World Harvest School of Ministry

Nonprofit profile at a glance

EIN
475450249
IRS 990 coverage
2016–2020
Forms available
Form 990 2020, Form 990-EZ 2015, Form 990-N 2019
Location
Pigeon Forge, TN, USA
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$336,740
Expenses
$274,750
Assets
$86,772
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • MARK GALLO (President)
  • VANESSA SMITH (Vice President)

Highest reported compensation

  • MATTHEW JOHNSON (Executive Dir.): $77,625 total reported compensation
  • MARK GALLO (President): $61,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

World harvest school of ministry (whsom) is a one-year college accredited, biblically intensive, and spirit-filled preparatory school. It is designed for those individuals that have overcome life controlling issues, such as addiction and substance abuse, and that are also called into the five-fold ministry.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 81
  • Accountability: 0
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 72.4%; rating input score 72
  • Fundraising efficiency: $10 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.4%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 50.7%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 25.4% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 52.5% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 72.4% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $199K in reported program spending
  • Leadership: top reported pay $78K · 9 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2016 to 2020
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.