The First Congregational Church of Lb

Nonprofit profile at a glance

EIN
951643320
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Long Beach, CA, USA
Phone
5624362256
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,310,891
Expenses
$1,741,905
Assets
$18,898,459
Liabilities
$998,070

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Douglas Emslie (President)

Highest reported compensation

  • Petra Malleis-Sternberg (Senior Minister): $130,691 total reported compensation

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

Overview

Mission

Church - Religious programs and charitable missions

What it reported doing in 2025

Church function serving approximately 350 members; many outside missions are supported as well.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 89% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 94
  • Accountability: 64
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.3%; rating input score 67
  • Program expense ratio: 80.3%; rating input score 80
  • 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; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 24.6%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 10.85; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 67.3% of revenue deployed · 80.3% of spending went to programs
  • Governance: 22 of 22 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $131K · 6 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.