Practical Shepherding Inc
Nonprofit profile at a glance
- EIN
- 461070095
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024, Form 990-EZ 2019
- Location
- Louisville, KY, USA
- Phone
- 4053655987
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $719,874
- Expenses
- $1,015,209
- Assets
- $59,831
- Liabilities
- $6,199
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- JAMES DAVID SAVASTIO (PRESIDENT)
- MATTHEW SPANDLER-DAVISON (VICE PRESIDENT)
Highest reported compensation
- JAMES BRIAN CROFT (FOUNDER/EXEC DIRECTO): $135,892 total reported compensation
- MATTHEW SPANDLER-DAVISON (VICE PRESIDENT): $67,083 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To train and equip pastors worldwide with practical ministry resources.
Operating model
- Revenue model
- Donor-supported. 99% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 92
- Accountability: 72
- Sustainability: 9
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.7%; rating input score 76
- Program expense ratio: 51%; rating input score 51
- Fundraising efficiency: $1,439.54 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings
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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 91.7%; rating input score 92; 24th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -41%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.06; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 20%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 27.8% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: 26.5% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 21.2% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 75.7% of revenue deployed · 51% of spending went to programs
- Governance: 11 of 12 board members independent · 4 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $518K in reported program spending
- Leadership: top reported pay $136K · 12 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- High — Sustainability: Operating margin scored 4/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.