Child Evangelism Fellowship Inc Upper Michigan Chapter

Nonprofit profile at a glance

EIN: 237136420
IRS 990-EZ coverage: 2014–2025
Forms available: Form 990 2019, Form 990-EZ 2025
Location: Sault Sainte Marie, MI, USA
Phone: 9064406480
Rating: 92
Verdict: STRONG
Rating confidence: Moderate
Sector: Christianity
Affiliation: Christianity

Reported finances

Revenue: $189,010
Expenses: $162,367
Assets: $127,350
Liabilities: $21,452

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

Leadership & pay

7 people listed

People named in this filing

DANIEL HAMMEL (DIRECTOR)
PATRICIA GUSTAFSON (DIRECTOR)
RALPH POSTMA (VICE CHAIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Bible-centered organization composed of born-again believers 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 2025

Evangelize boys and girls with the gospel of the lord jesus christ

Operating model

Revenue model: Donor-supported. 98% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

Financial Efficiency: 90
Transparency & Controls: 100
Sustainability: 47
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 84.9%; rating input score 85
Program expense ratio: 98.6%; rating input score 99

Transparency & Controls

Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
Major donor itemization: Yes; rating input score 100

Sustainability

Operating margin: 14.1%; rating input score 63; 63rd percentile among comparable filings
Total-asset coverage ratio: 0.78; rating input score 51; 51st percentile among comparable filings
Liabilities to assets ratio: 0.17; rating input score 17; 17th percentile among comparable filings
Officer compensation ratio: 66.3%; rating input score 2; 2nd percentile among comparable filings

Growth

Program expense growth: 8% per year; rating input score 100; 54th percentile among comparable filings
Revenue growth: 2.4% per year; rating input score 100; 30th percentile among comparable filings
Asset growth: 27.7% per year; rating input score 100; 84th percentile among comparable filings

Details

Where the money goes: 84.9% of revenue deployed · 98.6% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $160K in reported program spending
Leadership: top reported pay $0 · 7 people listed
Consistency: 7 of 7 current checks pass
Schedules: 3 filed schedules
Filing history: 5 filing years from 2014 to 2025
Contacts: How to reach this organization
Money network: 4 filed money-flow records
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.

Review — Sustainability: Total-asset coverage ratio scored 51/100.
High — Sustainability: Officer compensation ratio scored 2/100.
High — Sustainability: Liabilities to assets ratio scored 17/100.