Surpassing Grace

Nonprofit profile at a glance

EIN
113729967
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Dallas, TX, USA
Phone
2143345241
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations
Affiliation
Christianity

Reported finances

Revenue
$201,340
Expenses
$228,596
Assets
$215,654
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Kathleen Krach (Executive Director Board Chair)

Highest reported compensation

  • Kathleen Krach (Executive Director Board Chair): $28,000 total reported compensation

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

Overview

Mission

To love God with all our heart mind and soul and love our neighbor as ourselves. This is done by going teaching and baptizing in the name of Jesus and rendering aid to those in need such as orphans internally displaced people refugees and other marginalized people.

What it reported doing in 2024

In Southeast Asia providing monthly care for over 50 at risk youth. This includes Christian education housing nutrition medical clothing education and vocational training. The Surpassing Grace campus includes a school that 80 youth attend. This total includes the building of a new boys dorm 2024 the boys dorm. Bible study is part of the daily curriculum as well as devotions held each evening.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 84
  • Accountability: 84
  • Sustainability: 33
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.9%; rating input score 89
  • Fundraising efficiency: $441.49 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -13.5%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 12.2%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 10.7% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: -6.6% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $203K in reported program spending
  • Leadership: top reported pay $28K · 3 people listed
  • Consistency: 38 of 41 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 27/100.