National Progressive Institute

Nonprofit profile at a glance

EIN
363807941
IRS 990 coverage
2012–2013
Forms available
Form 990 2013
Location
Chicago, IL, USA
Phone
7735382677
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Community, Neighborhood Development
Affiliation
Christianity

Official website

Reported finances

Revenue
$419,127
Expenses
$389,862
Assets
$268,511
Liabilities
$271,091

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

10 people listed

Highest reported compensation

  • B Herbert Martin (Pastor): $86,853 total reported compensation
  • Barbara Murry (Office Manager): $39,617 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We offer food to the hungry, clothing for the naked, justice for the oppressed, healing for the sick, care for the prisoner, encouragement for the disheartened, love for the children, comfort for the grieved, reconciliation for broken relationships, affection and respect for the elderly.

What it reported doing in 2013

Justice Ministry Ministry of hope to current immates and restoration of dignity to former incarcerated individuals.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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: 5
  • Transparency & Controls: 86
  • Accountability: 21
  • Sustainability: 41
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.6%; rating input score 6
  • Program expense ratio: 6%; rating input score 6
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 1.01; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 32.4%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.5% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 25th percentile among comparable filings

Details

  • Where the money goes: 5.6% of revenue deployed · 6% of spending went to programs
  • Governance: 0 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $24K in reported program spending
  • Leadership: top reported pay $87K · 10 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2012 to 2013
  • Contacts: How to reach this organization
  • Money network: 2 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 6/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.