Great Commandments Ministries EIN 91-1660952 Form 990 (PDF) Claim this org

Great Commandments Ministries

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Trains young adults in Bible truths and supports missionaries and church plants. For fiscal year 2024 it reported $681K in revenue, $679K in expenses, and $1.1M in net assets.Pt I

Type
Religious organization · Religion
Location
Tieton, WA
Website
www.gcmacts.com
Filings
5 on file (2020–2024)
Revenue
$681KFY2024
Expenses
$679K
Net assets
$1.1M
People
7
Filings
5
Updates
0
More identity details & actions ⌄
EIN  91-1660952 Religious organization Tieton, WA
Form 990 (PDF)
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Size
$100K–1M
What they do
Trains young adults in Bible truths and supports missionaries and church plants.
Leadership
Jeffrey Sutton · President · $72K
Money in and out
$681K revenue, $679K expenses
Bottom line
84% program efficiency
Where the money goes · FY2024
Total revenue
$681K
Pt VIII · Ln 12
Total expenses
$679K
Pt IX · Ln 25
Net assets
$1.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $2K
Where spending went · Part IX cols B–D
Program services $0.84 Management & general $0.13 Fundraising $0.03
Program efficiency
84%
of spending reaches programs▲ +14% vs prior filing year
Operating runway
2.1mo
months of highly liquid reserves at operating expense rate0% vs prior filing year
Surplus margin
+0.2%
revenue over expenses, this year▼ -99% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$681K
FY2024▼ -27%
Expenses
$679K
FY2024▲ +4%
Total assets
$1.2M
FY2024-0.2%
Total liabilities
$104K
FY2024▼ -3%
Total revenue
$681K
Pt VIII · Ln 12
Total expenses
$679K
Pt IX · Ln 25
Net assets
$1.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$2K
Total assetsPt X · Ln 16$1.2M
Program-expense ratioPt IX · col B84%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 46

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CGreat Commandments Ministries
EINHdr · item D91-1660952
Principal addressHdr · item CTieton, WA
WebsiteHdr · item Jwww.gcmacts.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFReligion (X20Z)
Ruling yearIRS BMFMar 1997

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$72,341Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Jeffrey Sutton’s $72K as President is at the 73rd percentile of top reported officer pay among 2136 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jeffrey Sutton$72,341$71,878$92,483$77,574$98,128

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $570K of program spending, described in the organization's own filed words · FY2024.
01

Ministry and Missions Support

Financial and practical support for our missionaries both state-side and overseas including a church in Romania a church in Mexico and state-side missionaries serving in our programs ACTS and SOJOURN described below. This year there have been 7 families and 3 single adults being served through this missionary support.

$465Kprogram expense
02

Antioch Christian Training School Acts

ACTS has two distinct but complimentary semesters. Each semester is a four month long full-time and residential program serving up to 18 students per session. The first semester of ACTS focuses on the foundations of theology and how to live the Christian life.

$103Kprogram expense
03

Sojourn

A program offered to the public it is a weekly gathering for college-age students for Bible teaching and Christian fellowship.

$2Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$567K · 83%
Program service revenue$94K · 14%
Other revenue$20K · 3%
Contributions & grants83%$567K
Program service revenue14%$94K
Other revenue3%$20K
Investment income$3
Total revenueLn 12$681K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.84 Management & general $0.13 Fundraising $0.03
Program services84%$571K
Management & general13%$88K
Fundraising3%$20K
Total functional expensesLn 25$679K

Balance Sheet

Part X · end of year
CashLn 1$121K
Total assetsLn 16$1.2M
Total liabilitiesLn 26$104K
Total net assetsLn 32$1.1M
Months of cash on handcomputed2.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $121K · Operating expenses/yr $679K
2.1 months
Where the money goes
Program services
Program services $571K · Total expenses $679K
84%
Management & General
Management & general $88K · Total expenses $679K
13%
Fundraising
Fundraising $20K · Total expenses $679K
3%
Cost to raise $1
Fundraising expense (3-yr avg) $22K · Solicited contributions (3-yr avg) $688K
$0.03 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $567K · Total revenue $681K
83%
Government reliance
Government grants $0 · Total revenue $681K
0%
Earned-income share
Program service revenue $94K · Total revenue $681K
14%
Investment reliance
Investment income $3 · Total revenue $681K
<0.01%
Program self-sufficiency
Program service revenue $94K · Total expenses $679K
14%
Growth & trend
Revenue growth (YoY)
This year $681K · Prior year $930K
-27%
Revenue CAGR
FY2020 $686K · FY2024 $681K
-0.2%
Net-asset trend (YoY)
End of year $1.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $681K · Expenses $679K
+0.2%
Liabilities-to-Assets
Total liabilities — · Total assets $1.2M
Net-asset ratio
Net assets $1.1M · Total assets $1.2M
92%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $1.2M
0%
People & payroll
Highest Reported Total Compensation
Individual Jeffrey Sutton · Reported title President · Highest reported compensation $72K · Total expenses $679K
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $406K · Total expenses $679K
60%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 84%
Overhead ratio 13%
Fundraising cost ratio 3%
Revenue growth -27%
Investment management fee ratio 0%
Legal fee ratio 1%
Accounting fee ratio 0%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$24

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$681K revenue · viewing · ⤓ 990 PDF
FY2023$930K revenue · ⤓ 990 PDF
FY2022$727K revenue · ⤓ 990 PDF
FY2021$1.2M revenue · ⤓ 990 PDF
FY2020$686K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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