Church of God 7Th Day

Nonprofit profile at a glance

EIN
556001043
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Salem, WV, USA
Phone
3047821411
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$839,441
Expenses
$728,851
Assets
$2,901,865
Liabilities
$0

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

Leadership & pay

12 people listed

Highest reported compensation

  • RICKY HERRERA (CHAIRMAN): $52,800 total reported compensation
  • PAUL HERRERA (TRUSTEE): $28,800 total reported compensation

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

Overview

Mission

Religious teaching & preaching

Operating model

Revenue model
Donor-supported. 93% 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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 64
  • Accountability: 5
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.3%; rating input score 36
  • Program expense ratio: 36.7%; rating input score 37
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • 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: 13.2%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 3.98; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 22.5%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -16.4% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 36.3% of revenue deployed · 36.7% of spending went to programs
  • Governance: 0 of 12 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $268K in reported program spending
  • Leadership: top reported pay $53K · 12 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.