Center for Church Based Training

Nonprofit profile at a glance

EIN
752967836
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Mckinney, TX, USA
Phone
9725477037
Rating
74
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Religion Related N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$407,136
Expenses
$399,130
Assets
$327,372
Liabilities
$4,293

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Dave Stoner (President)

Highest reported compensation

  • Dave Buckert (Board Member): $37,300 total reported compensation
  • Don Closson (Secretary): $12,432 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist churches as they seek to bring all to maturity and many to leadership. To promote the vision that churches should become centers of church-based training. To facilitate collaboration among churches that are involved in church-based training in the context of mission.

What it reported doing in 2025

Provide online sale of books booklets and other materials that pertain to the Christian way of life including maturity and worship

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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 voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 91
  • Accountability: 60
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.8%; rating input score 90
  • Program expense ratio: 92.2%; rating input score 92
  • Fundraising efficiency: $0.74 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 19th 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 12.5%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -3.4% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -8.3% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -5.9% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 89.8% of revenue deployed · 92.2% of spending went to programs
  • Governance: 2 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $368K in reported program spending
  • Leadership: top reported pay $37K · 4 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.