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Nicaragua Baptist Missions

EIN 45-5321119 · Culpeper, VA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceFair57 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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

Income
$451,137
Spending
$286,622
Spent on programs
74%
Reserves
14.2 months of spending
Largest source of income
donations and private grants, 73%
Employees
0
Volunteers
4

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 87% of charities in its peer group (religion, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 14.2 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 36% of income.

  • Income trend

    15 of 15

    Income rose 92% on the year before.

  • Spending floor

    15 of 15

    74% of spending went to programs and raising each dollar of donations cost 0 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

Fair: 57 out of 100. Higher than 46% of charities in its peer group (religion, $250k to $1m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports 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)
  1. $120,546 spent. MONETARY SUPPORT TO CHURCHES IN NICARAGUA AND GUATEMALA
  2. $64,010 spent. 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.
  3. $28,075 spent. NBN SUPPORTS ALMOST TWENTY INDIVIDUAL CHURCH PLANTS IN 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.

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

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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.