The Moody Center Inc

Nonprofit profile at a glance

EIN
475019853
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Overland Park, KS, USA
Phone
9135682344
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Religious Printing, Publishing
Affiliation
Christianity

Reported finances

Revenue
$1,847,657
Expenses
$1,588,574
Assets
$5,617,716
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • James Spencer (President)
  • Emmitt Mitchell (Director/CEO)

Highest reported compensation

  • James Spencer (President): $175,800 total reported compensation
  • Emmitt Mitchell (Director/CEO): $165,000 total reported compensation
  • Alin Vrancila (Staff): $135,000 total reported compensation

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

Overview

Mission

Foster the legacy of faith embodied by D.L. Moody by hosting forums for discussion and learning, preserving historical archives and artifacts, and honoring and carrying forward Moodys vision to prepare young men women for true Christian life and service and to set them to work for Christ in whatever sphere of life and labor God might place them.

What it reported doing in 2024

Contributions, grants special event revenue were used to prepare for hosting forums, museum, online programs to foster the legacy of DL Moodys vision to prepare individuals for true Christian life and service let them work for Christ in whatever sphere of life and labor God might place them.

Operating model

Revenue model
Donor-supported. 100% 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 and most voting board members are independent. 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: 29
  • Transparency & Controls: 65
  • Accountability: 76
  • Sustainability: 67
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.2%; rating input score 31
  • Program expense ratio: 36.3%; rating input score 36
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 5 of 9 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: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 3.54; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 30%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -16.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -0% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 31.2% of revenue deployed · 36.3% of spending went to programs
  • Governance: 6 of 7 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $576K in reported program spending
  • Leadership: top reported pay $176K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.