Cornerstone Christian Counseling

Nonprofit profile at a glance

EIN
860785212
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Tucson, AZ, USA
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Family Counseling
Affiliation
Christianity

Official website

Reported finances

Revenue
$17,267
Expenses
$6,046
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • JERRY DAY (DIRECTOR)
  • FATHER CHARLIE KNAPP (DIRECTOR)
  • CHUCK STEPHENS (DIRECTOR)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cornerstone christian counseling is a christian psychotherapy counseling center, whose purpose is to help those who seek a christian point of view for improved mental health and christian living education.

What it reported doing in 2019

During fiscal year 2019, cornerstone christian counseling provided counseling and therapy, twice weekly, weekly, or every other week to approximately 10 adults and children on a reduced fee basis. During an average month, 10 client was seen for a total of one to eight hours each week. Cornerstone also distributed free educational brochures regarding mental health issues. We also provide free information through our website, distributed free of charge, dvds and brochures on eeg neurofeedback. We preformed approximately 100 hours of neurofeedback therapy at a reduced cost for the emotionally and mentally challenged from low income situations, as well to others as needed. Educational and vocational assessmnets and/or tutoring for children and, when needed for adults was provided.

Operating model

Revenue model
Donor-supported. 88% 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. 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: 20
  • Transparency & Controls: 100
  • Accountability: 50
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.4%; rating input score 13
  • Program expense ratio: 38.2%; rating input score 38
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 75%; rating input score 75; 22nd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 65%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -14.2% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -6.9% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: -22.1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 13.4% of revenue deployed · 38.2% of spending went to programs
  • Governance: 3 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 10 filing years from 2010 to 2019
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.