Greater Spartanburg Ministries Inc

Nonprofit profile at a glance

EIN
570603712
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Spartanburg, SC, USA
Phone
8645859371
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Emergency Assistance
Affiliation
Christianity

Reported finances

Revenue
$289,922
Expenses
$300,669
Assets
$522,010
Liabilities
$6,372

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ANITA GIESER (PRESIDENT)

Highest reported compensation

  • KEVIN KOGER (EXEC. DIR.): $104,645 total reported compensation

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

Overview

Mission

To provide emergency assistance with food, clothing, heating/cooling, and rental assistance. To provide christian spiritual support, including evangelism.

What it reported doing in 2024

To provide food, heating/cooling and rental assistance to the needy or in emergency situations. Food consists of dry groceries, frozen meats and fresh produce. Heating/cooling assistance consists of assistance with electricity for cooling in the summer and assistance with electricity and natural gas in the winter. Assisted 4,237 families or 10,329 individuals.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 87% 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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 83.5%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: -3.7%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 34.8%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 83.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $251K in reported program spending
  • Leadership: top reported pay $105K · 11 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 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.

  • Moderate — Sustainability: Operating margin scored 31/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.