Compass Coach and Consulting

Nonprofit profile at a glance

EIN
461484030
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Pinopolis, SC, USA
Phone
8439065265
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$39,058
Expenses
$54,773
Assets
$12,638
Liabilities
$30,937

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

Leadership & pay

1 person listed

Highest reported compensation

  • HAROLD N WEST JR (DIRECTOR): $46,800 total reported compensation

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

Overview

Mission

To provide support and revitalization to ministries. This is accomplished by coming alongside a pastor and, under his leadership, assisting him in leading his church as a new testament church fulfilling the great commission, making disciples of jesus christ, and expanding the kingdom of god on earth.

What it reported doing in 2024

To form a consulting partnership with the church, working with a leadership task force and prayer team through a process that leads to implementing new strategies toward healthy church growth.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.3%; rating input score 88
  • 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -40.2%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 2.45; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 85.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.3% of spending went to programs
  • Governance: 0 of 1 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $48K in reported program spending
  • Leadership: top reported pay $47K · 1 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.