Epworth By The Sea Endowment Foundation Incorporated

Nonprofit profile at a glance

EIN
582109680
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
St Simons Island, GA, USA
Phone
9126388688
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,735,293
Expenses
$917,196
Assets
$19,945,530
Liabilities
$5,178

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Carlos Cantu (CEO)
  • Joel Willis (Former CEO)

Highest reported compensation

  • Joel Willis (Former CEO): $113,892 total reported compensation
  • Carlos Cantu (CEO): $91,432 total reported compensation
  • Tiffany Flavell (Secretary): $58,548 total reported compensation

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

Overview

Mission

ENCOURAGE DONATIONS TO BENEFIT ITS SUPPORTED ORGANIZATION, Epworth by the Sea, a hospitality ministry which provides a Christian place for worship, study, and fellowship.

What it reported doing in 2025

THE PURPOSE OF THE FOUNDATION IS TO ENCOURAGE DONATIONS TO THE FOUNDATION WHICH SHALL BE HELD AND INVESTED BY THE DIRECTORS FOR THE BENEFIT OF Epworth by the Sea to ensure the place is available for generations of youth, families, and group ministries.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 94
  • Accountability: 65
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.6%; rating input score 79
  • Program expense ratio: 88.2%; rating input score 88
  • Fundraising efficiency: Limited

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; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 87.5%; rating input score 88; 24th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 47.1%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 21.75; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 22.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 14.8% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 78.6% of revenue deployed · 88.2% of spending went to programs
  • Governance: 7 of 8 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $809K in reported program spending
  • Leadership: top reported pay $114K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and related organizations
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 6 of 9 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.