Christian Association for Psychological Studies Inc

Nonprofit profile at a glance

EIN
386089061
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Wilsonville, OR, USA
Phone
6306399478
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$351,822
Expenses
$301,001
Assets
$736,964
Liabilities
$56,317

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

Leadership & pay

9 people listed

Executive titles in this filing

  • WILLIAM BUHROW PSY D (PRESIDENT)

Highest reported compensation

  • WILLIAM BUHROW PSY D (PRESIDENT): $6,754 total reported compensation

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

Overview

Mission

The purpose of caps it to promote: (1)study of the integration of christianity and the behavioral sciences at both theoretical and applied levels; (2)fellowship among christians in psychological and related disciplines; (3)the spiritual, emotional, and professional well-being of our members; (4)educational and research opportunities that advance the mental health disciplines as avenues of ministry in, and to, the world.

What it reported doing in 2025

The christian association for psychological studies (caps) accomplishes its program: (1)through support of psychological studies and research and enhancing the integration of psychology and christianity. A major means of doing this is through publications. The journal of psychology and christianity is sent to about 1,056 members and readership is greater. (2)through conventions and conferences. Each year an international convention is held and up to five regional conferences are held. (3)through assisting pastors and missionaries of any christian denomination to improve their education, training, and experience regarding the integration of psychology and christianity, and also to enhance their pastoral ministries and increase networking; and (4)through assisting students and interns, especially those preparing for psychological and pastoral activities, by helping them get placed, improving their educations and providing awards for research and scholarly papers.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
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. Program spending has declined or grown slowly and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 82
  • Accountability: 90
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.6%; rating input score 82
  • Program expense ratio: 97.5%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 14.4%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 2.45; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 81.6% of revenue deployed · 97.5% of spending went to programs
  • Governance: 10 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $293K in reported program spending
  • Leadership: top reported pay $7K · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.