Christian 12 Step Ministry Inc

Nonprofit profile at a glance

EIN
592331714
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Ocala, FL, USA
Phone
3527320877
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$62,818
Expenses
$108,183
Assets
$106,428
Liabilities
$653

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Margie Maddox (Executive Director)
  • Dr James Young (President)
  • Rebecca Baldwin (Vice-President)

Highest reported compensation

  • Margie Maddox (Executive Director): $41,600 total reported compensation
  • Aida Galindo (Secretary): $12,740 total reported compensation

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

Overview

Mission

We exist to give hope in Christ, show love through support and encourage change through Bible-based recovery from substance abuse, emotional strongholds, and codependency.

What it reported doing in 2024

Mailed Free Study Guides to Prison Inmates and 12 step ministries nationwide. Teachers volunteered to conduct community classes in Marion County Jails and Prisons. Our 12 Step Study Guides were provided to individuals and group leaders offering recovery programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 91
  • Sustainability: 23
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.5%; rating input score 90
  • 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; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -72.2%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 50.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 50th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $97K in reported program spending
  • Leadership: top reported pay $42K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.