Great Commission Publications Inc

Nonprofit profile at a glance

EIN
231980749
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Suwanee, GA, USA
Phone
7708319084
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Printing, Publishing
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,812,037
Expenses
$1,966,669
Assets
$1,249,285
Liabilities
$222,755

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • Alan D Strange (President)

Highest reported compensation

  • Thomas R Patete (Former Director/Officer): $725,422 total reported compensation
  • Richard Hale (Chief Financial Officer): $87,767 total reported compensation
  • E Marvin Padgett (Vice Pres & Exec Director): $74,119 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Great Commission Publications (GCP) produces and distributes Christian educational materials primarily for PCA and OPC churches across the United States of America.

What it reported doing in 2013

In 2013, GCP distributed 242,745 units of Christian educational materials. This amount includes the distribution of 201,404 resources for the education of toddlers, youth, and high-school students; 7,906 resources for Vacation Bible School; and 2,261 materials for adult studies.

Operating model

Revenue model
Earned-program. 99% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 60
  • Accountability: 86
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.7%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.1%; rating input score 94; 25th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.5%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 45.1%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -4.8% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.7% of spending went to programs
  • Governance: 16 of 17 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $725K · 19 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 3 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.