A3

Nonprofit profile at a glance

EIN
956120630
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
La Palma, CA, USA
Phone
6269148990
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,319,418
Expenses
$3,404,700
Assets
$2,902,096
Liabilities
$169,353

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • DR REV JOSEPH HANDLEY (President)

Highest reported compensation

  • DR REV JOSEPH HANDLEY (President): $204,307 total reported compensation
  • JEFF MALLORY (VP DEVELOPMENT): $181,054 total reported compensation
  • R ELLIOTT SNUGGS (Executive VP): $165,904 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A3 changes the few who change the many. We equip and unify visionary christ-centered leaders to influence spirit-led change. We are a vibrant community accelerating christ-centered movements around the world. A3 nurtures intentional learning communities to build and sustain christ's leaders around the world. We are a leader development group the accelerates the capacity of leaders through a deep learning community, so they experience change from the inside out and hopefully make a significant kingdom impact.

What it reported doing in 2024

Leader development: a3 is a vibrant community that develops leaders. Our community is committed to life-long development: being developed personally and developing other leaders. We strive to develop: (1) more christ-like pastors to lead the church with vision, character and competence; (2) pastors who are better equipped to lead their congregations in countries where christians are persecuted;(3) church leaders who are less likely to drop out of ministry due to burnout or moral failure; and (4) leaders with the vision to multiply faith communities that will transform lives.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 63
  • Accountability: 90
  • Sustainability: 30
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 78.2%; rating input score 78
  • Fundraising efficiency: $7.93 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 92.3%; rating input score 92; 27th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 15th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.6%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 26.9%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -4% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -0% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 78.2% of spending went to programs
  • Governance: 9 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.7M in reported program spending
  • Leadership: top reported pay $204K · 21 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.