Shiloh Missionary Baptist Church

Nonprofit profile at a glance

EIN
205910469
IRS 990 coverage
2009–2012
Forms available
Form 990 2012
Location
Baton Rouge, LA, USA
Phone
2253434326
Rating confidence
Limited
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$170,071
Expenses
$283,757
Assets
$1,432,462
Liabilities
$31,053

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

16 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Shiloh foundation participates in charitable giving and special programming that makes a difference in the lives of the needy with special emphasis on youth and the elderly of our community.

What it reported doing in 2012

Emergency financial assistance program- the foundation provides emergency financial assistance to those in need in the baton rouge community. This program give financial assistance to pay for utilities, rent, medications, food, transportation, and connects the families with other resources in the city.

Operating model

Revenue model
Donor-supported. 82% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 87
  • Accountability: 90
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.6%; rating input score 94; 49th percentile among comparable filings
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -66.8%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 5.05; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 17.6%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 33.6% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -9.9% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $236K in reported program spending
  • Leadership: top reported pay $50K · 16 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2009 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.