Falam Baptist Church of Battle Creek

Nonprofit profile at a glance

EIN
274979653
IRS 990 coverage
2015–2015
Forms available
Form 990 2015
Location
Battle Creek, MI, USA
Phone
2695653219
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$338,223
Expenses
$200,971
Assets
$503,707
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • BIAK LIAN THANG (PASTOR): $36,038 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Religion

What it reported doing in 2015

Religious

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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 75
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.7%; rating input score 40
  • Program expense ratio: 66.7%; rating input score 67
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.6%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 2.51; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 17.9%; rating input score 23; 23rd percentile among comparable filings

Growth

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

Details

  • Where the money goes: 39.7% of revenue deployed · 66.7% of spending went to programs
  • Governance: 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $134K in reported program spending
  • Leadership: top reported pay $36K · 1 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 8 of 8 not reported.
  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.