International Revival Presbyterian Church

Nonprofit profile at a glance

EIN
611420870
IRS 990 coverage
2016–2019
Forms available
Form 990 2019
Location
Marlborough, MA, USA
Phone
5087333112
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$93,201
Expenses
$94,691
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

3 people listed

Highest reported compensation

  • Delcy (Dalla Costa): $14,111 total reported compensation
  • Roseli (Roas Dalla Costa): $12,055 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mission: Personal life transformation, additions liberation, biblical teaching aiming at family values. Activities: religious worship, missionary work, social work, marriage counseling, etc.

What it reported doing in 2019

Special Services - Weedings Tithes/Offerings

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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 total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.4%; rating input score 5
  • Program expense ratio: 5.3%; rating input score 5
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.6%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 27.6%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -69.7% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 5.4% of revenue deployed · 5.3% of spending went to programs
  • Governance: 4 of 4 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $14K · 3 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2016 to 2019
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 5/100.
  • High — Financial Efficiency: Program expense ratio scored 5/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.