Chinese Christian Church of Germantown

Nonprofit profile at a glance

EIN
202945008
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Germantown, MD, USA
Phone
3019805162
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$458,924
Expenses
$314,504
Assets
$1,637,179
Liabilities
$10,489

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

Leadership & pay

9 people listed

Highest reported compensation

  • Javid Muradov (EnglishMinister): $48,195 total reported compensation
  • Jiannwen Sheu (Elder): $24,011 total reported compensation
  • Wei Wu (Elder): $12,423 total reported compensation

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

Overview

Mission

Non-denominational local Christian church.

What it reported doing in 2024

General Christian Programs including - 1. Worship, Education, and Children program -- Three Sunday Worship Services (Chinese adult worship for 80 adults; English worship for 25 adult/youth; and children worship for 40 children), 6. Sunday school classes, weekly prayer meetings at church property, renting middle school for Sunday worship, Sunday school, and other major activities. 2. Fellowship and Caring program - Weekly and bi-weekly fellowship Bible studies and topic discussion among seven fellowships and one monthly senior fellowship. Caring program including the visiting of church members and non-members within the community, and welcoming gathering for new comers. This program also includes annual church wide picnic, annual family summer retreat, and twice a year church property clean up. For time to time, this program also conducting family relationship, and special topic such as visitation trainings. 3. Outreach and Evangelistic program - This program conducts evangelistic meetings at least once a year and evangelistic outreaches at local senior program centers.

Operating model

Revenue model
Donor-supported. 92% 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

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 70
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.2%; rating input score 69
  • Program expense ratio: 97%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.5%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 5.21; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 26.9%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -4.7% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 69.2% of revenue deployed · 97% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $305K in reported program spending
  • Leadership: top reported pay $48K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.