The Buffalo Christian Center Inc

Nonprofit profile at a glance

EIN
160780546
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Buffalo, NY, USA
Phone
7168567495
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$296,529
Expenses
$330,588
Assets
$562,681
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

8 people listed

Highest reported compensation

  • JAMES SWEARINGEN (EXECUTIVE DIREC/ACTING SECRETARY): $90,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To facilitate the proclamation and demonstration of the gospel and the training of disciples of jesus christ by serving the church and reaching the city for christ.

What it reported doing in 2013

To serve the buffalo community by providing facilities, ministers, and ministries in reaching the city with the gospel.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 93
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $13.95 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 87.5%; rating input score 88; 23rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11.5%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 27.2%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -41.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -16.9% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 84.9% of spending went to programs
  • Governance: 7 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $281K in reported program spending
  • Leadership: top reported pay $90K · 8 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.