Life Changing Ministries Inc

Nonprofit profile at a glance

EIN
471041511
IRS 990 coverage
2018–2020
Forms available
Form 990 2020
Location
Milwaukee, WI, USA
Phone
4142699660
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$598,292
Expenses
$598,426
Assets
$408,453
Liabilities
$415,000

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • Robert Harris (CEO/Director)

People named in this filing

  • Robert Harris (CEO/Director)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Mission of Life Changing Ministries to assist individuals, youth, adults and families with making choices that will determine the course of their lives and them to become stronger, independent and empowered people to make decisions about the quality of life they seek or desire to have.

What it reported doing in 2020

Through our substance abuse and mental health services, Life Changing Ministries provides comprehensive direct, spiritual guidance, and culturally-specific, community-based services to clients regardless of their race, creed, national origin, or religion. We also expanded our services to include intensive outpatient and residential treatment, as well as mental health assessments and accredited substance abuse counselor training.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 30
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.2%; rating input score 94
  • Program expense ratio: 94.2%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -0%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 1.02; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: -4.9% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 147.5% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 94.2% of revenue deployed · 94.2% of spending went to programs
  • Governance: 0 of 1 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $564K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2018 to 2020
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.