Recovery Soldiers Ministries

Nonprofit profile at a glance

EIN
475312470
IRS 990 coverage
2017–2019
Forms available
Form 990 2019, Form 990-N 2016
Location
Elizabethton, TN, USA
Phone
4235181450
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Official website

Reported finances

Revenue
$776,489
Expenses
$440,578
Assets
$508,301
Liabilities
$2,182

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JOSHUA SCALF (President)

Highest reported compensation

  • JOSHUA SCALF (President): $36,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist people recovering from addiction through counseling, residential, and job training programs.

What it reported doing in 2019

Transportation to job skills training sites, as well as to churches and partner programs where the students share program accomplishments and describe individual progress in the program. Transportation is also provided for medical, court, counseling, and other needs of the stduents. Several area partners provide internships for our students to gain valuable skills in administrative, construction, automotive repair, and business areas.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - A large share of total spending goes to programs and program spending has grown recently. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 51
  • Accountability: 26
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.2%; rating input score 46
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: $141.38 raised per $1 spent on fundraising; rating input score 90; 90th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 78.6%; rating input score 79; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 11th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 43.3%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 8.3%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 138.5% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 46.6% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 67.1% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 46.2% of revenue deployed · 81.4% of spending went to programs
  • Governance: 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $182K in reported program spending
  • Leadership: top reported pay $37K · 6 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2017 to 2019
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.