Set Free Ministries

Nonprofit profile at a glance

EIN
383497803
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Wyoming, MI, USA
Phone
6167265400
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$4,301,678
Expenses
$2,981,960
Assets
$5,157,903
Liabilities
$2,513,868

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MARK WINDEMULLER (PRESIDENT)

Highest reported compensation

  • DEAN VANDER MEY (EXECUTIVE DI): $163,919 total reported compensation

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

Overview

Mission

Set free ministries (sfm) exists to make disciples of jesus through biblical training, counseling and justice. In doing so, we equip individuals and churches to bring god's healing and wholeness to hurting people worldwide.

What it reported doing in 2025

Domestic ministry: set free ministries (sfm) provides biblical counseling services that apply biblical truth and remove spiritual barriers resulting in deepening relationships with jesus christ. The services are provided through "freedom appointments" of which there were over 400 participants, in person and virtually. Additionally, sfm provided individuals, churches and ministries the training programs for ministry volunteers working out of the local office were provided in 2 sessions reaching approximately 45-50 individuals.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 50% for direct work, and 50% for grants.

The verdict

SUPPORTED - A large share of total spending goes to programs and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 63
  • Accountability: 95
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.1%; rating input score 54
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: $11.71 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 75th 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: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 30.7%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.73; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 17.2% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 54.1% of revenue deployed · 77.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $164K · 5 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.