The Community Presbyterian Church Trust

Nonprofit profile at a glance

EIN
686061355
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Danville, CA, USA
Phone
9258375525
Rating confidence
Limited
Affiliation
Christianity

Reported finances

Revenue
$0
Expenses
$0
Assets
$635,138
Liabilities
$387,153

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Jamie Van Randwyk (President)

People named in this filing

  • Kimberly Cory (Secretary)
  • Jamie Van Randwyk (President)
  • Brian Shepherd (Treasurer)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The trust was organized to support the operations and maintain the physical plant of Community Presbyterian Church and other special needs as may be determined by the Board of Trustees of the Trust by means of endowment fund(s). Currently, the trust has funds to aid widows and orphans in the community, to aid orphans worldwide, to assist the pastors of Community Presbyterian Church in buying homes within the community and to assist persons embarking upon short-term missions.

What it reported doing in 2024

Trust is accumulating corpus to make grants to the church and others covered under the trust. Insufficient corpus exists at this time to produce income for this purpose. Therefore, no grants were made this year for this purpose.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 77
  • Accountability: 88
  • Sustainability: 1
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 5th 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0.61; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -40.9% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: Limited
  • Asset growth: 0.5% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.