Good Shepherd Ministries

Nonprofit profile at a glance

EIN
311748052
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Dayton, OH, USA
Phone
9379385781
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Half-Way House for Offenders, Ex-Offenders

Official website

Reported finances

Revenue
$903,194
Expenses
$813,401
Assets
$749,725
Liabilities
$1,600

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Phil Robertson (Vice President)
  • Edward Leiffer (Executive Director)

Highest reported compensation

  • Edward Leiffer (Executive Director): $48,460 total reported compensation
  • Shawn Trapp (Program Director): $37,756 total reported compensation

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

Overview

Mission

We purchase, renovate, and administrate several halfway houses for homeless ex-offenders, provide a furniture and clothing pantry for the needy, and provide job coaching and referrals for ex-offenders.

What it reported doing in 2024

Furniture and clothing pantry serving needy persons, both drop-ins and referrals from other agencies.

Operating model

Revenue model
Donor-supported. 74% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 95.9%; rating input score 96
  • Fundraising efficiency: $196.57 raised per $1 spent on fundraising; rating input score 92; 92nd 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.9%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 20.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 17.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 95.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $780K in reported program spending
  • Leadership: top reported pay $48K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.