Miracle Center
Nonprofit profile at a glance
- EIN
- 860940173
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Tucson, AZ, USA
- Phone
- 5208778077
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Personal Social Services
Reported finances
- Revenue
- $1,029,450
- Expenses
- $993,873
- Assets
- $412,417
- Liabilities
- $351,048
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Greg Ayers (President and CEO)
- Pam Ayers (Executive Director)
Highest reported compensation
- Greg Ayers (President and CEO): $126,634 total reported compensation
- Pam Ayers (Executive Director): $125,569 total reported compensation
- Jason Ayers (Director, non-voting): $79,391 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Miracle Center is focused on restoring lives and renewing minds. Over the past 23 years, we've seen that change does not happen overnight. Substance abuse, incarceration, poverty, brokenness - these are all complicated challenges that are created over time due to family structures, negative habits, unhealthy relationships, and a variety of other factors. Miracle Center provides long-term support, and wrap-around services for women and men in GAP's Career Training programs, in order to ensure lifetime success and true restoration.
What it reported doing in 2024
Through counseling, AA classes, pastoral care, and accountability, Miracle Center provides all the support an individual needs in order to move from struggling to surviving to thriving. Our goal with this program is to ensure steady employment, stable living, and financial success beyond graduation from Career Training programs. We want everyone we serve to be transformed for life and for a career, not just for the next job. The care we provide is highly individualized, which means our services are limited to providing support to those we serve through our related tax-exempt entity, GAP Ministries. In order to provide quality care that truly changes lives, we believe this model is ideal.
Operating model
- Revenue model
- Other-operating. 60% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 92
- Accountability: 81
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.4%; rating input score 97
- Program expense ratio: 100%; rating input score 100
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.5%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.41; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.85; rating input score 8; 8th percentile among comparable filings
- Officer compensation ratio: 7.3%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: 7.8% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 8.9% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 9.4% per year; rating input score 100; 57th percentile among comparable filings
Details
- Where the money goes: 97.4% of revenue deployed · 100% of spending went to programs
- Governance: 4 of 6 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $994K in reported program spending
- Leadership: top reported pay $127K · 8 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 7 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Sustainability: Operating margin scored 46/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- High — Sustainability: Liabilities to assets ratio scored 8/100.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.