CEF Norcal
Nonprofit profile at a glance
- EIN
- 941502345
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Grass Valley, CA, USA
- Phone
- 5302774485
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Family Services for Adolescent Parents
- Affiliation
- Christianity
Reported finances
- Revenue
- $2,033,296
- Expenses
- $2,023,498
- Assets
- $808,745
- Liabilities
- $128,354
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Highest reported compensation
- CHELSEA CUMMINS (State Director): $88,573 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Child Evangelism Fellowship is an evangelical, bible-centered mission whose purpose is to evangelize boys and girls with the gospel of the Lord Jesus Christ and to establish/disciple them in the word of God and in a local church for Christian living.
What it reported doing in 2024
Minister to children through the Good New Club, Vacation Bible School, and teacher training. The Good News Club is a ministry of child evangelism fellowship in which trained teachers meet with groups of children in schools, homes, community centers, churches, apartments with their parents permission.Each week the teacher presents an exciting bible lesson using colorful materials from CEF press. CEF Norcal serves over 14,000 children.Christian Youth in Action is a program designed to train young people in effective and engaging ways to teach children about God. They attend a one to two week training school where they learn to present the gospel clearly on a child's level, counsel a child for salvation and lead a dynamic club ministry for kids. Components of the club include teaching a bible lesson, a real-life missionary story and a bible verse as well as leading songs, m games and a fun review time.
Operating model
- Revenue model
- Donor-supported. 97% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 92
- Accountability: 83
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.6%; rating input score 71
- Program expense ratio: 70.9%; rating input score 71
- Fundraising efficiency: $12.35 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 88.9%; rating input score 89; 20th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: 0.5%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 11.3% per year; rating input score 100; 68th percentile among comparable filings
- Revenue growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
- Asset growth: 9.7% per year; rating input score 100; 57th percentile among comparable filings
Details
- Where the money goes: 70.6% of revenue deployed · 70.9% of spending went to programs
- Governance: 8 of 9 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.4M in reported program spending
- Leadership: top reported pay $89K · 9 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 8 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
- Moderate — Sustainability: Operating margin scored 36/100.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.