Church Extension Services Inc

Nonprofit profile at a glance

EIN
486107816
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Goshen, IN, USA
Phone
5745339511
Rating confidence
Limited
Sector
Fund Raising and Fund Distribution
Affiliation
Christianity

Reported finances

Revenue
$0
Expenses
$46,046
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • RODNEY D DILLER (VICE PRESIDENT)
  • MARK A REGIER (PRESIDENT/TREASURER)
  • DAVE GAUTSCHE (ASSISTANT VICE PRESIDENT)

Highest reported compensation

  • GLEN KAUFFMAN (FINANCIAL ADVISOR): $261,720 total reported compensation
  • CLAIR SAUDER (FINANCIAL ADVISOR): $247,690 total reported compensation
  • STEVE HERENDEEN (FINANCIAL ADVISOR): $234,592 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To make loans to mennonite congregations that do not qualify for commercial loans for the acquisition, construction, or improvement of worship facilities and church-related facilities and sites. Also, to make loans to other mennonite congregations and denomination agencies that may or may not qualify for commercial loans.

What it reported doing in 2014

Cash transferred to the mennonite foundation in an effort to liquidate operations.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 65
  • Accountability: 70
  • Sustainability: 1
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 80%; rating input score 80; 24th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 730.8%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -155.6% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -272.7% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -56.9% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 79.3% of spending went to programs
  • Governance: 4 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $37K in reported program spending
  • Leadership: top reported pay $262K · 15 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 4 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.