Ephesus Metropolitan Ministries Inc

Nonprofit profile at a glance

EIN
300064745
IRS 990 coverage
2019–2021
Forms available
Form 990 2021
Location
Birmingham, AL, USA
Phone
2059331020
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Senior Citizens' Housing/Retirement Communities

Reported finances

Revenue
$336,033
Expenses
$365,868
Assets
$1,840,309
Liabilities
$2,756,765

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

Leadership & pay

12 people listed

Executive titles in this filing

  • LARRY DOWE (PRESIDENT)

People named in this filing

  • BRENDA ESSIX (DIRECTOR)
  • MARY CALHOUN (DIRECTOR)
  • CLEMENTINE COLLINS (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 provide low-income housing for the elderly

What it reported doing in 2021

To provide low-income housing for the elderly under section 202 of the national housing act as amended and regulated by hud

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 84
  • Accountability: 76
  • Sustainability: 40
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.6%; rating input score 97
  • Program expense ratio: 88.7%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 24th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 5.03; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 1.5; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 96.6% of revenue deployed · 88.7% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $324K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2019 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.