Shine Ministries Inc

Nonprofit profile at a glance

EIN
320509043
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Flagstaff, AZ, USA
Phone
9285562639
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Religious Radio
Affiliation
Religious (unspecified)

Reported finances

Revenue
$329,744
Expenses
$354,074
Assets
$17,348
Liabilities
$788,355

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

Leadership & pay

1 person listed

Executive titles in this filing

  • ROGER ANDERSON (President)

People named in this filing

  • ROGER ANDERSON (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Provide the public with non-profit religious based radio broadcasting

What it reported doing in 2024

Shine ministries, inc's mission is to provide the public with access to a religious based radio broadcasting station

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 86% 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 - The filed numbers largely add up 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: 59
  • Transparency & Controls: 94
  • Accountability: 12
  • Sustainability: 22
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.5%; rating input score 67
  • Program expense ratio: 62.8%; rating input score 63
  • Fundraising efficiency: $1.66 raised per $1 spent on fundraising; rating input score 8; 8th 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: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -7.4%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 45.44; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 67.5% of revenue deployed · 62.8% of spending went to programs
  • Governance: 0 of 1 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $222K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.