Religious and Theological Abstracts Inc

Nonprofit profile at a glance

EIN
231656865
IRS 990-EZ coverage
2017–2024
Forms available
Form 990-EZ 2024
Location
Myerstown, PA, USA
Phone
7178666734
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$67,425
Expenses
$57,862
Assets
$18,518
Liabilities
$18,487

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • GENE STEVENSON (EXECUTIVE DI)
  • GERALD E LINCOLN (VICE PRESIDE)
  • KEVIN HENRY (SECRETARY/TR)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide objective summaries of articles appearing in scholarly journals in the fields of religion and theology. To list a wide variety of periodical literature, including christian, jewish, and other world religions. To provide english language abstracts of articles in english, hebrew, afrikaans, and major european languages.

What it reported doing in 2024

Provide scholarly research materials in the fields of religion and theology, consisting of christian, jewish, and other world religions to 93 domestic and international colleges and universities resulting in over 135,000 researchers, teaching faculty and students having access to rta materials.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.7%; rating input score 70
  • Program expense ratio: 82%; rating input score 82

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 14.2%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 28%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -13.5% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -8.4% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: -35.9% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 69.7% of revenue deployed · 82% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $47K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.