Iglesia Pentecostes Camino Al Cielo

Nonprofit profile at a glance

EIN
562446500
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Glendale, AZ, USA
Phone
6239341671
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$123,969
Expenses
$132,041
Assets
$270,629
Liabilities
$194,075

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • EFRAIN VILLAGOMEZ (DIRECTOR/PRESIDENT)

Highest reported compensation

  • EFRAIN VILLAGOMEZ (DIRECTOR/PRESIDENT): $42,315 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Iglesia nbsp; pentecostes nbsp; camino nbsp; al nbsp; cielo nbsp; is nbsp; a nbsp; non-profit nbsp; religious nbsp; organization nbsp; whose nbsp; purpose nbsp; is nbsp; to nbsp; create nbsp; a nbsp; space nbsp; for nbsp; people nbsp; to nbsp; gather nbsp; and nbsp; worship nbsp; additionally nbsp; they nbsp; provide nbsp; assistance nbsp; to nbsp; poor nbsp; and nbsp; low nbsp; income nbsp; families nbsp; including nbsp; meals nbsp; and nbsp; clothing

What it reported doing in 2023

Iglesia pentecostes camino al cielo provide blankets, sweaters and jackets to the poor and low income families residing in high-elevated and cold areas. Lastly, they sponsor children and provide school supplies, clothing and food to their families.

Operating model

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 verdict

SUPPORTED - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 80
  • Accountability: 69
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.2%; rating input score 72
  • Program expense ratio: 67.8%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 1st 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -6.5%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 2.05; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.72; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 32%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 25.6% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -13.6% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 72.2% of revenue deployed · 67.8% of spending went to programs
  • Governance: 2 of 2 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $119K in reported program spending
  • Leadership: top reported pay $42K · 1 people listed
  • Consistency: 18 of 21 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2020 to 2023
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.