Brooke of Life

Nonprofit profile at a glance

EIN
275405856
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2015, Form 990-T 2024
Location
Arlington, TX, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.
Affiliation
Christianity

Reported finances

Revenue
$713,451
Expenses
$660,752
Assets
$93,423
Liabilities
$5,000

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JB MORGAN (PRESIDENT)

People named in this filing

  • MOSES GEORGE (VICE PRESIDE)
  • REV LAZARUS GEORGE (OFFICER)
  • THILAK KOTNIS GEORGE (OFFICER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The organization operates a before and after school program. The program offers ministry to children through literature, music, activities, etc. The organizations mission is also to preach the gospel of the lord jesus christ, organizing prayer conferences and training christian believers in the word of god.

What it reported doing in 2024

Preaching the gospel of the lord jesus christ, organizing prayer conferences, and training christian believers in the word of god.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 57
  • Accountability: 82
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.5%; rating input score 88
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 50%; rating input score 50; 29th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 7.4%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 10.7% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 88.5% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $661K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes foreign activity
  • Filing history: 9 filing years from 2013 to 2024
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.