The Gabriel Center for Servant-leadership Inc

Nonprofit profile at a glance

EIN
260813049
IRS 990 coverage
2011–2014
Forms available
Form 990 2014, Form 990-N 2007
Location
Marietta, GA, USA
Phone
6782132750
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Leadership Development

Reported finances

Revenue
$161,247
Expenses
$173,023
Assets
$60,435
Liabilities
$76,629

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MARK E ELBERFELD (PRESIDENT)

Highest reported compensation

  • MARK E ELBERFELD (PRESIDENT): $62,709 total reported compensation
  • KATHERINE A ELBERFELD (TREASURER): $34,025 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promoting the vision of servant-leadership and equipping individuals and organizations with the skills necessary to put it into practice through training: creating, producing, publishing and dissementating literature; and building and maintaining a physical facility, and to make distributions to or for the use of organizations exempt at the time under irc section 501(c)(3).

What it reported doing in 2014

Facilitated workshops, retreats, coaching sessions on servant-leadership; disseminated information about servant-leadership through newsletters, blogs, community events, speaking, networking and pulic awareness campaigns; communicated servant-leadership through the distribution of various servant-leader publications and products. Provided free training to 4 deserving nonprofits to enhance their servant-leadership skills.

Operating model

Revenue model
Donor-supported. 92% 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: 39
  • Transparency & Controls: 92
  • Accountability: 58
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.6%; rating input score 39
  • Program expense ratio: 36%; rating input score 36
  • Fundraising efficiency: $11.06 raised per $1 spent on fundraising; rating input score 44; 44th 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: 60%; rating input score 60; 16th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 1.27; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 55.9%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -57% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -9.5% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -4.4% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 38.6% of revenue deployed · 36% of spending went to programs
  • Governance: 3 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $62K in reported program spending
  • Leadership: top reported pay $63K · 6 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.