Emmanuel College

Nonprofit profile at a glance

EIN
042105769
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Boston, MA, USA
Phone
6177359822
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
University or Technological Institute
Affiliation
Christianity

Official website

Reported finances

Revenue
$142,670,427
Expenses
$139,652,294
Assets
$440,087,386
Liabilities
$273,069,820

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

Leadership & pay

31 people listed

Executive titles in this filing

  • BETH ROSS EDD (PRESIDENT)
  • MARY KATHLEEN BOYD (FORMER PRESIDENT)

Highest reported compensation

  • BETH ROSS EDD (PRESIDENT): $435,852 total reported compensation
  • MARY KATHLEEN BOYD (FORMER PRESIDENT): $262,866 total reported compensation
  • DIANE SHEA (DEAN OF NURSING): $249,807 total reported compensation

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

Overview

Mission

See schedule o

What it reported doing in 2024

Academic support and student services for over 2,112 students including expenses for academic advising, academic resource center, disability services, internships and career services, student activities, student clubs, counseling, health services, campus ministry, athletics and operation of the college's library containing over 526,132 titles in the electronic, circulating and reference collections; more than 107,208 active journal subscriptions in printing and 61,556 print volumes.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 73
  • Accountability: 95
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.2%; rating input score 88
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: $3.58 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 99.9%; rating input score 100; 48th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 40th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.1%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 3.15; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.62; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 88.2% of revenue deployed · 84% of spending went to programs
  • Governance: 22 of 24 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $117.3M in reported program spending
  • Leadership: top reported pay $436K · 31 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.3M reported
  • Consistency: 42 of 42 current checks pass
  • Schedules: 12 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 2 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.