Orange Hill Presbyterian Church

Nonprofit profile at a glance

EIN
510177983
IRS 990 coverage
2015–2016
Forms available
Form 990 2016
Location
Orange, CA, USA
Phone
7146333104
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$386,216
Expenses
$338,475
Assets
$650,197
Liabilities
$521,094

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • CHANG HO BAIK (PRESIDNET): $42,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

-. Worship for Jesus Christ

What it reported doing in 2016

Education

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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 21
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.1%; rating input score 23
  • Program expense ratio: 26.3%; rating input score 26
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 6th 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.4%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.92; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.8; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 23.1% of revenue deployed · 26.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $89K in reported program spending
  • Leadership: top reported pay $42K · 1 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2015 to 2016
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Financial Efficiency: Program expense ratio scored 26/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue 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 9/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.