Epworth By The Sea Inc

Nonprofit profile at a glance

EIN
580830633
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
St Simons Island, GA, USA
Phone
9126388688
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$6,167,217
Expenses
$5,198,892
Assets
$21,875,820
Liabilities
$3,679,022

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • JOEL WILLIS (CEO)

Highest reported compensation

  • JOEL WILLIS (CEO): $168,338 total reported compensation
  • REV WAYNE RACZ (EXEC VICE PRES): $115,684 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a christian place for worship, study and fellowship as a hospitality ministry of the south Georgia conference of the united methodist church.

What it reported doing in 2020

The ministries of epworth-by-the-sea, inc. Provide a christian environment for patrons to worship, study and participate in fellowship and recreation. Hospitality and activities are offered for all ages to promote the organization's mission. Activities provide a focus on development and strengthening relationships, leadership skills, teamwork, communication, education and self esteem in a friendly christian atmosphere.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 74
  • Accountability: 82
  • Sustainability: 65
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.9%; rating input score 71
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: $10.96 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.6%; rating input score 93; 23rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.7%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 4.21; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 70.9% of revenue deployed · 84.6% of spending went to programs
  • Governance: 25 of 27 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.4M in reported program spending
  • Leadership: top reported pay $168K · 25 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.