Acts Allowing Christ to Shine Inc

Nonprofit profile at a glance

EIN
800652537
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Warsaw, IN, USA
Phone
5745270103
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Disaster Preparedness and Relief Services
Affiliation
Christianity

Official website

Reported finances

Revenue
$192,531
Expenses
$184,920
Assets
$120,393
Liabilities
$3,264

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

Leadership & pay

3 people listed

Executive titles in this filing

  • CLARK SHEPHERD (President)

Highest reported compensation

  • CLARK SHEPHERD (President): $56,956 total reported compensation

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

Overview

Mission

Provide help to the poor and needy by providing food, shelter, clothing and education in a christian format to share the gospel of jesus christ.

What it reported doing in 2024

Constructed a school and furniture in haiti to provide education to over 400 students. Paid for teachers, administrators, security and one meal a day. All of this done in a christian format.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 50
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 65.8%; rating input score 66
  • Fundraising efficiency: $28.24 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 30.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -4.9% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -3% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 65.8% of spending went to programs
  • Governance: 2 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $122K in reported program spending
  • Leadership: top reported pay $57K · 3 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2013 to 2024
  • 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: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.