Clement Iyoha Ministries Inc Dba Grace for All Nations

Nonprofit profile at a glance

EIN
832954754
IRS 990 coverage
2019–2021
Forms available
Form 990 2021
Location
Winder, GA, USA
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$248,267
Expenses
$0
Assets
$3,889
Liabilities
$389

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

Leadership & pay

1 person listed

Executive titles in this filing

  • MERAB IYOHA (PRESIDENT)

People named in this filing

  • MERAB IYOHA (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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Helping all people in the world who are deemed hopeless, unfortunate and oppressed

What it reported doing in 2021

Fed the homeless in and around the operational location . Provided

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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 66
  • Accountability: 0
  • Sustainability: 3
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.4%; rating input score 98
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 72.7%; rating input score 73; 0th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0.1; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 100.8% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 101.1% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 98.4% of revenue deployed
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $244K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 9 of 11 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2019 to 2021
  • 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.

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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.