Iglesia Cristiana Pentecostes Jehova Shamma

Nonprofit profile at a glance

EIN
273859620
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025
Location
Cincinnati, OH, USA
Phone
5132576143
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$129,488
Expenses
$71,386
Assets
$426,863
Liabilities
$12,193

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • UBALDO PASTOR LUX (PASTOR AND RELIGIOUS DIRECTOR)
  • BERTA ANABELLA LOPEZ COCULISHTA (ASSISTANT PASTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Church; place of worship

What it reported doing in 2025

Worship services --weekly services for 150 congregation members

Operating model

Revenue model
Donor-supported. 100% 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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 82
  • Sustainability: 76
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.7%; rating input score 46
  • Program expense ratio: 82.8%; rating input score 83

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 44.9%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 5.98; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 33.6%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: 14.7% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 45.7% of revenue deployed · 82.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $59K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.