Ahava Ministries DBA Camp KIVU

Nonprofit profile at a glance

EIN
263988223
IRS 990 coverage
2013–2017
Forms available
Form 990 2017
Location
Breckenridge, CO, USA
Phone
9708841100
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs
Affiliation
Christianity

Official website

Reported finances

Revenue
$654,490
Expenses
$791,569
Assets
$-2,950
Liabilities
$148,510

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Ben Howard (President)

Highest reported compensation

  • Andy Braner (Executive Dir.): $175,500 total reported compensation
  • Jamie Jo Braner (Treasurer): $87,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ahava Ministries was formed for the purpose of but no limited to the teaching, training, encouraging, and exhorting people within a dynamic spiritual perspective. Ahava will operate and aquire facilities to teach and train teenagers, college students, and young adults as the desire to know more about spiritual understanding, and how they can best be a part of global relief operations in accordance with the laws, teachings, traditional customs, and beliefs of the Christian faith; including but not limited to, that Jesus Christ is the Son of God, and that all scripture is inspired by God, and that every person on this planet is valuable to God and has a purpose in His ultimate creation. This mission will be carried out including but not limited to, owning and operating summer camps for children, developing resources to train and educate students, and explore global relief efforts that all people groups may be interested in helping with, including but not limited to adoption, orphan care,

What it reported doing in 2017

In the name of Jesus, we invited students to our nation's capital to work alongside political leaders and see how to integrate faith into their daily lives. For the last three years Andy Braner has leaid the foundation for this work by developing friendships with key congressional leaders involved in the the National Prayer Breakfast. The vision of this project is to grow a group of students and young adults able to minister to our leaders, pray for our country, and connect our leaders with leaders around the world.

Operating model

Revenue model
Donor-supported. 95% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. The required major-donor schedule is missing or incomplete and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 63
  • Accountability: 66
  • Sustainability: 4
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 81.5%; rating input score 82
  • Fundraising efficiency: $73.39 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • 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: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 11th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.9%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: -0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 33.2%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -9.3% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -52.8% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 98.6% of revenue deployed · 81.5% of spending went to programs
  • Governance: 3 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $645K in reported program spending
  • Leadership: top reported pay $176K · 5 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors and executive pay
  • Filing history: 5 filing years from 2013 to 2017
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.