Charitable Ministry Support Inc

Nonprofit profile at a glance

EIN
263532702
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-EZ 2011, Form 990-T 2025
Location
Altamonte Springs, FL, USA
Phone
4078698000
Rating
69
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Single Organization Support
Affiliation
Religious (unspecified)

Reported finances

Revenue
$19,340
Expenses
$79,028
Assets
$2,427,768
Liabilities
$78,920

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

Leadership & pay

7 people listed

Executive titles in this filing

  • James S Hoge (President/Director)
  • Dean Chapman (Vice President)

Highest reported compensation

  • James S Hoge (President/Director): $244,454 total reported compensation
  • Dean Chapman (Vice President): $219,502 total reported compensation
  • Cathy Ligato (Secretary): $113,235 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 act as a supporting organization for Z Ministries, Inc.

What it reported doing in 2025

The Organization supports the exempt activities of Z Ministries, Inc., a 501(c)(3) publicly supported organization which operates non-commercial Christian radio and translator stations. Certain real property and essential transmission equipment necessary to operate the stations is held by this Organization and provided to Z Ministries, Inc. under a lease agreement whose terms are substantially better to Z Ministries, Inc. than fair rental value.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 67
  • Accountability: 63
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.9%; rating input score 73
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 60%; rating input score 60; 23rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: Pass

Sustainability

  • Operating margin: -308.6%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 30.72; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 136.9%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: -9.8% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.9% of spending went to programs
  • Governance: 3 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $58K in reported program spending
  • Leadership: top reported pay $244K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 4 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.