Central United Methodist Church Foundation Inc

Nonprofit profile at a glance

EIN
856013010
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Albuquerque, NM, USA
Phone
5056813932
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$14,093
Expenses
$87,642
Assets
$1,755,051
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • DIANE GUTSCHER (PRESIDENT)
  • REV SANFORD COON (VICE PRESIDENT)

People named in this filing

  • DIANE GUTSCHER (PRESIDENT)
  • REV SANFORD COON (VICE PRESIDENT)
  • DONALD SMALL (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purposes of the foundation are exclusively benevolent, religious, charitable, educational, eleemosynary, health, literary and scientific, for the benefit of the central united methodist church, the New Mexico annual conference of the united methodist church and the united methodist church throughout the world.

What it reported doing in 2024

Scott crutchfield music & fine arts fund - underwrites music scholars who become artists in residence through our chancel choir and other music ministries.thrift shop legacy property fund - honors the social witness work of our thrift shop by assisting with deferred maintenance and projects outside the church's annual budget.reed assistance & general scholarship fund - offers christian vocation scholarships and furtherance of church work by, with, and for young people. Internship funding: provided financial support for music interns through the scott crutchfield music fund, enhancing the church's musical programs. Scholarship awards: granted scholarships to students pursuing theological and engineering studies, including funding for seminary studies at united theological seminary and the grannemann scholarship for engineering students at unm.fenn lecture fund - enables the church to invite and host speakers in alignment with the mission and vision to inspire, equip and educate the community.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 94
  • Accountability: 76
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 80th 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: -521.9%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 20.03; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 10.7% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 76.4% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.9% of spending went to programs
  • Governance: 15 of 15 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 7/100.