Set Apart Discipleship Inc

Nonprofit profile at a glance

EIN
900943073
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Post Falls, ID, USA
Phone
2087041492
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Temporary Housing

Reported finances

Revenue
$230,112
Expenses
$184,607
Assets
$373,820
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Jodaniel Garza (Vice President)
  • John Padula (President)

People named in this filing

  • Jodaniel Garza (Vice President)
  • Joe Mares (Director)
  • John Padula (President)

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

Provide room and board for individuals looking to go into Good Samaritan Recovery Ranch for treatment. Also provide affordable housing and training to individuals wanting to go into ministry.

What it reported doing in 2025

Provided room and board for 10-12 individuals at one time who are considering going to Good Samaritan Recovery Ranch or training for ministry.

Operating model

Revenue model
Donor-supported. 69% 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

SUPPORTED - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 76
  • Accountability: 59
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.7%; rating input score 68
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 3rd 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: 80%; rating input score 80; 23rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: 19.8%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 2.02; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 23.4% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 67.7% of revenue deployed · 84.3% of spending went to programs
  • Governance: 4 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $156K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 42 of 44 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.