Apostolic Church Int'l USA Inc

Nonprofit profile at a glance

EIN
133771775
IRS 990 coverage
2014–2017
Forms available
Form 990 2017
Location
Bronx, NY, USA
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$797,968
Expenses
$615,588
Assets
$2,957,692
Liabilities
$1,540,543

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

Leadership & pay

5 people listed

People named in this filing

  • JERRY MENSAH (PASTOR)
  • STEPHEN EIZAH (SECRETARY)
  • EMMANUEL ADDO (FISCAL OFFICER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The churchs primary mission is to lead its members closer to god. Besides the churchs spiritual and divine focus, it seeks to improve the moral and social life-style of its members as good citizens for the nation. They offer charitable services to the communities within which they operate and, membership is opened to the general public.

What it reported doing in 2017

The amount represents total expenses allocated to unrelated business income activities.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 76
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 17.8%; rating input score 18
  • Program expense ratio: 23%; rating input score 23
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 22.9%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 4.8; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 28th percentile among comparable filings

Details

  • Where the money goes: 17.8% of revenue deployed · 23% of spending went to programs
  • Governance: 0 of 10 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $142K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2014 to 2017
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 18/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 23/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.