Iglesia Senda De Restauracion Inc

Nonprofit profile at a glance

EIN
205628481
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Marietta, GA, USA
Rating confidence
Limited
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$305,025
Expenses
$238,877
Assets
$265,426
Liabilities
$21,067

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

7 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The preaching and teaching of the gospel of jesus christ.

What it reported doing in 2012

Youth program our youth program meets twice a week to help youth in their social and spiritual development. Apart from many extracurricular activities we also organize and conduct a three days youth retreat where 110 attendees of ages between 11 to 28 years old participate. The retreat includes healthy entertainment for youth in our community as well as conferences that help them face our daily challenges. We encourage the youth to become role model citizens. In additon we established a student organization at kennesaw university called ? Cara a cara?. Our leaders serve as speakers at these conferences hosted every wednesday on the campus facilities. We provide many private counseling sessions to the youth in our community and/or member of our congregation and teach them biblical principles that preparae them for success.

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

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

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: 85.7%; rating input score 86; 22nd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.7%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.11; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 14.5%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 20.6% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 42.8% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $222K in reported program spending
  • Leadership: top reported pay $35K · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.