Life Generating Church Inc

Nonprofit profile at a glance

EIN
811348315
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Deerfield Bch, FL, USA
Phone
9548159761
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$341,024
Expenses
$433,093
Assets
$306,164
Liabilities
$554,553

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

Leadership & pay

3 people listed

Executive titles in this filing

  • ERASMO TEIXEIRA (PRESIDENT)

Highest reported compensation

  • ERASMO TEIXEIRA (PRESIDENT): $33,250 total reported compensation
  • GISELE TEIXEIRA (DIRECTOR): $9,600 total reported compensation

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

Overview

Mission

Activities include church services as worship bible school family counseling kids bible class and events social assistance for the community and helping each individual grow.

What it reported doing in 2024

Church services as worship bible school family counseling kids bible class and events

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 91% 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

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 40
  • Transparency & Controls: 72
  • Accountability: 50
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.9%; rating input score 49
  • Program expense ratio: 38.5%; rating input score 39
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -27%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 1.81; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 9.9%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 61.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 18.1% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 48.9% of revenue deployed · 38.5% of spending went to programs
  • Governance: 2 of 3 board members independent · 2 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $167K in reported program spending
  • Leadership: top reported pay $33K · 3 people listed
  • Consistency: 45 of 45 current checks pass
  • Schedules: 5 filed schedules · includes foreign activity and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 49/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.