Legacy Disciple

Nonprofit profile at a glance

EIN
831600738
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
2243660310
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$485,142
Expenses
$743,122
Assets
$77,009
Liabilities
$50,539

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

Leadership & pay

5 people listed

Executive titles in this filing

  • BRIAN DYE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • NICK RIVERA (SECRETARY): $35,693 total reported compensation

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

Overview

Mission

Legacy disciple organizes conferences to encourage, equip and empower everyday christians to be disciples who make disciples for christ. We accomplish this mission through creative conferences, quality content and broad collaboration.

What it reported doing in 2024

Through the organization' s programs and initiatives, we facilitate conferences in cities throughout the united states. These conferences are for those who desire to be equipped to impact their communities and cities for jesus christ. Participants are taught through workshops and general sessions lead by pastors, artists, community activists and other qualified leaders. We seek creative ways to provide content that meets our mission of making disciples through articles, interviews, focused training and online content to provide continued and more focused support in equipping our target audience throughout the year. Additionally, we seek to develop stronger partnerships between churches, community organizations and leaders for greater impact in their communities and cities.

Operating model

Revenue model
Donor-supported. 95% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 9
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.4%; rating input score 99
  • Program expense ratio: 79.2%; rating input score 79
  • Fundraising efficiency: $270.97 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -53.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 54.3% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 15.1% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -6% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 99.4% of revenue deployed · 79.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $588K in reported program spending
  • Leadership: top reported pay $36K · 5 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.