Issachar Initiative

Nonprofit profile at a glance

EIN
273820213
IRS 990 coverage
2011–2017
Forms available
Form 990 2017
Location
Aliso Viejo, CA, USA
Phone
9496007223
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$776,835
Expenses
$351,580
Assets
$572,308
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Paul Eshleman (President/CEO & Exec. Dir.)

Highest reported compensation

  • Stephen B Douglass (Director (began 05/04/17)): $132,855 total reported compensation
  • Paul Eshleman (President/CEO & Exec. Dir.): $114,050 total reported compensation
  • David Pope (Treasurer (began 05/04/17)): $79,056 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To become a trusted source of information, influencing ministry activities and financial investments toward the least-reached people of the world and helping to fulfill the missional aspects of the Great Commission.

What it reported doing in 2017

The Organization accomplished the following activities during the tax period:1) Developed and hosted one (1) Issachar Summit.2) Influenced global ministry strategies toward greater Great Commission effectiveness.3) Traveled to hold meetings with various marketplace and ministry leaders.4) Funded multiple Great Commission projects.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 40% for direct work, and 60% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 81
  • Accountability: 38
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.9%; rating input score 35
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: $36.61 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

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: 100%; rating input score 100; 74th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 25%; rating input score 25; 8th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 54.7%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 94; 94th percentile among comparable filings
  • Officer compensation ratio: 59.2%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: 17.2% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 36.6% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 34.9% of revenue deployed · 77.2% of spending went to programs
  • Governance: 1 of 4 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $271K in reported program spending
  • Leadership: top reported pay $133K · 14 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2011 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • High — Accountability: Independent voting board scored 25/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.