One Lifeline Ministry Inc

Nonprofit profile at a glance

EIN
843622062
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2020
Location
Blairsville, GA, USA
Phone
7098974015
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$360,678
Expenses
$264,338
Assets
$622,957
Liabilities
$117,328

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Matthew J Pankey (President)

Highest reported compensation

  • Matthew J Pankey (President): $65,837 total reported compensation
  • Wesley Smallwood (Resident Assistant): $32,302 total reported compensation
  • Levi Luppino (Resident Assistant): $6,850 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Through preaching the Gospel of Jesus Christ we aim to educate mentor & disciple to those seeking Restoration Transformation Healing Forgiveness & Salvation

What it reported doing in 2025

Rehabilitation services for addiction recovery

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 49
  • Accountability: 68
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.3%; rating input score 64
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: $21.14 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 25th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: Pass

Sustainability

  • Operating margin: 26.7%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.36; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 40.8%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 71.5% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 35.4% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 48.4% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 64.3% of revenue deployed · 87.8% of spending went to programs
  • Governance: 6 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $232K in reported program spending
  • Leadership: top reported pay $66K · 4 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 40 of 42 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.