Emmanuel Communities Inc

Nonprofit profile at a glance

EIN
814703797
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Naples, FL, USA
Phone
2392610894
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Management & Technical Assistance

Official website

Reported finances

Revenue
$664,218
Expenses
$369,981
Assets
$2,393,339
Liabilities
$20,408

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

Leadership & pay

8 people listed

Executive titles in this filing

  • John Rasmussen (President)
  • Joe Paterno (Vice President)
  • Howard Isaacson (CEO)

People named in this filing

  • Richard Bliese (Secretary / Treasurer)
  • Steve Popper (Director)
  • John Rasmussen (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To assist with community social service projects and community improvements through charitable support to qualifying nonprofit organizations working to implement these projects.

What it reported doing in 2024

Developed and implemented comprehensive management programs and provided services to enhance the operations of Emmanuel Evangelical Lutheran Church of Naples, Inc. The organization leads and supports the build-out of Emmanuel Park, including the development and implementation of plans, structures and services to be provided on the site and within the surrounding community.

Operating model

Revenue model
Donor-supported. 98% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.3%; rating input score 48
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $144.43 raised per $1 spent on fundraising; rating input score 90; 90th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 44.3%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 6.47; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 48.3% of revenue deployed · 86.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $320K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Highest-paid contractors: 1 contractor listed · $180K reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 48/100.