Adventist Community Services North America Inc

Nonprofit profile at a glance

EIN
203519054
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Columbia, MD, USA
Phone
4433917253
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,623,942
Expenses
$761,059
Assets
$7,516,446
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • W DERRICK LEA (ACS EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHAD GRUNDY (ACS DIRECTOR): $179,964 total reported compensation
  • CALVIN WATKINS (ACS DIRECTOR): $146,616 total reported compensation
  • KYOSHIN AHN (ACS DIRECTOR): $139,133 total reported compensation

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

Overview

Mission

Adventist community services north america (acsna) has been established as a humanitarian relief and individual/community development ministry to fulfill the mission of the seventh-day adventist church in the u.s., guam, and bermuda, which is to serve communities in christ's name.

What it reported doing in 2024

Community development/urban ministry - nad acs provides seed grants throughout the year to provide adventist community services centers to help with expansions, upgrades, and new innovations to meet the needs in their communities. Applications are received and reviewed by the review committee and recommended to the acs board for approval. Acsna also has conducted several acs leadership development symposiums: 1. Non-profit leadership certification program (nlcp. Nlcp is designed to equip pastors and church members with strategies and professional skills to successfully lead. It focuses on three major learning outcomes: a) managerial skills, b) leadership skills, and c) biblical concepts of holistic ministry. 2. Community services and urban ministry certification program. It contains 15 modules which instructor anywhere in the world can adopt and present to locals who desire to be better equipped to serve their communities. The modules are written by a variety of authors, and presented in a variety of styles and formats. This program was transcribed in three more languages, portuguese, french, and spanish.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 69% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 60
  • Accountability: 48
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.4%; rating input score 53
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 95.7%; rating input score 96; 43rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 41.7%; rating input score 42; 11th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 53.1%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 9.88; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 53.4% of revenue deployed · 96.4% of spending went to programs
  • Governance: 5 of 12 board members independent · 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $733K in reported program spending
  • Leadership: top reported pay $180K · 12 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes foreign activity, grants, and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 29 filed money-flow records
  • Related organizations: 30 filed related-organization links
  • 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 53/100.
  • Moderate — Accountability: Independent voting board scored 42/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.