Massachusetts Congregational Charitable Society

Nonprofit profile at a glance

EIN
046013690
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Framingham, MA, USA
Phone
5085612240
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$728,260
Expenses
$282,210
Assets
$3,879,554
Liabilities
$119,921

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

Leadership & pay

26 people listed

Executive titles in this filing

  • REV DIANE BENNEKAMPER (PRESIDENT)
  • REV STEPHEN KENDRICK (VICE PRESIDENT)
  • REV DONNA DOLHAM (VICE PRESIDENT)

Highest reported compensation

  • REV MARK HARRIS (SECRETARY): $10,000 total reported compensation

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

Overview

Mission

The society provides financial relief and support for retired persons who have served as congregational ministers in Massachusetts or Maine, and for persons who are the spouses, widows/widowers, children, or former spouses of such ministers.congregational ministers shall include ministers who have served congregational, united church of christ, unitarian, universalist, or unitarian universalist churches. Spouse shall include any person married to a minister under the laws of the relevant jurisdiction.

What it reported doing in 2025

The society provides financial relief and support for retired persons who have served as congregational ministers in Massachusetts or Maine, and for persons who are the spouses, widows/widowers, children, or former spouses of such ministers.congregational ministers shall include ministers who have served congregational, united church of christ, unitarian, universalist, or unitarian universalist churches. Spouse shall include any person married to a minister under the laws of the relevant jurisdiction.there were 19 people receiving assistance during the year.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 93
  • Accountability: 51
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.5%; rating input score 84
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 69.2%; rating input score 69; 18th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 61.2%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 13.75; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.5% of spending went to programs
  • Governance: 18 of 26 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $238K in reported program spending
  • Leadership: top reported pay $10K · 26 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 17 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: 6 of 8 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.