Congregational Summer Assembly
Nonprofit profile at a glance
- EIN
- 381717198
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-EZ 2009
- Location
- Frankfort, MI, USA
- Phone
- 2313524751
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $615,448
- Expenses
- $539,891
- Assets
- $1,403,189
- Liabilities
- $22,071
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- LINDSAY BRUCE (PRESIDENT)
Highest reported compensation
- SOMERO AMY (MANAGING DIR): $47,514 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Religious and recreational activities. Religious activities include church services, music, sunday school classes, bible study and other related activities. Recreational activities include waterfront lessons, tennis lessons, softball, soccer, volleyball, operettas and other recreational activities.
What it reported doing in 2024
Recreational activities: waterfront lessons, tennis lessons, softball, soccer, volleyball, operettas, and other recreation activities
Operating model
- Revenue model
- Other-operating. 82% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 96% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 37
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 64
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 40.7%; rating input score 41
- Program expense ratio: 42%; rating input score 42
- 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: Limited
- Major donor itemization: Limited
- 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: NotApplicable
- 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: 12.3%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 2.6; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
- Officer compensation ratio: 8.8%; rating input score 41; 41st percentile among comparable filings
Growth
- Program expense growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings
- Revenue growth: 7% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: 5.9% per year; rating input score 100; 43rd percentile among comparable filings
Details
- Where the money goes: 40.7% of revenue deployed · 42% of spending went to programs
- Governance: 18 of 18 board members independent · 1 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $227K in reported program spending
- Leadership: top reported pay $48K · 18 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 2 filed schedules
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 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 41/100.
- Moderate — Financial Efficiency: Program expense ratio scored 42/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- Moderate — Sustainability: Officer compensation ratio scored 41/100.