James Rackley Ministries Inc

Nonprofit profile at a glance

EIN
752498476
IRS 990-EZ coverage
2024–2025
Forms available
Form 990 2023, Form 990-EZ 2025
Location
Tyler, TX, USA
Phone
9035269400
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$178,844
Expenses
$197,909
Assets
$196,935
Liabilities
$1,099

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Beverly Rackely (President)

People named in this filing

  • Beverly Rackely (President)
  • Gerardo 'Jerry' Garcia (Director)
  • Larry Hunter (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

James Rackley Ministries provides Christian based programs for children and children's workers through vacation Bible school and conferences in Mexico and other foreign countries.

What it reported doing in 2025

In Mexcio, the ministry is giving teachers and pastors training and tools to impact their communities by hosting training sessions. This blessing is funded by our 'Adopt a Village' program. A one-time gift of $165 sponsors a teacher. Additionally, food baskets were distributed and financial support was given to local pastors/ministers. Outreaches in Belize include the donation of food and shoes to local children and much needed encouragement was poured into local churches to help pastors continue in their calling.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 81% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 93
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.3%; rating input score 81
  • Program expense ratio: 73.4%; rating input score 73

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 3rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -10.7%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 12.1%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -7.7% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 81.3% of revenue deployed · 73.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $145K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 3 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.

  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.