Shapoval Ministries International
Nonprofit profile at a glance
- EIN
- 922009191
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024
- Location
- Sacramento, CA, USA
- Phone
- 9168128616
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $635,718
- Expenses
- $281,719
- Assets
- $442,558
- Liabilities
- $60,675
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- ANDREY SHAPOVAL (CEO)
Highest reported compensation
- ANDREY SHAPOVAL (CEO): $100,000 total reported compensation
- NATASHA SHAPOVAL (FINANCE MANA): $80,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Shapoval ministries international's mission is to impact and influence the world for christ through active discipleship by providing instructional materials both digitally as well as in person to believers all around the world. The aim of the ministry is to equip believers with kingdom knowledge and understanding for them to then be able to fulfill god's purpose for their life.
What it reported doing in 2024
Provide instructional materials both digitally as well as in person to believers all around the world. The aim of the ministry is to equip believers with kingdom knowledge and understanding for them to then be able to fulfill god's purpose for their life.
Operating model
- Revenue model
- Donor-supported. 99% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 95% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 65
- Accountability: 38
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 45.3%; rating input score 45
- Program expense ratio: 99.2%; rating input score 99
- Fundraising efficiency: $273.59 raised per $1 spent on fundraising; rating input score 93; 93rd 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: 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: 50%; rating input score 50; 29th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 55.7%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 1.57; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 63.9%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: 29.7% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 91.6% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 176.3% per year; rating input score 100; 100th percentile among comparable filings
Details
- Where the money goes: 45.3% of revenue deployed · 99.2% of spending went to programs
- Governance: 1 of 2 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $279K in reported program spending
- Leadership: top reported pay $100K · 3 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 2 filing years from 2023 to 2024
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Review — Accountability: Independent voting board scored 50/100.
- Review — Transparency & Controls: Grant itemization coverage scored 50/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Officer compensation ratio scored 1/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.