Sheep to Shepherds

Nonprofit profile at a glance

EIN
992130600
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2024
Location
Thompsons Stn, TN, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$288,525
Expenses
$209,726
Assets
$219,942
Liabilities
$141,143

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Nathan Saulsberry (President)
  • Richard Benjamin Wilshire (Vice President)

Highest reported compensation

  • Richard Benjamin Wilshire (Vice President): $25,500 total reported compensation

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

Overview

Mission

The corporations specific purpose when initially organized is to establish and oversee places of worship teach and preach the gospel to all people conduct evangelistic and humanitarian outreach license and ordain ministers of the gospel and engage in activities necessary suitable or convenient for the accomplishment of that purpose.

What it reported doing in 2024

Applicants undergo interviews with the Board of Directors for eligibility requiring a minimum age of 18 and adherence to house rules e.g. no alcohol drugs or unauthorized visitors. Random drug and alcohol testing is conducted throughout the program. Attendance at on-site Sunday morning and Wednesday evening worship services along with community service involvement is mandatory. There is a monthly program fee which includes of accommodation meals transportation and a one-week stay at the Onsite recovery center to establish a rehabilitation foundation.

Operating model

Revenue model
Donor-supported. 83% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 54
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.8%; rating input score 58
  • Program expense ratio: 79.5%; rating input score 79
  • Fundraising efficiency: $44.71 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 27.3%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.64; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 12.2%; rating input score 27; 27th percentile among comparable filings

Growth

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

Details

  • Where the money goes: 57.8% of revenue deployed · 79.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $167K in reported program spending
  • Leadership: top reported pay $26K · 4 people listed
  • Consistency: 30 of 33 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticIndividuals column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.