Mount Zion Second Baptist Church

Nonprofit profile at a glance

EIN
580912346
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-EZ 2022
Location
Atlanta, GA, USA
Phone
4045229227
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$279,654
Expenses
$271,089
Assets
$8,565
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

19 people listed

Highest reported compensation

  • GARY FREEMAN (CUSTODIAN): $15,818 total reported compensation
  • RHONDA RUSSELL (MUSICIAN): $6,400 total reported compensation
  • ADDISON L CANIDY (SENIOR PASTOR): $3,595 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Matthew nbsp;28:19-20 nbsp; go nbsp; ye nbsp; therefore nbsp; and nbsp; make nbsp; disciples nbsp; of nbsp; all nbsp; nation nbsp; baptizing nbsp; them nbsp; in nbsp; the nbsp; name nbsp; of nbsp; the nbsp; father nbsp; son nbsp; and nbsp; the nbsp; holy nbsp; spirit: teaching nbsp; them nbsp; to nbsp; observe nbsp; all nbsp; things nbsp; whatsoever nbsp; i nbsp; command nbsp; you: we nbsp; reach nbsp; out nbsp; to nbsp; the nbsp; unsaved nbsp; saved nbsp; homeless nbsp; amp; nbsp; community

What it reported doing in 2023

Outreach often brings community closer, as a result, 52 families are fed monthly. All 52 families are given christmas gifts and 100 plus homeless and community outreach were fed. Assisted with scholarships, rent, mortgage, utilities and food.

Operating model

Revenue model
Donor-supported. 100% 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

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 100
  • Accountability: 76
  • Sustainability: 36
  • 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: 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 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.1%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 19.6% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: -65.9% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $271K in reported program spending
  • Leadership: top reported pay $16K · 19 people listed
  • Consistency: 8 of 10 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 9 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.