Shattering Darkness Inc
Nonprofit profile at a glance
- EIN
- 201785476
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Tucson, AZ, USA
- Phone
- 4074212512
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $233,430
- Expenses
- $224,005
- Assets
- $180,605
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- BILL MITCHELL (President)
Highest reported compensation
- LYNN KENNEDY (Executive Dir.): $18,750 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To reach the unreached people groups of west africa primarily in burking faso and ghana-sharing the gospel message of jesus christ. The organization also provides basic medical care such as vitamins for children and treatment for malaria and parasites. The organization is also involved in providing safe water wells.
What it reported doing in 2024
The organization served 19 church plants and several more preaching points; ran a faith-based elementary and intermediate school (1st - 8th grade); ran a bible college that trains pastors, wives and others to prepare for ministry.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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
MIXED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 55
- Accountability: 0
- Sustainability: 46
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.5%; rating input score 71
- Program expense ratio: 74.4%; rating input score 74
- Fundraising efficiency: $154.16 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 0 of 8 controls in place; rating input score 0
- 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: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.81; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 8.4%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 0.3% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: -1.8% per year; rating input score 0; 17th percentile among comparable filings
- Asset growth: 2.5% per year; rating input score 100; 36th percentile among comparable filings
Details
- Where the money goes: 71.5% of revenue deployed · 74.4% of spending went to programs
- Governance: 0 of 7 board members independent · 0 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $167K in reported program spending
- Leadership: top reported pay $19K · 7 people listed
- Consistency: 13 of 13 current checks pass
- Schedules: 4 filed schedules · includes major donors and foreign activity
- Filing history: 10 filing years from 2013 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.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 7 of 7 not reported.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.