Agua Viva Ministries

Nonprofit profile at a glance

EIN
330197806
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
San Ysidro, CA, USA
Phone
6194884156
Rating
60
Verdict
SUPPORTED
Rating confidence
Standard
Affiliation
Christianity

Official website

Reported finances

Revenue
$719,046
Expenses
$713,354
Assets
$67,404
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • HANS MARRON (EXECUTIVE DIRECTOR)
  • DANIEL DYK (PRESIDENT)
  • TIM LUDDEN (VICE PRESIDENT)

Highest reported compensation

  • HANS MARRON (EXECUTIVE DIRECTOR): $24,855 total reported compensation

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

Overview

Mission

Mission work in mexico, vibrant church-planting ministry in rural hard to reach parts of mexico. Providing facilites for spiritual retreats and events, biblical training

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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 26
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.7%; rating input score 22
  • Program expense ratio: 21.8%; rating input score 22
  • Fundraising efficiency: $21.61 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 0.8%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 14.6% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 24% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: -22.8% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 21.7% of revenue deployed · 21.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $156K in reported program spending
  • Leadership: top reported pay $25K · 12 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 22/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.