Spiritual Care Link
Nonprofit profile at a glance
- EIN
- 464579762
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-N 2014
- Location
- Scottsdale, AZ, USA
- Phone
- 4809908136
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,490,588
- Expenses
- $1,377,888
- Assets
- $777,226
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Highest reported compensation
- BARRY CORDOVA (DIRECTOR/SECRETARY): $100,000 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 purpose of this corporation is spiritual care and aid to those lacking any connection to a church or any other religious affiliation regardless of their beliefs and background. It also provides support for christians needing assistance worldwide.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 62
- Accountability: 75
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.2%; rating input score 92
- Program expense ratio: 99.4%; rating input score 99
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 2 of 8 controls in place; rating input score 25
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Pass
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 49.4%; rating input score 49; 29th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 75%; rating input score 75; 16th 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: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.6%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 0.56; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 7.3%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: 18.9% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 18.2% per year; rating input score 100; 83rd percentile among comparable filings
- Asset growth: 22.5% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 92.2% of revenue deployed · 99.4% of spending went to programs
- Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.4M in reported program spending
- Leadership: top reported pay $100K · 4 people listed
- Consistency: 17 of 19 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 6 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
- Moderate — Transparency & Controls: Grant itemization coverage scored 49/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 26/100.
- Review — Sustainability: Operating margin scored 56/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.