Abba Pater Church Corporation

Nonprofit profile at a glance

EIN
660889823
IRS 990 coverage
2022–2022
Forms available
Form 990 2022
Location
Bajadero, PR, USA
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$547,476
Expenses
$589,156
Assets
$559,628
Liabilities
$229,556

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • ANA L LUGO RIVERA (VICE PRESIDENT AND PASTOR)

Highest reported compensation

  • JOSE A MONTIJO SOLER (PRESIDENTE AND PASTOR): $121,500 total reported compensation
  • ANA L LUGO RIVERA (VICE PRESIDENT AND PASTOR): $18,550 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Abba Pater Church a nonprofit corporation functions as a church offering Christian education spiritual counseling and diverse community services. Our programs encompass a wide array of activities such as community outreach youth engagement and charitable support. We cater to various demographics including families couples youth individuals battling drug addiction and the homeless with a central emphasis on fostering spiritual growth and personal transformation.

What it reported doing in 2022

Abba Pater Worship is a vital outreach ministry within the church dedicated to spreading the message of salvation and Christian principles through the creation and dissemination of faith-based music and videos. Through carefully crafted content the ministry aims to reach a wide audience with the message of hope and spiritual upliftment. These materials serve as a tool to convey the core tenets of the Christian faith and promote positivity compassion and faithfulness among viewers and listeners. In addition to producing and sharing music and videos Abba Pater Worship goes the extra mile by organizing complimentary concerts in underserved communities. These live events bring the worship experience directly to individuals who may not have regular access to traditional church services. By taking worship outside of the conventional church setting the ministry ensures that its message reaches those who may benefit most from its uplifting and comforting effects. The free concerts hosted by Abba Pater Worship not only provide entertainment but also offer a source of emotional support and encouragement to attendees. In underserved areas where access to such events may be limited these concerts become a beacon of hope and a moment of spiritual solace for many. Through the power of music and community gathering the ministry fosters a sense of togetherness and shared faith among those who participate in these events. It is important to note that all the services provided by Abba Pater Worship including the distribution of music and videos as well as the organization of concerts are offered to the public free of charge. This commitment to accessibility ensures that individuals from all walks of life can benefit from the ministrys offerings without any financial barriers. The sustainability of these services is made possible through the generous support of charitable donations from individuals and organizations who believe in the mission and impact of Abba Pater Worship. Through its multifaceted approach to outreach Abba Pater Worship continues to touch the lives of many spreading the message of faith hope and love through the universal language of music and the power of community. By bridging the gap between traditional worship spaces and underserved communities the ministry stands as a beacon of light and a source of inspiration for all who seek spiritual nourishment and emotional support in their lives.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 93% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 100
  • Accountability: 18
  • Sustainability: 25
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.3%; rating input score 86
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.6%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 23.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 86.3% of revenue deployed · 80.2% of spending went to programs
  • Governance: 0 of 20 board members independent · 4 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $473K in reported program spending
  • Leadership: top reported pay $122K · 2 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.