Mount Herman Baptist Church

Nonprofit profile at a glance

EIN
760151060
IRS 990 coverage
2017–2021
Forms available
Form 990 2021
Location
Houston, TX, USA
Phone
2814503847
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$109,976
Expenses
$72,567
Assets
$399,362
Liabilities
$0

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

Leadership & pay

1 person listed

Highest reported compensation

  • Trevy Washington (Pastor): $25,600 total reported compensation

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

Overview

Mission

Provide Spiritual Enrichment, Empowerment and Eangelism for the perfecting of Saints thru Preaching, Teaching Training of Individuals to become Faithful Fit servants for the kingdom of God. Regulare meeting times and Programmed celebrations are accomplshed thru the free-will particiaption of followers/believers.

What it reported doing in 2021

Funds generated thru free-will Donations via the Programmed Activities of the Church

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program 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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 72
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.9%; rating input score 61
  • Program expense ratio: 92.3%; rating input score 92
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 5.5; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 35.3%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 60.9% of revenue deployed · 92.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $67K in reported program spending
  • Leadership: top reported pay $26K · 1 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2017 to 2021
  • Contacts: How to reach this organization
  • 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.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.