Decision Point Ministries
Nonprofit profile at a glance
- EIN
- 203226605
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Whittier, CA, USA
- Phone
- 5629439787
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Public Foundations
- Affiliation
- Christianity
Reported finances
- Revenue
- $4,613,825
- Expenses
- $4,627,361
- Assets
- $1,441,187
- Liabilities
- $474,574
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- MARK HOPSON (PRESIDENT/CEO)
Highest reported compensation
- MARK HOPSON (PRESIDENT/CEO): $148,956 total reported compensation
- BEN FLEMMING (SECRETARY & TREASURER): $119,800 total reported compensation
- DON SIVESIND (VP OF ADVANCEMENT): $113,448 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Decision point ministries recruits and trains university students to coach and mentor public school students to reach their campuses for jesus christ and make a spiritual difference among their peers.
What it reported doing in 2024
Decision point exists to bring the gospel message of jesus christ to the next generation of public school students. Decision point deploys the following strategies to fulfill its mission:- student rallies - decision point trains students to host rallies to share the message of jesus christ with their school.- christian materials - decision point provides students powerful outreach tools such as bibles, gospel booklets, apologetic resources, and follow-up curriculum.- personal witnessing - decision point trains students to share the life changing message of jesus christ with their friends and peers on campus. (continued on schedule o) - personal follow-up - decision point trains students to follow up with their peers through follow-up calls, one-on-one meetings, small groups, discipleship series and church events.- prayer - decision point trains students to pray for their unsaved friends.
Operating model
- Revenue model
- Donor-supported. 87% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 92
- Accountability: 78
- Sustainability: 26
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 66.4%; rating input score 66
- Program expense ratio: 66.1%; rating input score 66
- Fundraising efficiency: $6.14 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings
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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 71.4%; rating input score 71; 12th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -0.3%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 8.3%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: 14.1% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 13.4% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 16.1% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 66.4% of revenue deployed · 66.1% of spending went to programs
- Governance: 5 of 7 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.1M in reported program spending
- Leadership: top reported pay $149K · 9 people listed
- Highest-paid contractors: 1 contractor listed · $196K reported
- Consistency: 36 of 36 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 9 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 22/100.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.