Weirton Christian Center Inc

Nonprofit profile at a glance

EIN
550402344
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Weirton, WV, USA
Phone
3047482353
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$555,586
Expenses
$662,290
Assets
$2,387,625
Liabilities
$1,873

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DEAN MAKRICOSTAS (PRESIDENT)

Highest reported compensation

  • KIM WEAVER (DIRECTOR): $46,400 total reported compensation

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

Overview

Mission

The center is committed to serving god and the community with a focus on providing a strong foundation for children by meeting their spiritual, physical and emotional needs.

What it reported doing in 2024

The after school and summer programs served appx 185 children. The afterschool program offers a safe haven for children from kindergarten - ninth grade. We provide snacks, homework help, tutoring and many opportunities to help them grow. Volunteers provide lessons in art, music, crafts, fitness, crochet, dance, and more. Information classes with volunteer instructor are held to educate them about healthy food choice, fitness, drug abuse, violence, prevention, safety, self-reliance and good choices. Bible lessons are taught weekly with each age group. The program also sponsors appx 70 kids to attend christian summer camps that provide educational and recreation programs. There is also a community garden to teach the kids life skills and promote the healthy food classes.

Operating model

Revenue model
Donor-supported. 84% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 65
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: Limited

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: 93.8%; rating input score 94; 25th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 3.61; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.7% of spending went to programs
  • Governance: 15 of 16 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $561K in reported program spending
  • Leadership: top reported pay $46K · 16 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.