Foundation Advancing Creation Truth
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE MISSION OF THE FOUNDATION ADVANCING CREATION TRUTH(FACT)AND ITS RELATED MINISTRIES IS TO GLORIFY GOD AS CREATOR AND SUSTAINER, EMPHASIZE MAN'S ACCOUNTABILITY TO HIM, TO AFFIRM GOD'S REVEALED AND INSPIRED WORD AS THE PREEMINENT SOURCE OF TRUTH AND AUTHORITY, AND TO CHALLENGE MANKIND TO THINK THROUGH THE HUMANISTIC CONCEPT OF EVOLUTION AND ITS UNDERLYING PREMISE THAT THE EARTH IS BILLIONS OF YEARS OLD.
- Income
- $235,119
- Spending
- $216,371
- Spent on programs
- 80%
- Reserves
- 65.7 months of spending
- Largest source of income
- fees for its services, 50%
- Employees
- 2
- Volunteers
- 25
- Highest pay
- $48,406, president
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
Strong: 100 out of 100. Higher than 85% of charities in its peer group (arts and culture, under $250k).
Reserves
35 of 35Spendable reserves would cover 65.7 months of spending.
Debt
20 of 20It owes 7% of what it owns.
Living within its means
15 of 15Income exceeded spending by 8% of income.
Income trend
15 of 15Income rose 16% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 24 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
Weak: 35 out of 100. Higher than 12% of charities in its peer group (arts and culture, under $250k).
Independent board
25 of 257 of 8 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, 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 (5)
- $115,903 spent. THE GLENDIVE DINOSAUR & FOSSIL MUSEUM IS THE LARGEST PROGRAM SERVICE OF THE FOUNDATION AND IS THE LARGEST MUSEUM WEST OF THE MISSISSIPPI TO PRESENT ITS FOSSILS AND EXHIBITS IN THE CONTEXT OF BIBLICAL CREATION. THIS MUSEUM IS THE MAIN VENUE TO ACCOMPLISH THE MISSION OF THE ORGANIZATION. FROM JANUARY 1, 2024 TO DECEMBER 31, 2024, THE MUSEUM HAD 11,486 VISITORS.
- $33,403 spent. THE FOUNDATION OPERATES A GIFT SHOP AND RESOURCE CENTER AS AN INTEGRAL PART OF ITS MINISTRY. ALTHOUGH THE FACILITY SELLS SELF-PROMOTING AND DINOSAUR RELATED SOUVENIR ITEMS, THE MAIN PURPOSE IS TO PROVIDE BOOK AND VIDEO RESOURCES ECHOING THE MUSEUM'S MISSION STATEMENT.
- $14,660 spent. THE FOUNDATION OPERATED DIG-FOR-A-DAY FOR THE PUBLIC FROM MAY THROUGH SEPTEMBER, 2024. IN ADDITION TO LEARNING HOW TO DIG FOSSILS IN AN ENVIRONMENT SHOWING CATASTROPHIC SEDIMENTARY DEPOSITS, THE DIGGERS WERE ALSO GIVEN A GUIDED TOUR THROUGH THE GLENDIVE DINOSAUR & FOSSIL MUSEUM BY MR. THOMAS LOHMAN. A TOTAL OF 150 DIGGERS PARTICIPATED DURING 2024.
- $9,851 spent. THE MANAGEMENT EXPENSES ARE RELATED TO THE FULFILLMENT OF ALL OF THE FOUNDATION'S GOALS AND PROGRAMS BUT ARE NOT INDIVIDUALLY ALLOCATED TO SUCH PROGRAMS
- THE MANAGEMENT EXPENSES ARE RELATED TO THE FULFILLMENT OF ALL OF THE FOUNDATION'S GOALS AND PROGRAMS BUT ARE NOT INDIVIDUALLY ALLOCATED TO SUCH PROGRAMS
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 October 13, 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 November 2003.
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 October 21, 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.