Underground Network Incorporated
Public records show a registered, tax-exempt organization in good standing.
What it says it does
UNDERGROUND NETWORK, INC. IS ORGANIZED EXCLUSIVELY FOR RELIGIOUS AND CHARITABLE PURPOSES TO RETHINK ECCLESIOLOGY AND LEADERSHIP TOWARD MISSIONAL AND TRANSFORMATIONAL EXPRESSIONS OF THE CHURCH THROUGH CONSULTING AND LEADERSHIP DEVELOPMENT.
- Income
- $1.2 million
- Spending
- $1.1 million
- Spent on programs
- 72%
- Reserves
- 5.7 months of spending
- Largest source of income
- donations and private grants, 82%
- Employees
- 10
- Volunteers
- 150
- Highest pay
- $62,598, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 64% of charities in its peer group (religion, $1m to $10m).
Reserves
20 of 35Spendable reserves would cover 5.7 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 12% of income.
Income trend
15 of 15Income rose 49% on the year before.
Spending floor
15 of 1572% of spending went to programs and raising each dollar of donations cost 5 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 70 out of 100. Higher than 45% of charities in its peer group (religion, $1m to $10m).
Independent board
18 of 254 of 4 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $561,858 spent. MICROCHURCH PLANTING: OUR MAIN PURPOSE IS TO HELP INITIATE AND GROW MICROCHURCHES REACHING DIFFERENT GROUPS OF PEOPLE IN OUR COMMUNITY. IN 2024, WE SERVED OVER 172 MICROCHURCHES. SOME OF OUR MICROCHURCHES ARE NEED-BASED AND ENGAGE PEOPLE IN THE MARGINS. THEY FORM COMMUNITY AROUND A SHARED CALLING OF MEETING A CERTAIN NEED OR ADDRESSING A CERTAIN DISPERSED GROUP OF PEOPLE. THEY RAISE THEIR OWN SUPPORT FROM OUTSIDE OF THE UNDERGROUND NETWORK, INC. TO PAY THEIR STAFF AND ACCOMPLISH THEIR VISION. WE PROVIDE MEDIA AND FINANCE SERVICES TO THESE MICROCHURCHES.
- $214,767 spent. TRAINING PROGRAM: WE SEEK TO HELP AND PROVIDE RESOURCES TO NEW AND CURRENT LEADERS TO DO MINISTRY THAT THEY ARE CALLED TO DO. WE OFFER DIFFERENT TRAINING AND SERVICES THAT INCLUDE A SUMMER INTENSTIVE, SPECIAL EVENTS, AND CONFERENCES. IN 2024, WE OFFERED OVER 40 UNIQUE LEADERSHIP DEVELOPMENT PLATFORMS TAILORED FOR MICROCHURCH LEADERS' NEEDS. OVER 360 MISSIONAL LEADERS WERE SERVED IN THE TAMPA BAY REGION THROUGH OUR SERVICES, COACHING, AND CONVENING SPACES. AN ADDITIONAL 1126 LEADERS ACROSS THE WORLD WERE SERVICED THROUGH COACHING, CONSULTING, CONFERENCES, AND ONLINE LEARNING ENVIRONMENTS.
- $7,742 spent. MINISTRY CENTER (HUB): THIS PROGRAM PROVIDES MULTIUSE MEETING ROOMS, CO-WORKING SPACES, AND A SEPARATE AUDITORIUM. ALL OF WHICH ARE AVAILABLE TO MICROCHURCHES TO USE AS NEEDED. THE HUB PROVIDES CO-WORK SPACES FOR SUPPORT AND MICROCHURCH STAFF AND VOLUNTEERS, AND CONFERENCE ROOMS FOR TRAINING AND MEETINGS. THE SERVICES WE PROVIDE TO MICROCHURCHES TO SUPPORT THEIR MINISTRIES ARE MAINLY LOCATED IN OUR COMMUNITY.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2007.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.