First United Methodist Church
Legal name: First United Methodist Church Foundation of Sioux Falls
Nonprofit profile at a glance
- EIN
- 460355004
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Sioux Falls, SD, USA
- Phone
- 605.336.3652
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $200,791
- Expenses
- $193,644
- Assets
- $4,600,639
- Liabilities
- $602,945
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- ELIZABETH REZEK (PRESIDENT)
Highest reported compensation
- JILL JOHNSON (SECRETARY): $26,651 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To make disciples of Jesus Christ for the transformation of the world. Our Program KIDSTOP is an after-school and summer program. The Pettigrew Heights neighborhood is known for its cultural diversity and has been identified as an economically low- to moderate-income neighborhood with underserved individuals and families who require assistance. Our Mission at Kidstop: To be a safe, nurturing, and learning place of choice for children in central Sioux Falls. We help these families with their childcare needs and provide the children with the experience of belonging, nurturing, and learning to grow into the adults they aspire to be in an environment free from worry.
What it reported doing in 2025
The organization supported first united methodist church of sioux falls by providing funding for programs considered non-essential to the operation of the church.
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.
The verdict
STRONG - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 94
- Accountability: 69
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.8%; rating input score 87
- Program expense ratio: 82.9%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.6%; rating input score 44; 44th percentile among comparable filings
- Total-asset coverage ratio: 23.76; rating input score 96; 96th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 6.3%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 9.3% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 4.9% per year; rating input score 100; 44th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 86.8% of revenue deployed · 82.9% of spending went to programs
- Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $161K in reported program spending
- Leadership: top reported pay $27K · 11 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 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 — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 44/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.