Lord's Gym Ministries
Legal name: Foundation of Compassionate American
Nonprofit profile at a glance
- EIN
- 311237943
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Cincinnati, OH, United States
- Phone
- 513-621-5300
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- International Relief
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,082,831
- Expenses
- $1,052,218
- Assets
- $2,548,847
- Liabilities
- $485,901
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- SCOTT BOWERS (EXECUTIVE DIRECTOR)
Highest reported compensation
- SCOTT BOWERS (EXECUTIVE DIRECTOR): $82,295 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Lord’s Gym Ministries brings hope through mentoring, discipleship, and compassionate outreach to youth and families. This year’s theme, _Amplify: Strengthening Skill, Spirit, Service_ , is inspired by Matthew 5:16 and reflects the ministry’s mission to bring hope through mentoring, discipleship, and compassionate outreach to youth and families. Guests will hear inspiring stories of lives changed through God’s faithfulness and the support of those who make this ministry possible. **REGISTER NOW** An Introduction to Lord's Gym Ministries. I was born and raised in Cincinnati and am a trained **Community Health and Peer Recovery Supporter** and **Mental Health Coach**. I am currently enrolled at **Harvest Bible University** , pursuing my Ministry Certification. My heart is to continue growing my skills and Biblical understanding so I can walk alongside others in their life journey and...
What it reported doing in 2024
Our major programs are 1. The lords gym--weight lifting and bible study for men, 2. A family activity center which provides various sports activities, recreation and tutoring for boys and girls, 3. Street outreach ministry which offers love, meals and prayer to street people, and 4. A mobile operation to rescue women from human trafficking.
Operating model
- Revenue model
- Donor-supported. 92% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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: 75
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.8%; rating input score 76
- Program expense ratio: 77.3%; rating input score 77
- Fundraising efficiency: $26.04 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings
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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2.8%; rating input score 44; 44th percentile among comparable filings
- Total-asset coverage ratio: 2.42; rating input score 70; 70th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 7.8%; rating input score 44; 44th percentile among comparable filings
Growth
- Program expense growth: 5.4% per year; rating input score 100; 44th percentile among comparable filings
- Revenue growth: 3.1% per year; rating input score 100; 31st percentile among comparable filings
- Asset growth: 15.4% per year; rating input score 100; 73rd percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 75.8% of revenue deployed · 77.3% of spending went to programs
- Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $813K in reported program spending
- Leadership: top reported pay $82K · 9 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 8 not reported.
- Moderate — Sustainability: Operating margin scored 44/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
- Moderate — Sustainability: Officer compensation ratio scored 44/100.