Berean Call

Nonprofit profile at a glance

EIN
930803583
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Bend, OR, USA
Phone
5413235310
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$781,069
Expenses
$854,105
Assets
$212,806
Liabilities
$5,940

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

Leadership & pay

6 people listed

Executive titles in this filing

  • THOMAS A MCMAHON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARK E VANDER ARK (BUSINESS MGREXEC VP): $88,200 total reported compensation
  • THOMAS A MCMAHON (EXECUTIVE DIRECTOR): $30,888 total reported compensation

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

Overview

Mission

The berean call is a religious ministry organized to alert, exhort, supply and mobilize all believers, thereby impacting the church.

What it reported doing in 2024

The berean call is a religious ministry organized to alert, exhort, supply and mobilize all believers by the use of newsletters, radio productions and speaking engagements.

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 94% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 82
  • Accountability: 72
  • Sustainability: 22
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.7%; rating input score 94
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 70.4%; rating input score 70; 32nd percentile among comparable filings
  • 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: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.4%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 13.9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -8.3% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 93.7% of revenue deployed · 81.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $695K in reported program spending
  • Leadership: top reported pay $88K · 6 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.