Pentecostal Church New Rebirth

Nonprofit profile at a glance

EIN
342014843
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Baltimore, MD, USA
Phone
4438547418
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$1,446,721
Expenses
$901,239
Assets
$5,926,447
Liabilities
$666,930

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Highest reported compensation

  • Santos J Lovo (Pastor): $24,000 total reported compensation
  • Delma E Lovo (Clerk): $24,000 total reported compensation
  • Jonatan V Vasquez (Officer): $24,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Help people learn abour Jesus Love

What it reported doing in 2023

Help Fellows To Love Jesus and Learn about Him

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 program spending has grown recently. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.7%; rating input score 48
  • Program expense ratio: 76.5%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Governance controls: 1 of 9 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37.7%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 6.58; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 23.6% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 47.7% of revenue deployed · 76.5% of spending went to programs
  • Governance: 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $690K in reported program spending
  • Leadership: top reported pay $24K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2011 to 2023
  • 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 — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.