Presbyterian Church of Ghana

Nonprofit profile at a glance

EIN
133383042
IRS 990 coverage
2014–2015
Forms available
Form 990 2015
Location
New York, NY, USA
Phone
2122222380
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$871,811
Expenses
$841,033
Assets
$4,426,608
Liabilities
$1,926,874

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

15 people listed

People named in this filing

  • Ms Lydia Torgbor (Clerk of Session)
  • Mr Lawrence Tetteh (Asst Clerk of Session)
  • Nana Kwaku Boakye (Senior Presbyter)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Churchs main objective, the proclamation of the Gospel for the salvation of humankind the shelter, nurture, and spiritual fellowship of the children of Godthe maintenance of divine worship the preservation of the truth the promotion of social righteousness and the exhibition of the kingdom of God to the world

What it reported doing in 2015

General funds collected from membership and used in the runing of the operations of the church

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 97% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.5%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.5%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 5.26; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 96.5% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $841K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2014 to 2015
  • Contacts: How to reach this organization
  • 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: 5 of 7 not reported.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.