Institute of Church Administration and Management

Nonprofit profile at a glance

EIN
200759212
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
4046886052
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adult, Continuing Education
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,127,189
Expenses
$3,466,334
Assets
$1,283,370
Liabilities
$238,405

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • JACQUELINE BURTON (DIRECTOR/PRESIDENT)

Highest reported compensation

  • JACQUELINE BURTON (DIRECTOR/PRESIDENT): $323,023 total reported compensation
  • AUDREY LAWRENCE (PROGRAM DIRECTOR): $183,358 total reported compensation
  • TIMOTHY BODDIE (GRANTS PROJECT MANAGER): $156,544 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist religious leaders and officers of african american churches acquire administrative and management skills.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 83
  • Accountability: 82
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.4%; rating input score 71
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: $14.63 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 23rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 27%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 71.4% of revenue deployed · 85% of spending went to programs
  • Governance: 26 of 28 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $323K · 32 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $515K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 32 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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 9 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.