Last Words Ministry Inc

Nonprofit profile at a glance

EIN: 261316332
IRS 990-EZ coverage: 2010–2016
Forms available: Form 990-EZ 2016
Location: Downey, CA, USA
Phone: 5628614821
Rating: 64
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Christianity
Affiliation: Christianity

Reported finances

Revenue: $1,890
Expenses: $5,218
Assets: $0
Liabilities: $200

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

Leadership & pay

3 people listed

Executive titles in this filing

Gregory Elsasser (President)
Chris Jones (Vice President)

People named in this filing

Gregory Elsasser (President)
Chris Jones (Vice President)
Cindy Willcutt (Treasurer)

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 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organization's primary exempt purpose is a volunteer live talk radio show that will help equip christians to witness their faith

What it reported doing in 2016

A volunteer live talk radio show that will help equip christians to witness their faith

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: Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

Financial Efficiency: 62
Transparency & Controls: 82
Sustainability: 9
Growth: 0

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: Limited

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -176.1%; rating input score 5; 5th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: -50.6% per year; rating input score 0; 8th percentile among comparable filings
Revenue growth: -36% per year; rating input score 0; 10th percentile among comparable filings
Asset growth: -9.9% per year; rating input score 0; 21st percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment
Leadership: top reported pay $0 · 3 people listed
Consistency: 6 of 6 current checks pass
Schedules: 3 filed schedules
Filing history: 7 filing years from 2010 to 2016
Contacts: How to reach this organization
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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

High — Sustainability: Operating margin scored 5/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 1/100.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 56/100.
High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.