Church of Union

Nonprofit profile at a glance

EIN
861934326
IRS 990 coverage
2021–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Traverse City, MI, USA
Phone
2314924119
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Interfaith Coalitions
Affiliation
Christianity

Official website

Reported finances

Revenue
$101,757
Expenses
$84,736
Assets
$51,103
Liabilities
$135

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

Leadership & pay

7 people listed

People named in this filing

  • Alexandra Benzar (Director)
  • Laurentiu Benzar (Director)
  • Christine Emerick (Executive Dir.)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To bring the teachings of Union and partner with us in creating Heaven on Earth.

What it reported doing in 2025

The Church of Union provides live events and weekly online services designed to guide participants in deepening their understanding and practice of the core principles of Unionism. These services are facilitated by trained volunteers who organize and conduct program activities. During the reporting period, programming was delivered both online and, where possible, in-person in accordance with applicable public health guidelines. Program activities vary in scope and complexity, requiring an average of approximately 20 hours per week to plan and execute. These services are primarily supported through voluntary donations and service-related fees. All donations and tithes received through these services are used to support the Churchs mission, including the continued development, delivery, and expansion of programs that promote the teachings and principles of Unionism.

Operating model

Revenue model
Donor-supported. 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 57
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.4%; rating input score 72
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 57.1%; rating input score 57; 19th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 16.7%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -14% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -6.1% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -6.6% per year; rating input score 0; 8th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 72.4% of revenue deployed · 86.9% of spending went to programs
  • Governance: 4 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $74K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Independent voting board scored 57/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.