City for the Nations/ By the Spirit Ministries 
The information on this page was last updated 10/5/2026. If you see errors or omissions, please email: [email protected]
Summary
UNLEASHING CITIES TO DISCIPLE UNREACHED NATIONS
Contact information
Mailing address:
City for the Nations
PO Box 8112
Lexington, KY 40533
Website: www.cityforthenations.com
Phone: (859) 229-1909
Email: [email protected]
Organization details
EIN: 461597757
CEO/President: Miles Phelps
Chairman: Jason Holland
Board size: 6
Founder: Miles Phelps, Anthony Humphress
Ruling year: 2013
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 2024
Purpose
Our end desire or vision is for the Church of every city to empower and mobilize every believer to play their most strategic role in fulfilling the Great Commission until His Kingdom comes among all people groups (or nations). Simply stated, zero unreached people groups.
Mission statement
Unleashing cities to disciple unreached nations.
Statement of faith
We affirm our belief in the one eternal God, Creator and Lord of the world, Father, Son and Holy Spirit.
We affirm the divine inspiration, truthfulness and authority of both Old and New Testament Scriptures in their entirety as the only written word of God, without error in all that it affirms, and the only infallible rule of faith and practice.
We affirm that there is only one Saviour and only one gospel, Jesus Christ, being Himself the only God-Man, who gave Himself as the only ransom for sinners, and is the only mediator between God and people. There is no other name by which we must be saved.
We believe in the power of the Holy Spirit. The Father sent His Spirit to bear witness to His Son; without His witness ours is futile. Conviction of sin, faith in Christ, new birth and Christian growth are all His work.
We believe that Jesus Christ will return personally and visibly, in power and glory, to consummate His salvation and His judgment. This promise of His coming is a further spur to our evangelism, for we remember His words that the gospel must first be preached to all nations.
To read more please visit: https://lausanne.org/content/covenant/lausanne-covenant#cov
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Foreign Missions
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 183 of 1593 | 19 of 130 |
| Fund acquisition rating | | 351 of 1594 | 34 of 130 |
| Resource allocation rating | | 727 of 1594 | 60 of 130 |
| Asset utilization rating | | 122 of 1593 | 13 of 130 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 5% | 2% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 2% | 10% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 98% | 100% | 0% | 0% | 0% | 0% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 5% | 2% | 11% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 2% | 0% | 100% | 100% | 100% | 100% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 85% | 85% | 81% | 84% | 100% | 100% |
Spending ratio Spending ratio = Total expenses / Total revenue | 99% | 100% | 93% | 100% | 100% | 93% |
Program output ratio Program output ratio = Program services / Total revenue | 83% | 85% | 76% | 84% | 100% | 93% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 1% | 0% | 7% | 0% | 0% | 7% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 2% | -3% | 45% | 0% | 0% | 22% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 9% | 13% | 8% | 16% | 0% | 0% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.52 | 6.69 | 6.05 | 0.00 | 0.00 | 2.56 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.14 | 1.00 | 1.00 | 0.00 | 0.00 | 1.00 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.30 | 6.69 | 6.05 | 0.00 | 0.00 | 2.56 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 21.01 | 19.60 | 21.28 | 0.00 | 0.00 | 10.52 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.03 | 0.05 | 0.05 | 0.00 | 0.00 | 0.10 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 4.73 | 1.70 | 1.89 | 0.00 | 0.00 | 4.24 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 5% | 5% | 5% | 0% | 0% | 10% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 60% | 14% | 16% | 0% | 0% | 35% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2020 |
| Cash | $221,283 | $225,916 | $0 | $0 | $165,271 |
| Receivables, inventories, prepaids | $0 | $0 | $0 | $0 | $0 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $221,283 | $225,916 | $0 | $0 | $165,271 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $0 | $0 | $0 | $0 | $0 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total assets | $221,283 | $225,916 | $0 | $0 | $165,271 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2020 |
| Payables and accrued expenses | $11,288 | $10,617 | $0 | $0 | $15,705 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $11,288 | $10,617 | $0 | $0 | $15,705 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | $11,288 | $10,617 | $0 | $0 | $15,705 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2020 |
| Without donor restrictions | $209,995 | $0 | $0 | $0 | $0 |
| With donor restrictions | $0 | $0 | $0 | $0 | $0 |
| Net assets | $209,995 | $215,299 | $0 | $0 | $149,566 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2020 |
| Total contributions | $1,475,547 | $0 | $0 | $0 | $0 |
| Program service revenue | $0 | $1,464,771 | $1,121,404 | $757,987 | $455,404 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $0 | $0 | $0 | $0 | $0 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $0 | $1,464,771 | $1,121,404 | $757,987 | $455,404 |
| Total revenue | $1,475,547 | $1,464,771 | $1,121,404 | $757,987 | $455,404 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2020 |
| Program services | $1,260,926 | $1,107,840 | $939,747 | $759,897 | $423,193 |
| Management and general | $192,961 | $107,092 | $181,324 | $0 | $0 |
| Fundraising | $26,964 | $152,826 | $0 | $0 | $0 |
| Total expenses | $1,480,851 | $1,367,758 | $1,121,071 | $759,897 | $423,193 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2020 |
| Surplus (deficit) | ($5,304) | $97,013 | $333 | ($1,910) | $32,211 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($5,304) | $97,013 | $333 | ($1,910) | $32,211 |
Compensation
| Name | Title | Compensation |
| Miles L Phelps | Executive Director | $88,750 |
Compensation data as of: 12/31/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 10/5/2026. To update the information below, please email: [email protected]