East Side Ministerial Alliance Inc

Nonprofit profile at a glance

EIN
391893413
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
Waterloo, IA, USA
Phone
3192355580
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$221,543
Expenses
$264,399
Assets
$2,848,143
Liabilities
$177,973

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Rev Jay Burt (President)
  • Rev Marvin Jenkins (Vice-President)

People named in this filing

  • Rev Jay Burt (President)
  • Rev Marvin Jenkins (Vice-President)
  • Rev Helen Seenster (Secretary)

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

To promote Christian fellowship and establish, conduct and maintain educational, social, charitable, economic and recreational programs and endeavors as may assist in the advancement of its members and aid in the general welfare of a population in the community that is under-served or have otherwise fallen through the social service, economical and educational cracks.

What it reported doing in 2021

Eastside Ministerial Alliance, Inc. (EMA) promotes Christian fellowship by hosting community-wide revival, Thanksgiving week and holy week services. EMA works with individuals and organizations to help meet human needs and to help alleviate social and economic ills by providing the following: EMA houses the Tri-County Child and Family Development Council (Head Start). Ema provides crisis prevention, intervention and referral services for emergency situations. EMA works to improve the physical and social conditions in "at risk" homes by helping to create livable environments. EMA also assists families in financially stable homes in times of catastrophic circumstances, such as loss of a job, major illness, etc. EMA administers funds for the community service of Black Hawk county in the form of utilities and rental assistance. EMA serves as an Iowa Career Access Point (ICAP) center to help clients overcome the barriers to finding employment.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 86
  • Accountability: 88
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.3%; rating input score 96
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 17th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 10.77; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 96.3% of revenue deployed · 80.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $213K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2010 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 — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.