The Christian Center

Legal name: Christian Center Inc

Nonprofit profile at a glance

EIN
351108615
IRS 990 coverage
2014–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023
Location
Anderson, IN, United States
Phone
765-649-4264
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$978,746
Expenses
$893,341
Assets
$1,989,117
Liabilities
$24,519

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • FRED ROB SPAULDING (EXECUTIVE DIRECTOR)

Highest reported compensation

  • FRED ROB SPAULDING (EXECUTIVE DIRECTOR): $110,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Christian Center serves people facing homelessness, addiction, poverty, or isolation—meeting immediate needs through shelter and meals and supporting long-term transformation. The Eleos Center serves as a vital hub for the unhoused, offering access to showers, laundry facilities, and connections to essential service providers. As a highly effective homeless engagement center, it plays a crucial role in supporting the community The People Behind the Mission We are guided by a passionate leadership team and supported by a dedicated board of directors who bring expertise, compassion, and faith to every decision. From our Executive Director to our case managers, cooks, chaplains, and thrift store volunteers, each person plays a part in carrying out the mission.

What it reported doing in 2023

Providing shelter, clothing & food for needy families within our community and surrounding areas, through the contributions of the public and the sale of donated clothing and furniture.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 86
  • Accountability: 63
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.7%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 2.23; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 46th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $893K in reported program spending
  • Leadership: top reported pay $110K · 11 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2014 to 2023
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.