Emmanuel School of Religion Dba Emmanuel Christian Seminary
Nonprofit profile at a glance
- EIN
- 620819352
- IRS 990 coverage
- 2009–2015
- Forms available
- Form 990 2015
- Location
- Johnson City, TN, USA
- Phone
- 4239261186
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Graduate, Professional Schools (Separate Entities)
- Affiliation
- Christianity
Reported finances
- Revenue
- $157,734
- Expenses
- $225,061
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
18 people listed
Highest reported compensation
- ROLLIN A RAMSARAN (DEAN): $50,147 total reported compensation
- DAN LAWSON (DIRECTOR OF DEVELOPMENT): $34,770 total reported compensation
- ROBERT HALL (CHIEF OPERATIONS OFFICER): $30,172 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The primary purpose of emmanuel christian seminary is to prepare men and women for effective ministry in these areas: worship, preaching and pastoral care, christian education, evangelism and church growth, cross-cultural missions, institutional and military chaplaincy, teaching in schools and colleges and christian exercise of other vocations. Emmanuel christian seminary seeks to fulfill the mission of the church by preparing men and women for effective christian ministry.
What it reported doing in 2015
Masters level tuition and fees: emmanuel christian seminary offers two residential degree programs for those who have attained a baccalaureate degree. The master of divinity degree is intended for those seeking comprehensive preparation for any of the pastoral ministries of the church. The master of arts in religion degree is designed primarily for those interested in advanced christian study who have chosen careers other than congregational leadership. The masters in christian ministry program began in 2013. The program offers an on campus intensive curriculum supported by on-line components for students seeking this degree.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 93% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 94
- Accountability: 90
- Sustainability: 3
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.4%; rating input score 87
- Program expense ratio: 60.1%; rating input score 60
- Fundraising efficiency: $6.77 raised per $1 spent on fundraising; rating input score 30; 30th 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; 79th 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: NotApplicable
- 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: -42.7%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 51.1%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: -72.4% per year; rating input score 0; 2nd percentile among comparable filings
- Revenue growth: -11.6% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -14.6% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 87.4% of revenue deployed · 60.1% of spending went to programs
- Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $135K in reported program spending
- Leadership: top reported pay $50K · 18 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 8 filed schedules · includes major donors and grants
- Filing history: 7 filing years from 2009 to 2015
- Contacts: How to reach this organization
- Money network: 3 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
- High — Sustainability: Operating margin scored 6/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 3/100.