Eidos Christian Center

Nonprofit profile at a glance

EIN
270067607
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2019
Location
Foothill Ranch, CA, USA
Phone
9495107868
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Religious Printing, Publishing
Affiliation
Christianity

Reported finances

Revenue
$262,955
Expenses
$280,483
Assets
$159,480
Liabilities
$1,299

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Scott Waller (President/Treas)

Highest reported compensation

  • James P Moreland (Secretary): $83,396 total reported compensation
  • Scott Waller (President/Treas): $81,500 total reported compensation

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

Overview

Mission

To produce and distribute educational materials via writing, speaking, and teaching to promote a Christian worldview.

Operating model

Revenue model
Donor-supported. 71% 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

STRONG - 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: 97
  • Transparency & Controls: 92
  • Accountability: 48
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.7%; rating input score 99
  • Program expense ratio: 92.5%; rating input score 93
  • Fundraising efficiency: $604.33 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 19th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.7%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 58.8%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 98.7% of revenue deployed · 92.5% of spending went to programs
  • Governance: 2 of 4 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $260K in reported program spending
  • Leadership: top reported pay $83K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2010 to 2025
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Independent voting board scored 50/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.