Christian Deaf Fellowship Inc

Nonprofit profile at a glance

EIN
631123610
IRS 990 coverage
2012–2021
Forms available
Form 990 2021
Location
Birmingham, AL, USA
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$158,327
Expenses
$106,215
Assets
$405,864
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

2 people listed

Highest reported compensation

  • SHERRY BERRY (KEY EMPLOYEE): $61,704 total reported compensation
  • CHERYBE THORNTON (TRUSTEE): $6,472 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing educational opportunities and assistance to benefit the hearing impaired

What it reported doing in 2021

Grants to other qualified organizations for training / educational scholarships, camping programs for deaf students, mission home and foreign support for local deaf congregations, etc online programs for the deaf, sign classes for hearing impaired wanting to learn how to communicate and serve deaf individuals, teaching deaf children, bible studies, etc. Local counseling, provision of interpreter services, assistance with medical issues, training programs, assistance needs, etc

Operating model

Revenue model
Donor-supported. 100% 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 most voting board members are independent. 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: 9
  • Transparency & Controls: 100
  • Accountability: 91
  • Sustainability: 68
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.8%; rating input score 9
  • Program expense ratio: 13.2%; rating input score 13
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 32.9%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 3.82; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 64.2%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -78.9% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 8.8% of revenue deployed · 13.2% of spending went to programs
  • Governance: 2 of 2 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $14K in reported program spending
  • Leadership: top reported pay $62K · 2 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2012 to 2021
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 9/100.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.