Disciple Making Partners Inc

Nonprofit profile at a glance

EIN
274030461
IRS 990 coverage
2013–2014
Forms available
Form 990 2014, Form 990-EZ 2012
Location
Birmingham, AL, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$270,213
Expenses
$288,951
Assets
$6,636
Liabilities
$960

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • RONNIE BROCK (PRESIDENT)

Highest reported compensation

  • RONNIE BROCK (PRESIDENT): $47,080 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Disciple making partners was organized for the facilitation of the sharing of the gospel of jesus christ in ecuador and to the ends of the earth. The organization was founded as a means for raising support, to channel resources, and to provide financial and spiritual accountability. The primary means of facilitation are to provide a central point of focus for individuals and other organizations to participate through funding, to facilitate mission trips or small groups and other interested parties, and to provide training to indigenous pastors and ministers.

What it reported doing in 2014

In 2014 disciple-making partners continued partner with the foundacion davis in the development of the property west of the houses of happiness orphanage. The construction was focused on a dorm, the comedor (kitchen/meeting) facilities as well as the sidewalks and sport related fields. Dmp hosted 220 individuals from 11 churches in the u.s. On global disciple-making trips. The trips helped continue expand the ministry of the nine affiliated churches in the los chills valley. Dmp invested in over 1,350 children and orphans during these visits and throughout the year.

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 most voting board members are independent. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 55
  • Accountability: 63
  • Sustainability: 19
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.9%; rating input score 91
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: $23.94 raised per $1 spent on fundraising; rating input score 66; 66th 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: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.9%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 16.3%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -11.4% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: 18.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -73.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 90.9% of revenue deployed · 85% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $246K in reported program spending
  • Leadership: top reported pay $47K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Money network: 2 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.

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: Governance controls: 6 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.