The Emmanuel Project

Nonprofit profile at a glance

EIN
881338984
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Riverside, CA, USA
Phone
9518487441
Rating
24
Verdict
REVIEW
Rating confidence
Moderate
Sector
Temporary Housing

Official website

Reported finances

Revenue
$415,061
Expenses
$377,319
Assets
$0
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JUAN CORNELL (EXECUTIVE DIRECTOR)
  • SALOTE TUPOU (CO-EXECUTIVE DIRECTOR)

Highest reported compensation

  • JUAN CORNELL (EXECUTIVE DIRECTOR): $16,096 total reported compensation

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

Overview

Mission

At nbsp; the nbsp; emmanuel nbsp; project nbsp; our nbsp; mission nbsp; is nbsp; to nbsp; provide nbsp; compassionate nbsp; and nbsp; high-quality nbsp; recuperative nbsp; care nbsp; services nbsp; to nbsp; individuals nbsp; recovering nbsp; from nbsp; acute nbsp; medical nbsp; conditions nbsp; and nbsp; injuries nbsp; while nbsp; also nbsp; playing nbsp; a nbsp; pivotal nbsp; role nbsp; in nbsp; reducing nbsp; hospital nbsp; cost nbsp; we nbsp; are nbsp; dedicated nbsp; to nbsp; enhancing nbsp; the nbsp; overall nbsp; well-being nbsp; of nbsp; our nbsp; residents nbsp; and nbsp; promoting nbsp; a nbsp; more nbsp; sustainable nbsp; and nbsp; cost-effective nbsp; healthcare nbsp; environment

What it reported doing in 2025

At the emmanuel project our mission is to provide compassionate and high-quality recuperative care services to individuals recovering from acute medical conditions and injuries while also playing a pivotal role in reducing hospital cost. We are dedicated to enhancing the overall well-being of our residents and promoting a more sustainable and cost-effective healthcare environment.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. 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: 0
  • Transparency & Controls: 67
  • Accountability: 10
  • Sustainability: 30
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 66.7%; rating input score 67; 0th 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: Limited
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 4.3%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $16K · 5 people listed
  • Consistency: 7 of 10 current checks pass · 3 findings to review
  • Schedules: 2 filed schedules
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.