Victory Life Ministry of Hunt Cnty

Nonprofit profile at a glance

EIN
273033185
IRS 990 coverage
2014–2016
Forms available
Form 990 2016, Form 990-EZ 2013, Form 990-N 2012
Location
Ben Wheeler, TX, USA
Rating
58
Verdict
MIXED
Rating confidence
Standard
Affiliation
Christianity

Official website

Reported finances

Revenue
$741,298
Expenses
$632,859
Assets
$328,985
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • RAYMOND A ZIFER (PASTOR DIRECTOR): $46,496 total reported compensation
  • HEATHER ZIFER (DIRECTOR): $22,134 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are a christian rehabilitation facility that offers mens, womens, and youth homes for those in need or on the streets. We offer a 12 month rehab program

What it reported doing in 2016

Theological courses are offered to residents who move through the rehab program. These courses help them learn to live a productive drug & alcohol free life & contribute to society

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 96% 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 program spending has grown recently. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 64
  • Accountability: 51
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.1%; rating input score 52
  • Program expense ratio: 61.1%; rating input score 61
  • Fundraising efficiency: $6.44 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 10th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 11th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.6%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 24.7% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 46.4% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 32.9% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 52.1% of revenue deployed · 61.1% of spending went to programs
  • Governance: 3 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $387K in reported program spending
  • Leadership: top reported pay $46K · 5 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 3 filing years from 2014 to 2016
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.