Biblical Counseling and Training Ministries
Nonprofit profile at a glance
- EIN
- 463776683
- IRS 990 coverage
- 2018–2020
- Forms available
- Form 990 2020, Form 990-N 2013
- Location
- Ridgeland, MS, USA
- Phone
- 6017098254
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $302,635
- Expenses
- $363,509
- Assets
- $27,535
- Liabilities
- $57,921
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- CHASE MAXEY (PRESIDENT &)
Highest reported compensation
- CHASE MAXEY (PRESIDENT &): $186,560 total reported compensation
- DAVID ELSTON (DIR. AND COU): $65,600 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To teach individuals how to apply the wisdom and depth of the bible's grace-centered message to the problems of daily living; and through various means, work to restore chirst to counseling and christ-centered counseling to the church.
What it reported doing in 2020
To teach individuals how to apply the wisdom and depth of the bible's grace-centered message to the problems of daily living; and through various means, work to restore christ to counseling and christ-centered counseling to the church.
Operating model
- Revenue model
- Donor-supported. 76% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 70
- Accountability: 90
- Sustainability: 8
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.1%; rating input score 70
- Program expense ratio: 58.4%; rating input score 58
- Fundraising efficiency: $6.12 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: -20.1%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.08; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 2.1; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 69.4%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 17.2% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 65th percentile among comparable filings
- Asset growth: -58% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 70.1% of revenue deployed · 58.4% of spending went to programs
- Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $212K in reported program spending
- Leadership: top reported pay $187K · 11 people listed · 1 of 6 pay-setting controls reported
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 3 filing years from 2018 to 2020
- Contacts: How to reach this organization
- Money network: 2 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Financial Efficiency: Program expense ratio scored 58/100.
- High — Financial Efficiency: Fundraising efficiency scored 20/100.
- High — Sustainability: Operating margin scored 14/100.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.