Christian Chaplains & Coaching Inc
Nonprofit profile at a glance
- EIN
- 831275802
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2021
- Location
- Leesburg, GA, USA
- Phone
- 2293553021
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $315,556
- Expenses
- $296,315
- Assets
- $163,654
- Liabilities
- $24,163
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- James Kirkland (Executive Director)
- Greg Frich (Vice President)
People named in this filing
- James Kirkland (Executive Director)
- Ray Huff (Education Director)
- Greg Frich (Vice President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Corporation is organized pursuant to the Georgia Nonprofit Corporation Code, and is organized exclusively for religious, charitable, educational and scientific purposes as described in Section 501(c)(3) of the Internal Revenue Code (the "Code"), including but not limited to: (1) Serving laity as a Christian Chaplain ordaining and endorsing agency for Chaplains serving in a wide variety of governmental and nongovernmental organizations; (2) Providing a nonsectarian and nondenominational association of churches for ordination of pastors and chaplains, church planting, mutual encouragement, accountability, and education; and (3) Providing higher education, continuing education, and clinical pastoral education for Ministry Students, Chaplains, and Pastors engaged in spiritual care.
What it reported doing in 2024
CLINICAL PASTORAL EDUCATION We have taught CPE Education Students in collaboration with a growing number of accredited institutions of higher education. We have attended several major conferences such as Association of Biblical Higher Education, Christian Ministry Chaplains Association, and others in the development of collaborations for offering our CPE Program. Further, our CPE program has become accredited by DEAC which is recognized by the U.S. Department of Education and CHEA.
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
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: 35
- Transparency & Controls: 85
- Accountability: 57
- Sustainability: 43
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 38.6%; rating input score 39
- Program expense ratio: 41.1%; rating input score 41
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: 66.7%; rating input score 67; 18th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.1%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.55; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: 0.15; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 37.2% per year; rating input score 100; 93rd percentile among comparable filings
- Revenue growth: 35.2% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 41.7% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 38.6% of revenue deployed · 41.1% of spending went to programs
- Governance: 2 of 3 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $122K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 39 of 40 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 39/100.
- Moderate — Financial Efficiency: Program expense ratio scored 41/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Review — Sustainability: Operating margin scored 53/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 23/100.