Immanuel Evangelical Lutheran Church

Nonprofit profile at a glance

EIN
520729004
IRS 990 coverage
2020–2020
Forms available
Form 990 2020
Location
Manchester, MD, USA
Phone
4103744463
Rating
32
Verdict
REVIEW
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$237,799
Expenses
$353,225
Assets
$435,365
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Connie Dattilio (Vice President)
  • Frank Burnette (President)

Highest reported compensation

  • Pastor Charles Marshall (Pastor): $72,890 total reported compensation
  • Rachel Murphy (Office Manager): $42,162 total reported compensation
  • Jerry Hoffman (Organist): $17,504 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To commit ourselves to making Christ know through worship, service, outreach, learning, and loving one another.

What it reported doing in 2020

Paid to the Delaware Maryland Synod to provide services for churches in the Evangelancial Church in America

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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 5
  • Transparency & Controls: 92
  • Accountability: 5
  • Sustainability: 26
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.7%; rating input score 7
  • Program expense ratio: 3.1%; rating input score 3
  • 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -48.5%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.23; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 38.9%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 6.7% of revenue deployed · 3.1% of spending went to programs
  • Governance: 0 of 159 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $11K in reported program spending
  • Leadership: top reported pay $73K · 8 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 3/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.