Empowerment Church

Nonprofit profile at a glance

EIN
871043090
IRS 990 coverage
2022–2022
Forms available
Form 990 2022, Form 990-N 2021
Location
Marrero, LA, USA
Phone
5047774685
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$231,536
Expenses
$212,498
Assets
$120,814
Liabilities
$45,600

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Torrey Fingal (President)

Highest reported compensation

  • Jennifer Matthews (Director): $15,600 total reported compensation
  • Torrey Fingal (President): $10,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empowerment Church helps people find their people, develop their potential and discover their pupose through a relationship with Jesus Christ.

What it reported doing in 2022

Empowerment Church helps people find thier people, develop their potential and discover their pupose though a relationship with Jesus Christ. This is accomplished through their serve day program, outreach program and benevolent assistance and scholarships. Each year the organization will have a serve day where they serve the community. In 2022, the serve day created a garden for the community. Their outreach program provided food for the students and teachers at West Jefferson High School in order to increase morale with the staff and students.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 60
  • Sustainability: 40
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.4%; rating input score 74
  • Program expense ratio: 81.6%; rating input score 82
  • Fundraising efficiency: Limited

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: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 8.2%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 12%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 74.4% of revenue deployed · 81.6% of spending went to programs
  • Governance: 4 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $173K in reported program spending
  • Leadership: top reported pay $16K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.