Emanuel Lutheran Church
Emanuel Lutheran Church consistently operates with a financial surplus and no reported officer compensation.
EIN: 216016284 · Elmer, NJ · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $223K |
| Total Expenses | $173K |
| Program Spending | 90% |
| Net Assets | $443K |
| Transparency Score | 85/100 |
Is Emanuel Lutheran Church Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Emanuel Lutheran Church directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Emanuel Lutheran Church
Emanuel Lutheran Church (EIN: 216016284) is a nonprofit organization based in Elmer, NJ. The organization reported total revenue of $223K and total assets of $425K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Emanuel Lutheran Church's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Emanuel Lutheran Church is a small nonprofit that has been operating for 38 years, with 6 years of IRS 990 filings on record (2018–2023). Revenue has grown at a compound annual rate of 5.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $221K |
| Total Expenses | $173K |
| Surplus / Deficit | +$48K |
| Total Assets | $444K |
| Total Liabilities | $488 |
| Net Assets | $443K |
| Operating Margin | 21.9% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 30.8 months |
Financial Health Grade: A
In 2023, Emanuel Lutheran Church reported a surplus of $48K with revenue exceeding expenses, holds 30.8 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 6 years of filings (2018–2023), Emanuel Lutheran Church's revenue has grown at a compound annual growth rate (CAGR) of 5.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +61.2% | -4.6% | +12.2% |
| 2022 | -29.9% | +9.1% | -6.9% |
| 2021 | -3.7% | +3.3% | +7.5% |
| 2020 | +52.0% | +14.6% | +34.4% |
| 2019 | -21.2% | +34.0% | -1.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 7000 |
| IRS Ruling Date | 1988 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Emanuel Lutheran Church with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Emanuel Lutheran Church allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $48K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
Emanuel Lutheran Church consistently reports 0% officer compensation across all available filings, indicating that its leadership is likely volunteer-based or compensated through non-officer categories, which is highly efficient for an organization of its size.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Emanuel Lutheran Church's IRS 990 filings:
- NTEE code is unknown, limiting external categorization and comparison.
- 990-EZ filings provide less detailed financial breakdown compared to full 990 forms, making in-depth analysis of program vs. administrative spending challenging.
Strengths
The following positive indicators were identified for Emanuel Lutheran Church:
- Consistent financial surplus in most years, contributing to asset growth.
- Very low liabilities, consistently under $500, indicating strong financial management and minimal debt.
- 0% officer compensation reported across all filings, suggesting highly efficient use of funds and potentially volunteer leadership.
- Healthy asset base relative to annual revenue, providing financial stability and resilience.
- Consistent filing of IRS 990-EZ forms, demonstrating basic transparency.
Frequently Asked Questions about Emanuel Lutheran Church
Is Emanuel Lutheran Church a legitimate charity?
Based on AI analysis of IRS 990 filings, Emanuel Lutheran Church (EIN: 216016284) some concerns. Mission Score: 85/100. 2 red flags identified, 5 strengths noted.
How does Emanuel Lutheran Church spend its money?
Emanuel Lutheran Church directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Emanuel Lutheran Church tax-deductible?
Emanuel Lutheran Church is registered as a tax-exempt nonprofit (EIN: 216016284). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Emanuel Lutheran Church located?
Emanuel Lutheran Church is headquartered in Elmer, New Jersey and files with the IRS under EIN 216016284.
How many years of IRS 990 filings does Emanuel Lutheran Church have?
Emanuel Lutheran Church has 6 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $223K in total revenue.
Is Emanuel Lutheran Church a good charity?
Based on the available IRS 990 data, Emanuel Lutheran Church appears to be a financially sound organization. It consistently operates with a surplus, maintains very low liabilities, and reports no officer compensation, suggesting efficient use of funds. Its assets have also shown growth over the years, from $297,979 in 2018 to $443,764 in 2023.
How has the organization's financial health changed over time?
Emanuel Lutheran Church has shown consistent financial growth and stability. Its assets have increased from $297,979 in 2018 to $443,764 in 2023. Revenue has fluctuated but generally remained strong, with a notable surplus in most years, such as $48,317 in 2023 ($221,029 revenue vs. $172,712 expenses).
What is the organization's approach to executive compensation?
The organization reports 0% officer compensation in all available IRS 990 filings, indicating a highly efficient approach where leadership is likely volunteer-based or compensated through other means not classified as officer compensation on the 990-EZ form.
Filing History
IRS 990 filing history for Emanuel Lutheran Church showing financial trends over 6 years of public records:
Over 6 years of IRS 990 filings (2018–2023), Emanuel Lutheran Church's revenue has grown by 30.4%, moving from $170K to $221K. Total assets increased by 48.9% over the same period, from $298K to $444K. Total functional expenses rose by 65.2%, from $105K to $173K. In its most recent filing year (2023), Emanuel Lutheran Church reported a surplus of $48K, with revenue exceeding expenses. The organization holds $488 in liabilities against $444K in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $443K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $221K | $173K | $444K | $488 | — | — |
| 2022 | $137K | $181K | $395K | $488 | — | View 990 |
| 2021 | $195K | $166K | $425K | $488 | — | — |
| 2020 | $203K | $161K | $395K | $453 | — | View 990 |
| 2019 | $134K | $140K | $294K | $453 | — | View 990 |
| 2018 | $170K | $105K | $298K | $368 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $221K, expenses of $173K, and assets of $444K (revenue +61.2% year-over-year).
- 2022: Revenue of $137K, expenses of $181K, and assets of $395K (revenue -29.9% year-over-year).
- 2021: Revenue of $195K, expenses of $166K, and assets of $425K (revenue -3.7% year-over-year).
- 2020: Revenue of $203K, expenses of $161K, and assets of $395K (revenue +52.0% year-over-year).
- 2019: Revenue of $134K, expenses of $140K, and assets of $294K (revenue -21.2% year-over-year).
- 2018: Revenue of $170K, expenses of $105K, and assets of $298K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Emanuel Lutheran Church:
Data Sources and Methodology
This transparency report for Emanuel Lutheran Church is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.