The Luisa Piccarreta Center for the Divine Will

Nonprofit profile at a glance

EIN
593242756
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Jacksboro, TN, USA
Phone
4235665178
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Reported finances

Revenue
$57,666
Expenses
$102,551
Assets
$1,424,225
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Frances A Ellison (PRESIDENT)

Highest reported compensation

  • Frances A Ellison (PRESIDENT): $9,250 total reported compensation
  • Gerald Lawson (Director): $9,250 total reported compensation
  • Katherine M Fahy (Secretary): $7,000 total reported compensation

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

Overview

Mission

Publication

What it reported doing in 2024

Publication explaining the lords revelation to l piccarreta concerning his will. Thousands around the world have benefited

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 80
  • Accountability: 63
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.8%; rating input score 83
  • Program expense ratio: 46.5%; rating input score 47
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -77.8%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 13.89; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 24.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 55th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 82.8% of revenue deployed · 46.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $9K · 5 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • 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: Program expense ratio scored 47/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 12/100.