Church of the Brethren Credit Union
Nonprofit profile at a glance
- EIN
- 362448128
- IRS 990 coverage
- 2010–2010
- Forms available
- Form 990 2010
- Location
- Elgin, IL, USA
- Phone
- 8476223384
- Rating confidence
- Limited
- Sector
- Credit Unions
- Affiliation
- Christianity
Reported finances
- Revenue
- $261,974
- Expenses
- $274,147
- Assets
- $6,075,456
- Liabilities
- $5,451,298
Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
14 people listed
Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provides financial management services and promotes fiscal responsibility and strong stewardship of individual resources for the mutual benefit of all of its members, which includes members, employees, residents, students, any participant in church of the brethren pension plan (and family members of all of these groups) or affiliated with the church of the brethren.
What it reported doing in 2010
Provided savings deposit options to members. 1,890 share accounts at 12/31/2010.
Operating model
- Revenue model
- Other-operating. 74% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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: NotEnoughData
- Transparency & Controls: 100
- Accountability: 74
- Sustainability: 48
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 59th 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: 83.3%; rating input score 83; 22nd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -4.6%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 22.16; rating input score 96; 96th percentile among comparable filings
- Liabilities to assets ratio: 0.9; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 15.1%; rating input score 29; 29th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 10 of 12 board members independent · 5 of 8 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $95K · 14 people listed
- Consistency: 12 of 12 current checks pass
- Schedules: 3 filed schedules
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Liabilities to assets ratio scored 10/100.
- High — Sustainability: Officer compensation ratio scored 29/100.