Breakpoint Inc

Nonprofit profile at a glance

EIN
272996285
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Lansdowne, VA, USA
Phone
7034780100
Rating confidence
Limited
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,518,086
Expenses
$3,397,750
Assets
$2,951,774
Liabilities
$165,682

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

13 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2011

Other public education: breakpoint seeks to provide christians everywhere with the opportunity to hear or view the analysis of current cultural issues from a christian worldview perspective. Programs include the daily 4 minute radio program, "breakpoint", the daily one minute program, "the point", as well as several online podcasts and video casts such as the "two minute warning". Breakpoint has broadcasted insightful, daily commentaries for twenty one years, addressing moral issues in a contemporary context. The radio commentaries are now heard on over 1,400 radio outlets with the potential to reach eight million listeners weekly. Many of our website users come from hearing topics and offerings on the radio. The breakpoint and colson center websites also (continued on schedule o) feature breakpoint commentaries as well as feature articles by other established and up-and-coming worldview writers to equip readers with a biblical perspective on a variety of issues and topics.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 84
  • Accountability: 94
  • Sustainability: 49
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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: 88.9%; rating input score 89; 21st percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.4%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 16.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -50.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 8 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3.1M in reported program spending
  • Leadership: top reported pay $168K · 13 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 2 filing years from 2010 to 2011
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 3 filed related-organization links
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.