Kairos Prison Ministry International Foundation Inc

Nonprofit profile at a glance

EIN
383764153
IRS 990 coverage
2016–2016
Forms available
Form 990 2016, Form 990-N 2009
Location
DeBary, FL, USA
Phone
4076294948
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Inmate Support
Affiliation
Christianity

Official website

Reported finances

Revenue
$49,967
Expenses
$35,155
Assets
$855,376
Liabilities
$1,780

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Evelyn Lemly (CEO)

Highest reported compensation

  • Evelyn Lemly (CEO): $152,594 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support Kairos Prison Ministry International, Inc. in accomplishing its mission, which is to share the transforming love and forgiveness of Jesus Christ to impact the hearts and lives of incarcerated men, women, and youth, as well as their families to become loving and productive citizens of their communities.

What it reported doing in 2016

Amounts were given to Kairos Prison Ministry International to support its mission.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - 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: 16
  • Transparency & Controls: 75
  • Accountability: 100
  • Sustainability: 68
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 16.7%; rating input score 17
  • Program expense ratio: 19.9%; rating input score 20
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 29.6%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 24.33; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 434.1%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 16.7% of revenue deployed · 19.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $153K · 11 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 41 of 41 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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 — Financial Efficiency: Mission deployment rate scored 17/100.
  • High — Financial Efficiency: Program expense ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.