Elishama Inc
Nonprofit profile at a glance
- EIN
- 731381464
- IRS 990 coverage
- 2011–2016
- Forms available
- Form 990 2016
- Location
- Arcadia, OK, USA
- Rating
- 33
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $4,800
- Expenses
- $0
- Assets
- $9,671
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- Judy F Brown (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 2016. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Ministry of Ministry
What it reported doing in 2016
Ministry of Christ
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 100
- Accountability: 6
- Sustainability: 8
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: Limited
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: Limited
- 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: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: -79.2% per year; rating input score 0; 6th percentile among comparable filings
- Revenue growth: -4% per year; rating input score 0; 50th percentile among comparable filings
- Asset growth: 79.3% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed
- Governance: 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 11 of 11 current checks pass
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2011 to 2016
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- 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 — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.