Radio Bible Hour Inc

Nonprofit profile at a glance

EIN
756004774
IRS 990 coverage
2011–2018
Forms available
Form 990 2018
Location
Cosby, TN, USA
Phone
4234652048
Rating confidence
Limited
Sector
Religious Radio
Affiliation
Christianity

Official website

Reported finances

Revenue
$-15,529
Expenses
$130,889
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • J DONALD SMITH (PRESIDENT/GENERAL MANAGER)
  • FRANCIS SMITH (VICE PRESIDENT)

Highest reported compensation

  • J DONALD SMITH (PRESIDENT/GENERAL MANAGER): $26,400 total reported compensation
  • JENNIFER RUGH (SECRETARY/TREASURER): $15,650 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the organization is to spread the gospel of jesus christ and to strengthen christians in their faith and lives. The organization produces media broadcasts, distributes christian materials and media, and supports and carries out mission work to accomplish these purposes.

What it reported doing in 2018

Production and mailing costs of monthly magazine the good neighbor, promoting radio bible hour's tv and radio ministries.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Direct operator. The filing allocates 92% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 93
  • Accountability: 65
  • Sustainability: 4
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 82.5%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 55.6%; rating input score 56; 20th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -942.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 32.1%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -17.9% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -14.6% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -30.3% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 82.5% of spending went to programs
  • Governance: 5 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $108K in reported program spending
  • Leadership: top reported pay $26K · 9 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 8 filing years from 2011 to 2018
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Independent voting board scored 56/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.