Iglesia De Dios Pentecostal El Buen Camino

Nonprofit profile at a glance

EIN
203171595
IRS 990 coverage
2017–2020
Forms available
Form 990 2020
Location
Smyrna, DE, USA
Phone
5404555491
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$154,630
Expenses
$131,403
Assets
$610,565
Liabilities
$331,515

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

Leadership & pay

10 people listed

Highest reported compensation

  • Carlos Maldonado (Pastor & Director): $19,496 total reported compensation

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

Overview

Mission

To preach the Gospel of Jesus Christ, the biblical doctries, and to worship the lord in voluntary and free will expresion in accordance with the christian faith to promote the christian lifestyle among the members of the organizatin

What it reported doing in 2020

We completed our goal of preaching the Gospel of God to our community and its members.

Operating model

Revenue model
Membership-supported. 63% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 95% 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 100
  • Accountability: 24
  • Sustainability: 55
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.3%; rating input score 29
  • Program expense ratio: 34.5%; rating input score 35
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 4.65; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.54; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -6.8% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -5.5% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 10.1% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 29.3% of revenue deployed · 34.5% of spending went to programs
  • Governance: 0 of 86 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $45K in reported program spending
  • Leadership: top reported pay $19K · 10 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2017 to 2020
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.