Millbury Baptist Church

Nonprofit profile at a glance

EIN
046000533
IRS 990 coverage
2016–2017
Forms available
Form 990 2017, Form 990-EZ 2015
Location
Millbury, MA, USA
Phone
5088656321
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$20,910
Expenses
$69,450
Assets
$236,389
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

8 people listed

Highest reported compensation

  • Clinton Barlow (Interim Pastor): $12,000 total reported compensation
  • Pauline Wilbur (Treasurer): $2,520 total reported compensation
  • George Stimpson (custodian): $2,520 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maintain public worship of God and to promote His kingdom on earth through the study, practice and spread of Christianity, Worship services, Sunday school. Adult Bible Study, Children's Bible study, Mission projects throughout the world. We serve between 60 and 75 people in the local area plus multitude mission projects.

What it reported doing in 2017

Maintain public worship of God and to promote His Kingdom on earth through the study, practice and spread of Christianity. Worship services, Sunday School, Adult Bible Study, Children's Bible Study, Mission projects throughout the world. We serve between 50 and 60 people in the local area plus multiple mission projects.

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 83% 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: 89
  • Transparency & Controls: 82
  • Accountability: 0
  • Sustainability: 28
  • Growth: 60

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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; 9th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -232.1%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 3.4; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 25.5%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 50th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 18.5% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 67 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $69K in reported program spending
  • Leadership: top reported pay $12K · 8 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2016 to 2017
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.