Child Evangelism Fellowship Inc
Nonprofit profile at a glance
- EIN
- 231425042
- IRS 990 coverage
- 2020–2020
- Forms available
- Form 990 2020
- Location
- Waynesboro, PA, USA
- Phone
- 7177622115
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $263,499
- Expenses
- $242,435
- Assets
- $405,099
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- Sheldon Mellott (Chairman)
- Art Horne (Vice Chairman)
- Sally Miller (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 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Ministry to children
What it reported doing in 2020
Total children reached: 2826
Operating model
- Revenue model
- Donor-supported. 66% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 94% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 84
- Accountability: 88
- Sustainability: 56
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.2%; rating input score 85
- Program expense ratio: 90%; rating input score 90
- Fundraising efficiency: $35.79 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 7th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 8%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 1.67; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 85.2% of revenue deployed · 90% of spending went to programs
- Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $218K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 40 of 41 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.