1888 Message Study Committee

Nonprofit profile at a glance

EIN
020417308
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Berrien Sprgs, MI, USA
Phone
5802475437
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Humanities Organizations

Reported finances

Revenue
$227,909
Expenses
$340,964
Assets
$1,398,311
Liabilities
$742

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • Gerald Finneman (Vice President)
  • Robert Hunsaker (President)

People named in this filing

  • Harold Merriman (Director)
  • Michael Duncan (Director)
  • Kelly Kinsley (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Distribute religious literature throughout the world

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% 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. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 75
  • Accountability: 76
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.7%; rating input score 73
  • Fundraising efficiency: $6.71 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -49.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 4.1; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.7% of spending went to programs
  • Governance: 16 of 16 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $248K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 45 of 45 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Sustainability: Operating margin scored 4/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.