Shabach Ministries Inc

Overview

Mission

To promote charitable, religious & educational purposes relating to activities that include, but are not limited to, the organization & administration of a Christian Academy, homeschool, daycare and community service programs.

What it reported doing in 2023

SHABACH! Community Services Employment Readiness Program continued to help participants gain career-enhancing skills for new jobs and promotions. SCS Empowerment Center provided direct assistance to 23,000 families representing about 76,500 individuals. The Empowerment Center also partnered with D.C. Diaper Bank to help distribute over 33,000 diapers, wipes and baby formulas. The Empowerment Center distributed nearly 30,000 bags of groceries throughout Prince Georges County and 5,000 grocery bags for Thanksgiving. The Empowerment Center also donated nearly 1,500 coats, gloves, hats and scarves for homeless children at four local schools.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
521966871
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Landover, MD, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,279,248
Expenses
$5,207,453
Assets
$2,373,204
Liabilities
$351,265

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 70
  • Accountability: 74
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.9%; rating input score 94
  • Program expense ratio: 77.1%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21.7%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 15.6% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 93.9% of revenue deployed · 77.1% of spending went to programs
  • Governance: 12 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $4M in reported program spending
  • Leadership: top reported pay $163K · 13 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 14 annual filings from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.

Leadership & pay

13 people listed

Highest reported compensation

  • Cynthia Terry (Executive Director): $163,333 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023.