New Beginnings Worship Center

Nonprofit profile at a glance

EIN
272096464
IRS 990 coverage
2015–2019
Forms available
Form 990 2019
Location
Brewton, AL, USA
Phone
2516231030
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$350,550
Expenses
$396,314
Assets
$998,200
Liabilities
$247,979

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

2 people listed

Highest reported compensation

  • THOMAS BO BELL (DIRECTOR): $20,800 total reported compensation
  • SAMANTHA BELL (ADMINISTRATI): $15,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Establishing a religious congregation to help the needy.

What it reported doing in 2019

To provide our community with services for the needy and religious

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Accountability: 10
  • Sustainability: 35
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.1%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 2.52; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $396K in reported program spending
  • Leadership: top reported pay $21K · 2 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2015 to 2019
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.