Association of Christian Economists
Nonprofit profile at a glance
- EIN
- 200222082
- IRS 990-EZ coverage
- 2023–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2022
- Location
- Holland, MI, USA
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $14,037
- Expenses
- $21,636
- Assets
- $168,198
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Stephen Smith (President)
- Sarah Hamersma (Vice President)
People named in this filing
- Stephen Smith (President)
- Sarah Hamersma (Vice President)
- Kristen Cooper (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To encourage Christian scholars to explore and communicate the relationship between their faith and the discipline of economics and to promote interaction and communication among Christian economists.
What it reported doing in 2024
Issue #82 of the Associations publication Faith & Economics was produced and made digitally available to all 127 individual and 19 institutional members in July 2024. Copies of issues were sent to institutional members and individual members who have print access. The publication is indexed in the electronic Journal of Economic Literature American Theological Libraries Association Religion Index and Ebsco Publishing databases. Articles are posted to RePec Research Papers in Economics.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 82
- Sustainability: 39
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 98.3%; rating input score 98
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -54.1%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 7.77; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 49.6% per year; rating input score 100; 93rd percentile among comparable filings
- Revenue growth: -167.9% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: -4.4% per year; rating input score 0; 25th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 98.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $21K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- 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 — Sustainability: Operating margin scored 12/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.