Disciples Seminary Foundation of the Christian Church (Disciples of Christ)

Nonprofit profile at a glance

EIN
952216982
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Fullerton, CA, USA
Phone
9096240712
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$905,418
Expenses
$801,980
Assets
$16,142,186
Liabilities
$9,949

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • CHRISTY NEWTON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTY NEWTON (EXECUTIVE DIRECTOR): $135,197 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

In covenant with the christian church (disciples of christ) and in cooperation with ecumenical and educational partners, disciples seminary foundation serves god through the formation and support of emerging theological leaders for diverse christian communities.

What it reported doing in 2024

The organization provides facilities, personnel, curricular, scholarships, and assistance to graduate students affiliated with the christian church (disciples of christ). For the year ended december 31, 2024, 73 students received grants totaling $128,420. The organization also provides continuing education for ministers and members of the western region christian church (disciples of christ).

Operating model

Revenue model
Investment-supported. 65% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% for grants.

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: 32
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 70
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.5%; rating input score 37
  • Program expense ratio: 32.6%; rating input score 33
  • Fundraising efficiency: $2.09 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.4%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 20.13; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 16.9%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -6.5% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 36.5% of revenue deployed · 32.6% of spending went to programs
  • Governance: 18 of 18 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $261K in reported program spending
  • Leadership: top reported pay $135K · 19 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2011 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 19/100.