Mpcs Development Inc

Nonprofit profile at a glance

EIN
200085243
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-N 2007
Location
Johns Creek, GA, USA
Phone
6783363194
Rating confidence
Limited
Sector
Single Organization Support
Affiliation
Christianity

Official website

Reported finances

Revenue
$83,360
Expenses
$209,950
Assets
$3,352,955
Liabilities
$1,000

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

People named in this filing

  • Joe Gaynor (Board Chair)
  • Brian Ranck (Vice Chair)
  • Chris Hornsby (Advancement Chair)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

MPCS Development, Inc provides the athletic facilities for students and others affiliated with Mount Pisgah Christian School, Inc. The athletic programs are educationally and athletically designed to support the understanding and acceptance of Jesus Christ.

What it reported doing in 2024

This entity is in process of being dissolved and currently offers no program services.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 100
  • Accountability: 94
  • Sustainability: 40
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -151.9%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 15.97; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 46.2% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 39th percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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: Program expense ratio scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.