The 102 Project
Nonprofit profile at a glance
- EIN
- 932517258
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-N 2023
- Location
- Lavista, NE, USA
- Phone
- 4029138769
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Christianity
Reported finances
- Revenue
- $206,598
- Expenses
- $104,545
- Assets
- $170,924
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Highest reported compensation
- SCOTT BECKENHAUER (EXECUTIVE DI): $40,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to build a vibrant network of churches that are actively calling, creating, and caring for church leaders. For the sake of advancing the gospel in the lives of those so desperately in need of jesus, 10two was created to step into this gap. We are burdened to encourage and help churches call, create, and care for church leaders so that we will see more and healthier churches across the midwest impacting lives and changing communities for generations to come.
What it reported doing in 2024
To build a vibrant network of churches that are actively calling, creating, and caring for church leaders.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 60% for direct work, and 40% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 44
- Transparency & Controls: 94
- Accountability: 70
- Sustainability: 69
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 33.1%; rating input score 33
- Program expense ratio: 65.4%; rating input score 65
- Fundraising efficiency: $10.41 raised per $1 spent on fundraising; rating input score 40; 40th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- 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: 49.4%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 1.63; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 38.3%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 33.1% of revenue deployed · 65.4% of spending went to programs
- Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $68K in reported program spending
- Leadership: top reported pay $40K · 4 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules · includes major donors and grants
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- High — Sustainability: Officer compensation ratio scored 7/100.