Emmanuel Center Inc

Nonprofit profile at a glance

EIN
463205566
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Memphis, TN, USA
Phone
9015232617
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,093,851
Expenses
$650,575
Assets
$2,476,161
Liabilities
$36,192

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

Leadership & pay

10 people listed

Executive titles in this filing

  • ANGELA JOHNSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ANGELA JOHNSON (EXECUTIVE DIRECTOR): $79,500 total reported compensation

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

Overview

Mission

The emmanuel center exists to prepare youth with the resources, educational support, and the encouragement needed for success.

What it reported doing in 2024

Targeting "at-risk" youth, grades kindergarten - high school. The goal of emmanuel academy is to provide a safe and stimulating educational environment to help children during after-school hours. Participants are guided in a variety of activities and events. These activities include: homework help, tutoring in reading, math, and science, healthy living classes, weekly chapel service, and dinner. The center receives $43,620 in donated facilities from the church home trust of the episcopal diocese of west Tennessee towards their cause.

Operating model

Revenue model
Donor-supported. 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 77
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.4%; rating input score 41
  • Program expense ratio: 66.4%; rating input score 66
  • Fundraising efficiency: $20.03 raised per $1 spent on fundraising; rating input score 59; 59th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 18th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 40.5%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 3.81; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 12.2%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: -12.8% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -14.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 41.4% of revenue deployed · 66.4% of spending went to programs
  • Governance: 9 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $432K in reported program spending
  • Leadership: top reported pay $80K · 10 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.