Calvary Baptist Ministries Inc

Nonprofit profile at a glance

EIN
421549560
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
Checotah, OK, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$579,858
Expenses
$485,450
Assets
$1,165,045
Liabilities
$443,337

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • Jerry McDonald Jr (Director): $41,002 total reported compensation
  • David Bahre (Board Member): $31,087 total reported compensation
  • Cambrin Collins (Board Member): $23,487 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Religious Charitable Education

What it reported doing in 2021

City of Refuge is a six month program for men over the age of eighteen who have education, spiritual, and physical needs generally due to alcohol or drug related issues. The program makes it possible for those who have not received their high school diploma to finish their education. A total of 25 men were in the program.Cabins of Hope is for married couples who need spiritual help in their marriage. The couples live on the campus and participate in various programs. The average stay for a couple is three months.

Operating model

Revenue model
Donor-supported. 73% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.9%; rating input score 78
  • Program expense ratio: 74.6%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.3%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 2.4; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 24.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -11.1% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -7.3% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 77.9% of revenue deployed · 74.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $362K in reported program spending
  • Leadership: top reported pay $41K · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2010 to 2021
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.