Association of Christian Truckers Inc

Nonprofit profile at a glance

EIN
249635610
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Brownstown, IL, USA
Phone
6184273737
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$214,684
Expenses
$181,369
Assets
$710,978
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Revd Phil Derstine (President)
  • Revd Melvin Weaver (Vice President)

Highest reported compensation

  • Revd Mark Hewett (Director of Development/ Site Director): $12,000 total reported compensation

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

Overview

Mission

Ministry and service to the nation's trucking industry. We provide a safe haven for all truck drivers. This safe haven includes a lighted parking lot, truckers lounge that stays open 24/7/365. It includes a TV lounge, shower rooms, laundry facility, snacks, and coffee. We also provide a chapel service of Sunday mornings, weekly Bible study, daily devotions, prayer, counseling with a Chaplain if so desired, and fellowship. If the driver is in need of nourishment, we will provide a healthy meal and feed to take with the driver if necessary.

What it reported doing in 2022

Daily truck ministry expenses includes electricity, propane gas heating, water, garbage, buying of groceries, housekeeping and maintenance expenses for upkeep of buildings. We held a Truckers Jamboree (four day event) in September that includes meals three times a day and meetings throughout the days. We make a meal every Sunday at noon for all who are in attendance for the weekly chapel service, and desserts, snacks, coffee and bottled water on a daily basis for drivers to consume or take with them on their trucks. We have a sleeping room available for drivers who have had truck break downs and need a place to stay while it's being repaired. Our facility includes a chapel, kitchen, TV lounge, bathrooms, showers, laundry facilities and a lit paved parking lot for 35 truck rigs. We have an average of five volunteers who live on the campus and are available to help a driver 24 hours a day. None of the volunteers are paid employees, but we offer room and board to them. We have a chaplain available to the drivers that lives on the campus.

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 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: 42
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40%; rating input score 40
  • Program expense ratio: 47.4%; rating input score 47
  • Fundraising efficiency: $10.87 raised per $1 spent on fundraising; rating input score 40; 40th 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.5%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 3.92; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 28% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 26.4% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 40% of revenue deployed · 47.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $86K in reported program spending
  • Leadership: top reported pay $12K · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2020 to 2022
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.