Ministry of Reconciliation Fellowship

Nonprofit profile at a glance

EIN
721227444
IRS 990 coverage
2019–2021
Forms available
Form 990 2021
Location
Baton Rouge, LA, USA
Phone
2252782547
Rating
23
Verdict
REVIEW
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$235,031
Expenses
$258,523
Assets
$812,438
Liabilities
$115,667

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

13 people listed

Highest reported compensation

  • Frederick Jackson (Pastor): $44,115 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To proclaim and teach the Word of God to all men

What it reported doing in 2021

Weekly gatherings for church services, bible study, bible school, and other meeting for spiritual growth and development.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. 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: 0
  • Transparency & Controls: 60
  • Accountability: 5
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 8th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 7th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 3.14; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 17.1%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -150% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $251K in reported program spending
  • Leadership: top reported pay $44K · 13 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 9 of 12 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 3 filing years from 2019 to 2021
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.