Church on the Rock Assembly Inc
Nonprofit profile at a glance
- EIN
- 223862000
- IRS 990-EZ coverage
- 2022–2022
- Forms available
- Form 990-EZ 2022, Form 990-N 2021
- Location
- Greenacres, FL, USA
- Phone
- 4075093963
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $97,227
- Expenses
- $97,442
- Assets
- $12,849
Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Dr Stuart McCutcheon (President/Pastor)
People named in this filing
- Dr Stuart McCutcheon (President/Pastor)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Church - In ministry to Preach and Teach the Gospel of Jesus Christ. To Establish branch churches under Church on the Rock Assembly in the USA and in 13 foreign countries including: Malawi, Zambia, Zimbabwe, Mozambique, Botswana, South Africa, Kenya, Uganda, Tanzania, DR Congo, Rwanda, South Sudan, and Burundi. We have 3 of our largest Areas headquartered in Malawi, Uganda, and Kenya through which we cover 3 regions although some overlap.
What it reported doing in 2022
Africa- Malawi Headquarters -food, clothing, housing, church building, Bibles, and traveling for evangelism affecting lives of 34,836 members in Malawi, Zambia, Zimbabwe, Mozambique, Botswana, South Africa, Kenya, Uganda.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 82
- Sustainability: 31
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.2%; rating input score 72
- Program expense ratio: 72%; rating input score 72
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -0.2%; rating input score 44; 44th percentile among comparable filings
- Total-asset coverage ratio: 0.13; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 72.2% of revenue deployed · 72% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $70K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- 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 — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 44/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.