Saint Neagoe Basarab the Merciful

Nonprofit profile at a glance

EIN
334180234
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2025
Location
Rochester Hills, MI, USA
Phone
2482252123
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Christianity

Official website

Reported finances

Revenue
$35,950
Expenses
$24,030
Assets
$11,920
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • GABRIEL CIPRIAN PENCU (VICE PRESIDENT)
  • CAMELIA ROSVOLD (PRESIDENT)

People named in this filing

  • GABRIEL CIPRIAN PENCU (VICE PRESIDENT)
  • IOANA DACIANA PENCU (CONTROLLER)
  • JOZEF GOROG (TREASURER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides assistance to underserved Orthodox community lacking access to basic necessities, social services and ecclesiastical infrastructure, with two social projects in

What it reported doing in 2025

A brick fro Eternity Program. The organization s primary program service, approximately ninety percent of total efforts and expenditures supports the construction of the Holy Monastery of Saint Neagoe Voivode Basarab in Vladesti, Arges, Romania. This program is carried out through a formal partnership and grant agreement with Schitul Sfantul Neagoe Voivode Basarab, a Romanian charitable organization responsible for developing the monastery.Under this program, substantially all funds raised for this purpose are distributed as grants to the partner organization to support construction, development, and related charitable and religious activities. Fundraising activities for this program are conducted primarily through the organization s website and word of mouth outreach.This initiative advances the organization s charitable and religious mission by supporting the establishment of a monastery dedicated to Saint Neagoe Basarab, providing a center of worship, community service, and spiritual development.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 75
  • Accountability: 18
  • Sustainability: 57
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.8%; rating input score 67
  • 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: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 33.2%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 66.8% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $24K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • 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: Independent voting board scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.