Bethel Presbyterian Church

Nonprofit profile at a glance

EIN
043574797
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Marlborough, MA, USA
Phone
5084814110
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$601,910
Expenses
$345,957
Assets
$1,198,813
Liabilities
$523,633

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

Leadership & pay

3 people listed

Highest reported compensation

  • TALLES FARIAS DE ARAUJO (PASTOR): $92,223 total reported compensation

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

Overview

Mission

To establish and maintain a church and to provide a place of public worship for the same, maintain classes for religious instruction of youth and adults and expand domestic and foreign missionary enterprises.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.

The verdict

MIXED - 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: 5
  • Transparency & Controls: 83
  • Accountability: 64
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.8%; rating input score 5
  • Program expense ratio: 8.2%; rating input score 8
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 85.1%; rating input score 85; 32nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 42.5%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 3.47; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 26.7%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 15.6% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 31.9% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 4.8% of revenue deployed · 8.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $28K in reported program spending
  • Leadership: top reported pay $92K · 3 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 8 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 5/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.