Good Samaritan Baptist Missions Inc

Nonprofit profile at a glance

EIN
521048547
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Villa Rica, GA, USA
Phone
7704594058
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,402,664
Expenses
$3,394,289
Assets
$211,235
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Rebecca Day (Advisory Board Executive Director)
  • Tim Harris (Vice President)
  • Arold Mejia (President Board Chairman)

Highest reported compensation

  • Rebecca Day (Advisory Board Executive Director): $66,867 total reported compensation
  • Stephany Tyson (Treasurer Board Chairman): $34,817 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

-- Gospel Evangelism/Discipleship in Honduras, Nicaragua, Mexico and Costa Rica-- Provision of food, clothing and education in Honduras & Nicaragua.

What it reported doing in 2024

Opportunity of a Lifetime - Child Sponsorship Program in Honduras and Nicaragua This is a sponsorship program where families and churches in the USA help poor children to be able to go to school. This program provides tuition, uniforms, school supplies and one good meal on 5 days/week. The program also provides school dormitories for village children coming to study in the high school, providing them with housing and 3 meals per day. Sponsored grammar school children in the villages attend government schools with various costs paid by their sponsors from the USA. 562 Students - San Marcos de Colon, Honduras Christrian High School 466 Students - San Marcos de Colon, Honduras Christian Grammer School 81 Students - San Marcos de Colon, Honduras Christian Pre-School & Kindergarten 164 Students - La Trinidad, Nicaragua Christian School 271 Students - Condega, Nicaragua Christian School 450 students - public / government schools in other villages of Honduras and Nicaragua

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 87
  • Accountability: 57
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.4%; rating input score 75
  • Program expense ratio: 75.6%; rating input score 76
  • Fundraising efficiency: $107.01 raised per $1 spent on fundraising; rating input score 87; 87th 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: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Pass
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 15th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.2%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 75.4% of revenue deployed · 75.6% of spending went to programs
  • Governance: 9 of 11 board members independent · 2 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $67K · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2020 to 2024
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.