Iglesia De Cristo Restauracion Y Vida

Nonprofit profile at a glance

EIN
474512445
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Lawrence, MA, USA
Phone
9789022575
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$217,945
Expenses
$165,257
Assets
$534,881
Liabilities
$150,750

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Cipriano Cardona (President)

Highest reported compensation

  • Cipriano Cardona (President): $46,800 total reported compensation

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

Overview

Mission

Celebrate public worship and religious activity.

Operating model

Revenue model
Earned-program. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.8%; rating input score 76
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.2%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 3.24; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 28.3%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 30.2% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 61.8% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 75.8% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $165K in reported program spending
  • Leadership: top reported pay $47K · 8 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.