exempt Organizations Business Master File. All financial figures are as reported in USD.

Publicly available IRS data
Verified filing records
Updated quarterly
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