Soumc Endowment Foundation

Nonprofit profile at a glance

EIN
311591377
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Sherman Oaks, CA, USA
Phone
8187890351
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development
Affiliation
Christianity

Reported finances

Revenue
$42,347
Expenses
$36,809
Assets
$746,917
Liabilities
$1,501

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

Leadership & pay

8 people listed

People named in this filing

  • Renoldo Guevara (Director)
  • Stephen Heu (Director)
  • Arthur Hutchinson (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

SOUMC Endowment Foundation (SOUMCEF) supports the Sherman Oaks United Methodist Church (SOUMC) by contributing to building maintenance, to world-wide mission projects of the connectional United Methodist Church, and to Local Ministries.

What it reported doing in 2025

Trustee Projects: The SOUMCEF supports SOUMC by contributing to building maintenance which is coordinated by the Trustees of SOUMC. Payments are distributed based on receipts submitted by the Trustees up to the budgeted amount.

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

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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 93
  • Accountability: 64
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.6%; rating input score 78
  • Program expense ratio: 89.3%; rating input score 89
  • 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; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 20.29; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 77.6% of revenue deployed · 89.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $33K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 5 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.