Beginning Again in Christ Inc

Nonprofit profile at a glance

EIN
640592123
IRS 990 coverage
2011–2019
Forms available
Form 990 2019
Location
Brandon, MS, USA
Phone
6018250535
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Inmate Support
Affiliation
Christianity

Reported finances

Revenue
$89,002
Expenses
$108,552
Assets
$3,902
Liabilities
$-413

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DR SALVITORE PELLICANO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DR SALVITORE PELLICANO (EXECUTIVE DIRECTOR): $35,680 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission is to help Mississippi inmates. Ministers go into the prisons at the request of inmates. Ministers assist former inmates to find christian homes until employed and self supporting.

What it reported doing in 2019

Prison inmates primarily in ms. Ministers go into state prisons on a regular basis and at the request of inmates 80 percent of work. Ministers find christian homes for former inmates until each is employed and self supporting 20 percent of work.

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

MIXED - The filed numbers largely add up. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.3%; rating input score 40
  • Program expense ratio: 33%; rating input score 33
  • Fundraising efficiency: $50.08 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

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: Limited
  • 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: -22%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 32.9%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -19.3% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 54th percentile among comparable filings
  • Asset growth: -17% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 40.3% of revenue deployed · 33% of spending went to programs
  • Governance: 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $36K in reported program spending
  • Leadership: top reported pay $36K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2011 to 2019
  • 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.

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 — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.