Greater First Missionary Baptist Church

Nonprofit profile at a glance

EIN
760236169
IRS 990 coverage
2017–2020
Forms available
Form 990 2020
Location
Houston, TX, USA
Phone
8326868232
Rating
35
Verdict
REVIEW
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$246,675
Expenses
$262,423
Assets
$485,958
Liabilities
$159,020

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • RORY THOMPSON SR (PRESIDENT)

Highest reported compensation

  • RORY THOMPSON SR (PRESIDENT): $43,264 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are committed to evangelize the unsaved, educate and equip the sanits for ministry in according to God's Holy word

What it reported doing in 2020

The largest three programs for 2020, as measured by expenses are Evangelism Musician and Scholarships Awards. These services support the mission of the church to evangelze the unsaved. The progams work together to educate and equip the Saints to engage in ministry while spreading the word of Proclamation. Evangelism provide people to serve one another to received knowledge of awareness Jesus Christ. The Musician program delivery percise frequency to include repetition of the Proclamation. The Scholarship awards render feedback for the interpretation of the Proclamation of the church.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 26
  • Sustainability: 32
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.4%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.85; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: -32.2% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 33rd percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $262K in reported program spending
  • Leadership: top reported pay $43K · 1 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2017 to 2020
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.