Ebenezer Building Foundation Inc

Nonprofit profile at a glance

EIN
582225446
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
4046887300
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$2,518,990
Expenses
$1,547,890
Assets
$9,039,927
Liabilities
$3,546,026

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

Leadership & pay

3 people listed

People named in this filing

  • TINSLEY WINSTON (TREASURER)
  • KENNETH PALMER (CHAIRMAN)
  • DAN W RUSSELL (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary mission of the ebenezer building foundation, inc. Is to raise funds for the construction, operation, management and maintenance of facilities sponsored and financed by ebenezer baptist church and to own, operate, manage and maintain properties developed, owned, acquired by or donated to ebenezer baptist church. The ebenezer building foundation also raises funds to support the ministries of ebenezer baptist church.

What it reported doing in 2024

Strategic organizational goals of supported organizationinfrastructure and capacity - plan and strengthen the infrastructure and internal capacity to prepare and equip the church to live into its promise.youth and young adults - create spaces and places for children, youth, and young adults to cultivate a relationship with christ and develop a practical faith.individual growth - create opportunity, discipleship, and deep authentic spiritual formation through worship and the word.social transformation - through collaborative convening and direct advocacy, establish ebenezer as the "spiritual home for social justice".access and connection - strengthen and expand the ebenezer everywhere global virtual campus.

Operating model

Revenue model
Donor-supported. 71% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.7%; rating input score 50
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: $12.47 raised per $1 spent on fundraising; rating input score 45; 45th 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: 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: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 38.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 5.84; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 21.3% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 49.7% of revenue deployed · 78.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.