Charitable Union

Nonprofit profile at a glance

EIN
381405611
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Battle Creek, MI, USA
Phone
2699647234
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Gift Distribution

Official website

Reported finances

Revenue
$3,084,919
Expenses
$2,922,956
Assets
$1,995,419
Liabilities
$41,674

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • PETER PHELPS (PRESIDENT)

Highest reported compensation

  • TERESA ALLEN (EXECUTIVE DI): $102,989 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Serving children and families in need in the calhoun county, Michigan area.

What it reported doing in 2025

Collect used clothing and distribute to those in need. Providing leadership and collaboration in community projects dealing with homelessness, poverty and changes in the structure of social institutions. Engaging in advocacy actions in collaboration with clients and other community and non-profit organizations. During 2025 the agency provided items to 13,701 households and 37,213 people in the greater battle creek area.

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

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.8%; rating input score 91
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: $139.77 raised per $1 spent on fundraising; rating input score 90; 90th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 5.3%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 90.8% of revenue deployed · 93.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $103K · 10 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.