Life Regeneration Ministries Inc

Nonprofit profile at a glance

EIN
931688140
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Cookeville, TN, USA
Phone
9315444541
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Addictive Disorders N.E.C.

Reported finances

Revenue
$204,656
Expenses
$170,921
Assets
$150,815
Liabilities
$2,934

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • JOHNNY PETRALIA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOHNNY PETRALIA (EXECUTIVE DIRECTOR): $39,325 total reported compensation
  • TENA DAVIDSON (TLC DIRECTOR): $16,875 total reported compensation
  • RACHAEL RANDOLPH (TLC DIRECTOR): $8,375 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Addiction recovery through a 12-step process with a focus on a lasting impact and relationship with christ.

What it reported doing in 2025

Jiu jitsu classes as a mode of self improvement and camaraderie incorporated with a weekly bible study. 3 classes are offered weekly with approximately 10 attendees for each class there is no cost to attend

Operating model

Revenue model
Donor-supported. 80% 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

SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.6%; rating input score 83
  • Program expense ratio: 98.7%; rating input score 99
  • Fundraising efficiency: Limited

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; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 16.5%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 40.8%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 34% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 28.3% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 82.6% of revenue deployed · 98.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $169K in reported program spending
  • Leadership: top reported pay $39K · 12 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 5 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 — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.