Center for Youth Evangelism Inc

Nonprofit profile at a glance

EIN
273294817
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Berrien Springs, MI, USA
Phone
2694718380
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$15,682,011
Expenses
$12,149,212
Assets
$7,450,370
Liabilities
$1,330,368

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Ron Whitehead (Executive Director Center for Youth Evangelism)
  • John Wesley Taylor V (President Andrews University)
  • G Alexander Bryant (President North America Division of SDA)
  • Ken Denslow (President Lake Union Conference of SDA)

Highest reported compensation

  • Akram Khan (Treasurer): $97,349 total reported compensation
  • Ron Whitehead (Executive Director Center for Youth Evangelism): $74,464 total reported compensation
  • Vern Byrd (Operations Manager): $59,342 total reported compensation

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

Overview

Mission

Promote religious education of youth and collect, create and disseminate materials and service for Seventh-day Adventist youth leaders around the world.

What it reported doing in 2024

Youth Ministry Resources

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.9%; rating input score 76
  • Program expense ratio: 96.6%; rating input score 97
  • Fundraising efficiency: $0.44 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 21st percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 22.5%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 75.9% of revenue deployed · 96.6% of spending went to programs
  • Governance: 8 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $11.7M in reported program spending
  • Leadership: top reported pay $97K · 11 people listed
  • Highest-paid contractors: 3 contractors listed · $792K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.