The Association for Clinical Pastoral Education Inc

Nonprofit profile at a glance

EIN
581921094
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Atlanta, GA, USA
Phone
4043201472
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Emergency Assistance

Official website

Reported finances

Revenue
$3,293,402
Expenses
$3,354,851
Assets
$6,164,608
Liabilities
$1,116,189

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • LYNNETT GLASS (CEO/EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARC MEDWED (ASSOCIATE EXECUTIVE DIRECT): $252,472 total reported compensation
  • LYNNETT GLASS (CEO/EXECUTIVE DIRECTOR): $215,552 total reported compensation
  • TERESE IZAGUIRRE (BUSINESS AND EVENTS MANAGE): $195,321 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To positively affect people's lives by nurturing connections to the sacred through experiential education and spiritual care.

What it reported doing in 2024

General education - acpe certified cpe is offered in many kinds of settings: in hospitals and health care including university, children's, and veterans' facilities; in hospices; in psychiatric and community care facilities; in workplace settings; in geriatric and rehabilitation centers; and in congregational and parish-based settings. The textbooks for cpe include in-depth study of "the living human documents." by "living human documents," we mean both the people who receive care as well as a study of ourselves, the givers of care. Through the practice of ministry and the reflection thereon with supervisor and peers, the experiential learning that is cpe takes place.since acpe formed in 1967 (as a merger of four cpe organizations), nearly 200,000 units of acpe certified cpe have been offered to about 75,000 individuals from the united states and many other countries internationally. Approximately 9,000 units of acpe certified cpe are completed annually. Cpe students come from many different ethnic and cultural groups. Individuals from many faith traditions -- protestant, roman catholic, judaism, islam, orthodox christian, native american religions and buddhism -- have taken acpe accredited cpe.the association for clinical pastoral education is nationally recognized as an accrediting agency in the field of clinical pastoral education by the u.s. Secretary of education through the u.s. Department of education.the association holds annual and regional conferences, meetings and other communication with members to establish standards and leadership related to general education

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 93% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 62
  • Accountability: 91
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.6%; rating input score 61
  • Program expense ratio: 60.3%; rating input score 60
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 0; 0th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th 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: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 65.6%; rating input score 66; 18th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.9%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 19.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 60.6% of revenue deployed · 60.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $252K · 13 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 5 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 — Financial Efficiency: Fundraising efficiency scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.