The Christian Science Association of the Pupils of Hal M Friesen Csb
Nonprofit profile at a glance
- EIN
- 330445027
- IRS 990 coverage
- 2014–2025
- Forms available
- Form 990 2025
- Location
- Morro Bay, CA, USA
- Phone
- 3606248788
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $37,384
- Expenses
- $28,502
- Assets
- $1,076,264
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- GIGI STOCK (1ST VICE PRESIDENT)
- CATHERINE PHILLIPS (2ND VICE PRESIDENT)
- LINDA EVERS (3RD VICE PRESIDENT)
Highest reported compensation
- SUSAN SHAW (SECRETARY/TREASURER): $8,300 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Tax-exempt organization conducts an annual religious conference in June at Irvine, CA church for approximately 50 Christian Science students.
What it reported doing in 2025
* Association meeting on 6/27/2025. * Expenses included $6,500 non-employee compensation to speaker Randal Craft, C.S. and facility costs. * Filed 2025 Form 1099-NEC + 1096 Annual Summary with IRS on 12/23/2025.
Operating model
- Revenue model
- Investment-supported. 75% of the money available for current operations came from recurring investment income.
- 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 37
- Transparency & Controls: 90
- Accountability: 74
- Sustainability: 69
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 41.4%; rating input score 41
- Program expense ratio: 43.6%; rating input score 44
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- 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: 23.8%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 37.76; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 29.1%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 4.8% per year; rating input score 100; 63rd percentile among comparable filings
- Revenue growth: 3.3% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: 2.9% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 41.4% of revenue deployed · 43.6% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $12K in reported program spending
- Leadership: top reported pay $8K · 4 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2014 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
- Moderate — Financial Efficiency: Program expense ratio scored 44/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Officer compensation ratio scored 7/100.