Nehemiah Released Time Bible Education Program

Nonprofit profile at a glance

EIN
813534852
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2017
Location
Sugarcreek, OH, USA
Phone
3304329041
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$244,116
Expenses
$141,388
Assets
$257,266
Liabilities
$1,019

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

Leadership & pay

11 people listed

Executive titles in this filing

  • DWIGHT KRATZER (President)
  • PAT MILLER (Vice President)

People named in this filing

  • DWIGHT KRATZER (President)
  • KATIE KRATZER (Secretary)
  • JOHN YODER (Trustee)

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

To provide an optional off site, Biblically based Christian education to the children of local public schools. Our vision is to encourage spiritual growth by teaching Biblical values to children and thus empowering them to be good citizens and a positive influence in their communities.

What it reported doing in 2024

Taught Bible classes to 626 students once a week off school grounds. Served kindergarten through 6th grade at 6 schools in the East Holmes School District. Added first building for the ministry, serving Winesburg school children. Eliminated the need to bus any children to our facilities. Tithed 10% of income to other like ministries and area needs.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 92
  • Accountability: 43
  • Sustainability: 73
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.8%; rating input score 40
  • Program expense ratio: 67.9%; rating input score 68
  • Fundraising efficiency: $16.01 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 63.6%; rating input score 64; 17th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 42.1%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 1.82; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -18.2% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 24.2% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 40.5% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 39.8% of revenue deployed · 67.9% of spending went to programs
  • Governance: 7 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $96K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.