Iglesia Pentecostal De Jesus Cristo La Nueva Jerusalen

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

5 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

To teach the gospel of jesus christ

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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 88.9%; rating input score 89; 13th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail

Operating margin: 20%; rating input score 78; 78th percentile among comparable filings
Total-asset coverage ratio: 6.1; rating input score 54; 54th percentile among comparable filings
Liabilities to assets ratio: 0.66; rating input score 10; 10th percentile among comparable filings
Officer compensation ratio: 48.8%; rating input score 7; 7th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -20% per year; rating input score 0; 38th percentile among comparable filings
Asset growth: 23.7% per year; rating input score 100; 91st percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 5 of 5 board members independent · 4 of 9 filing controls reported
Programs: 1 filed program accomplishment · $14K in reported program spending
Leadership: top reported pay $33K · 5 people listed
Consistency: 18 of 19 current checks pass · 1 finding to review
Schedules: 4 filed schedules · includes grants
Filing history: 2 filing years from 2010 to 2011
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Signals prioritize questions for review. They are not findings of misconduct.

High — Transparency & Controls: Grant itemization coverage scored 0/100.
Moderate — Accountability: Governance controls: 5 of 9 not reported.
High — Growth: Revenue growth scored 0/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
Review — Sustainability: Total-asset coverage ratio scored 54/100.
High — Sustainability: Officer compensation ratio scored 7/100.
High — Sustainability: Liabilities to assets ratio scored 10/100.