New Gethsemane Baptist Church

Nonprofit profile at a glance

EIN
112965454
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Brooklyn, NY, USA
Rating confidence
Limited
Affiliation
Christianity

Reported finances

Revenue
$141,462
Expenses
$198,437
Assets
$327,888
Liabilities
$125,220

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

1 person listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Religious organization which interprets the holy scriptures and preaches the gospel to members and non members in order to assist individuals to lead more productive lives individual and family counselling as well as soup

What it reported doing in 2010

New gethsemane baptist church is a religious organization exempt under 501c3 of the irc code preaching the gospel reading and interpertating the holy scriptures in order to promote harmony peace and justice for all the church provides r eligious education via sunday school chorus to children and young adults in order to provide them with the tools they will need in order to mature into individuals that will be an asset not only to themselves but an asset to their community the past or provides couseling on a regular basis to members and the community whenever necessary in order to continue the mission of the organization the pastor performs various religious ceremonies on a regular basis ie weddings funerals christening s etc

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
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

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

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 79
  • Sustainability: 25
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -40.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 1.65; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 16.6%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $161K in reported program spending
  • Leadership: top reported pay $33K · 1 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.