Relearn

Nonprofit profile at a glance

EIN
823784161
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Prescott, AZ, USA
Phone
9099006939
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$371,384
Expenses
$407,788
Assets
$96,495
Liabilities
$12,297

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

Leadership & pay

3 people listed

Executive titles in this filing

  • DALE PARTRIDGE (CEO)

Highest reported compensation

  • DALE PARTRIDGE (CEO): $82,000 total reported compensation
  • TREVOR WEST (DIRECTOR): $65,250 total reported compensation

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

Overview

Mission

Relearn is a non-profit ministry that produces a podcast, books, and runs a biblical house church planting school.

What it reported doing in 2023

Reformation seminary a one-year, graduate-level theological school designed to train men to exegete, preach, shepherd, and plant a biblical house church.

Operating model

Revenue model
Donor-supported. 100% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 3
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.7%; rating input score 4
  • Program expense ratio: 2.6%; rating input score 3
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.8%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 36.1%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 15.9% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 20.9% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 3.7% of revenue deployed · 2.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $82K · 3 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2020 to 2023
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 3/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.