Intl Assn of Ministers & Ministries Inc

Nonprofit profile at a glance

EIN
954023564
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2012
Location
Roseville, CA, USA
Phone
9169474141
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$930,462
Expenses
$825,321
Assets
$574,778
Liabilities
$615

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MICHAEL D COZZENS (PRESIDENT)

Highest reported compensation

  • DAVID HARRISON (DIRECTOR): $60,917 total reported compensation
  • DANIEL PANTANO (SECRETARY): $29,784 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 provide aid, direction, training & encouragement to pastors, missionaries, teachers, counselors, lay persons and students aspiring to serve in christian ministry, including planting new churches, missionary projects, and helping poor and hurting people around the world.

What it reported doing in 2024

Our ministries are reaching approximately 50,000 and has approximately 1,600 volunteers. Our members have recently published 3 books and several workbooks to help people walk with christ. Our ministry programs currently include: training international leaders in evangelism and leadership (loves mandate/herndon) spiritual retreats for youth, men and leaders (legacy/spu) leadership training for high school students spu/legacy chaplain care for disaster relief, hospital care, counseling (hope805) homeless ministry including hot showers, clothing, evangelism and counseling (one cup) focused local evangelism, discipleship and leadership development - approx. 400 weekly - (discipleship duplication/forging disciples) built a medical clinic in africa (i'm sent) inspiration, encouragement and fellowship for business leaders -approx. 800 quarterly - (fellowship chamber/men u.) personal, marriage and family counseling, including children in severe crises (overcomers christian counseling/eaton smith counseling.) mentoring ministry to pregnant teens (teen mom connection)

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.4%; rating input score 74
  • Program expense ratio: 83.6%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.3%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 11.6% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 74.4% of revenue deployed · 83.6% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $690K in reported program spending
  • Leadership: top reported pay $61K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.