The Open Door Community (Presbyteri Church Us) Inc
Nonprofit profile at a glance
- EIN
- 581453550
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Baltimore, MD, USA
- Phone
- 4042902047
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Homeless Centers
- Affiliation
- Christianity
Reported finances
- Revenue
- $324,893
- Expenses
- $266,521
- Assets
- $1,045,367
- Liabilities
- $1,071
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Highest reported compensation
- DAVID PAYNE (TRUSTEE): $36,200 total reported compensation
- EDUARD LORING (FORMER DIREC): $18,915 total reported compensation
- NELIA KIMBROUGH (FORMER DIREC): $8,351 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Serve homeless and hungry; provide spiritual support to prisoners.
What it reported doing in 2024
Provide food and shelter for the poor. Serve breakfast and lunch three days a week to 200-250 people. Provide showers 2 mornings a week. Provide clean clothing, toilets, recreation, and shelter, this activity ceased in march, 2017. Provide cash assistance to poor and/or homeless. Distribute meals to homeless in baltimore, Maryland. Provide visitation and letter writing to prisoners. Work with families or prisoners and anti-dealth penalty advocacy. Pastoral visits to prisoners. Financial assistance to a small number of prisoners. All prison work is done through southern prison ministries. Provide weekday and weekend worship services.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 97% 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
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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 49
- Transparency & Controls: 74
- Accountability: 70
- Sustainability: 63
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.2%; rating input score 47
- Program expense ratio: 55.2%; rating input score 55
- Fundraising efficiency: $9.8 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 18%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 3.92; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
- Officer compensation ratio: 26.9%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: -12.3% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: -7.9% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: 2% per year; rating input score 100; 33rd percentile among comparable filings
Details
- Where the money goes: 47.2% of revenue deployed · 55.2% of spending went to programs
- Governance: 6 of 6 board members independent · 2 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $147K in reported program spending
- Leadership: top reported pay $36K · 10 people listed · 2 of 6 pay-setting controls reported
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
- Review — Financial Efficiency: Program expense ratio scored 55/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 13/100.
- Review — Sustainability: Liabilities to assets ratio scored 56/100.