Josephs Hammer

Nonprofit profile at a glance

EIN
824960146
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Horseshoe Bay, TX, USA
Rating
64
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Young Men's or Women's Associations

Reported finances

Revenue
$571,079
Expenses
$24,046
Assets
$2,526,769
Liabilities
$0

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

Leadership & pay

6 people listed

People named in this filing

  • DAVEY HABERER (DIRECTOR - CONSTRUCTION)
  • HELEN SMITH (DIRECTOR - FUNDRAISING)
  • LIZ CATLIN (DIRECTOR - COMMUNICATIONS)

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

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

Overview

Mission

To raise funds to build a worship center at ellen halbert womens prison in burnet, tx. Once the funds are available and the building is complete, josephs hammer will turn the maintenance of the facility over to the state of Texas for the use of chaplaincy programs at the prison

What it reported doing in 2024

To raise funds to build a worship center at ellen halbert womens prison in burnet, tx. Once the funds are available and the building is complete, josephs hammer will turn the maintenance of the facility over to the state of Texas for the use of chaplaincy programs at the prison.

Operating model

Revenue model
Donor-supported. 90% 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 25
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 96
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.5%; rating input score 3
  • Program expense ratio: 43.8%; rating input score 44
  • Fundraising efficiency: $42.44 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 95.8%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 105.08; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 11% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 32.6% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 3.5% of revenue deployed · 43.8% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 3/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.