Spiritual 2 a Days

Nonprofit profile at a glance

EIN
263496868
IRS 990-EZ coverage
2010–2011
Forms available
Form 990-EZ 2011
Location
Pendleton, SC, USA
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$54,428
Expenses
$52,628
Assets
$782

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

7 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To equip student athletes with a mentor who provides the framework for training and development in education, personal development, accountability, and biblical spirituality.

Operating model

Revenue model
Donor-supported. 90% 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 - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 24
  • Transparency & Controls: 82
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.2%; rating input score 24
  • Program expense ratio: 25%; rating input score 25

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 3.3%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -71.1% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -63.4% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -17.9% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 24.2% of revenue deployed · 25% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $13K in reported program spending
  • Leadership: top reported pay $15K · 7 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • 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.

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 — Financial Efficiency: Mission deployment rate scored 24/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.