Second Impressions

Nonprofit profile at a glance

EIN
010738748
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Kalamazoo, MI, USA
Phone
2693457757
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Thrift Shops

Reported finances

Revenue
$855,857
Expenses
$978,216
Assets
$1,143,141
Liabilities
$8,347

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

Leadership & pay

12 people listed

Executive titles in this filing

  • WILLIAM D KONING (PRESIDENT)
  • CHRIS BATTS (VICE PRESIDENT)

Highest reported compensation

  • MARC VERKAIK (HEAD OF SCHOOL): $146,329 total reported compensation

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

Overview

Mission

Support kalamazoo christian school association through resources, partnership, and mission advancement

What it reported doing in 2024

To provide financial support for the kalamazoo christian school association. The expenditures provide general assistance which benefits approximately 1000 students.

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 68% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 93
  • Accountability: 79
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.5%; rating input score 100
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: $36.15 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 1.17; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 99.5% of revenue deployed · 90.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $889K in reported program spending
  • Leadership: top reported pay $146K · 12 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.