Christ the Reconciler Inc

Nonprofit profile at a glance

EIN
611475266
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Elgin, TX, USA
Phone
5124772467
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$121,769
Expenses
$100,035
Assets
$938,856
Liabilities
$584,073

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

Leadership & pay

6 people listed

Executive titles in this filing

  • THOMAS COGDELL (President)

Highest reported compensation

  • THOMAS COGDELL (President): $16,500 total reported compensation
  • AMY COGDELL (chairwoman): $5,500 total reported compensation

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

Overview

Mission

To live out jesus' prayer for unity in the body of christ, recorded in john chapter 17 verses 21-26.

What it reported doing in 2024

RECONCILIATION - In 2024, thirty-seven (37) of us adopted a Statement of Personal Devotion to live out John 17 for a year.This statement includes renunciation of anti-Semitism, anti-Catholicism, and anti-Protestantism.It also includes commitments to actions of prayer and reconciliation.It will be renewed annually.We supported Amy Cogdell as she promoted and created a study guide for her book In the Bosom of Abraham, which includes key elements of gentile / Jew reconciliation. We became Underway (provisional) members in the North American Network of Charismatic Covenant Communities (NAN), which includes both Catholic and ecumenical communities.We continued to participate in DreamTogether 2030, a racial reconciliation initiative in Austin, Texas.We contributed to development of the film i was 8814, which addresses German/Jew reconciliation regarding the Holocaust and Kindertransport during WWII.

Operating model

Revenue model
Donor-supported. 93% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 15
  • Transparency & Controls: 86
  • Accountability: 9
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.3%; rating input score 15
  • Program expense ratio: 18.6%; rating input score 19
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.8%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 9.39; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.62; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 22%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 15% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 15.3% of revenue deployed · 18.6% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $19K in reported program spending
  • Leadership: top reported pay $16K · 6 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Financial Efficiency: Program expense ratio scored 19/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.