Shepherd 2 Shepherd-heart to Heart
Nonprofit profile at a glance
- EIN
- 863029680
- IRS 990-EZ coverage
- 2022–2023
- Forms available
- Form 990-EZ 2023, Form 990-N 2021
- Location
- Colorado Springs, CO, USA
- Phone
- 6084382097
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $119,789
- Expenses
- $100,454
- Assets
- $71,018
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- GLENN SMITH (President)
People named in this filing
- GLENN SMITH (President)
- VICKIE SMITH (Secretary)
- TOM FLAHERTY (BOARD MEMBER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Shepherd 2 Shepherd exists to provide teaching and training regarding biblical studies, holistic community development, and organizational leadership principles that support the call of Jesus to love God and neighbors.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 82
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.9%; rating input score 84
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 16.1%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 0.71; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 62%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 2.6% per year; rating input score 100; 40th percentile among comparable filings
- Revenue growth: 16.4% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 31.5% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: 83.9% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $100K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2022 to 2023
- 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 — Sustainability: Total-asset coverage ratio scored 48/100.
- High — Sustainability: Officer compensation ratio scored 2/100.