New Testament Baptist Church

Nonprofit profile at a glance

EIN
640808461
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Newton, MS, USA
Phone
6017643786
Rating confidence
Limited
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$123,251
Expenses
$110,517
Assets
$230,224
Liabilities
$154,752

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

2 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Purpose is to provide religious education through the teachings of Jesus Christ and render education, aide to families in need regardless of race, creed, clolor or religious beliefs

What it reported doing in 2011

Outreach Ministry offer services to general public offering assistance

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
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: 88
  • Accountability: 44
  • Sustainability: 56
  • Growth: 40

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 4th 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: 40%; rating input score 40; 14th 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: 10.3%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 2.08; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.67; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 10.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 45th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 2 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $111K in reported program spending
  • Leadership: top reported pay $17K · 2 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • 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.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.