Emergency Chaplains INC

Tax-deductible

Durham, NC501(c)(3)Public Safety & DisasterEIN 26-2121418Revenue $275K in FY2024

On file with the IRSechap.orgPo Box 14762, 27709-4762 · Durham, NCTax-exempt since Aug 2008Publicly supported charity — 170(b)(1)(A)(vi)

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Emergency Chaplains exists to multiply the number of qualified Chaplains to serve public safety agencies.

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
Run by 100 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $41K a year · 17% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$112K
to officers and key staff · 53% of spending
Top officer’s pay higher than 77% of similar orgs
Concern: pay to officers and key staff is 53% of spending; over 30%.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 19.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $100
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$83K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$275K
+27% vs prior year
Spent
$213K
To programs
62%
Net assets
$314K
By yearFY2020–FY2024
Revenue
$275K
FY2024▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2020$213K
FY2021$233K
FY2022$239K
FY2023$217K
FY2024$275K
Expenses
$213K
FY2024▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$167K
FY2021$202K
FY2022$188K
FY2023$200K
FY2024$213K
Net assets
$314K
FY2024▲ +24%
Tap a bar for its year
Net assets by fiscal year
FY2020$154K
FY2021$185K
FY2022$236K
FY2023$253K
FY2024$314K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $132K Management & general 38% · $82K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $112K paid to officers and key staff.

Part VII, Section A · reportable compensation
$59,400Pt VII · Sec A
Secretary/Treasurer
$52,800Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Ralph Thompson’s $59K as President is at the 77th percentile of top reported officer pay among 825 $100K–1M public safety & disaster nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Ralph Thompson$59,400$54,000$50,000$45,000$36,000
Dylan Stone$52,800————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains and deploys chaplains to support public safety agencies.

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Provided by the organization

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3 programs · $132K · in their own filed words · FY2024
01

Recruiting, Training, and Certifiction

We recruit chaplains by working with churches and faith leaders to identify potential chaplains. Candidates are carefully screened. Those approved are trained, certified, mobilized, and managed through our certification program.

$132Kprogram expense
02

Chaplaincy Response to Crisis Calls

We provide chaplains to respond 24 hours a day when requested by a public safety agency. These chaplains provide on the scene care and crisis intervention alongside first responders. Chaplaincy presence on an active scene allows first responders to concentrate on the job at hand while knowing that those they serve are being cared for.

Pt IX · col B
03

Pastoral Care for First Responders

Chaplains build relationships with first responders and provide pastoral care services such as biblical counseling, visting the sick, and officiating funerals.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$100

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$275K
Ln 12
Gifts and grantsLn 1h$229K
Other incomeLn 4–11$42K
Investment incomeLn 3$3K
Money outPt IX
$213K
Ln 25
Programscol B$132K
Managementcol C$82K
Owns and owesPt X
$314K
net assets · Ln 32
Cash and savingsLn 1–2$347K
Total assetsLn 16$396K
LiabilitiesLn 26$83K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$229K
Noncash giftsLn 1g$50K
Investment incomeLn 3$3K
Other incomeLn 4–11$42K
Total revenueLn 12$275K
Assets in detailPt X, end of year
CashLn 1$143K
SavingsLn 2$203K
Cash and savings togetherLn 1–2$347K
InvestmentsLn 11–13$50K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$396K
LiabilitiesLn 26$83K
Net assetsLn 32$314K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$338K$347K
InvestmentsLn 11–13$50K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$338K$396K
LiabilitiesLn 26$85K$83K
Net assetsLn 32$253K$314K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$112K$59K$53K
Other employee benefitsLn 9$25K$19K$6K
Payroll taxesLn 10$9K$5K$4K
Accounting feesLn 11c$800$800
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$3K$828$2K
OccupancyLn 16$7K$4K$4K
TravelLn 17$2K$2K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$25K$22K$2K
All other expensesLn 24e$17K$13K$4K
Total functional expensesLn 25$213K$132K$82K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $275K$213K$61K$314K 990 PDF
FY2023 $217K$200K$17K$253K 990 PDF
FY2022 $239K$188K$51K$236K 990 PDF
FY2021 $233K$202K$31K$185K 990 PDF
FY2020 $213K$167K$46K$154K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $274,523 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $174,224$229,451
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$3,312
I-11 Other revenuePrior year $42,567$41,760
I-12 Total revenuePrior year $216,791$274,523
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $132,643$145,750
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $67,538$67,653
I-18 Total expensesPrior year $200,181$213,403
I-19 Revenue less expensesPrior year $16,610$61,120
Part VI · Governance 4 of 6 board members independent, 5 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $274,523 across 7 lines filed
VIII-1f All other contributions, gifts and grants$229,451
VIII-1g Noncash contributions (included above)$49,882
VIII-1h Total contributions, gifts and grants$229,451
VIII-3 Investment incomeExcluded from tax $3,312$3,312
VIII-8 Net income from fundraising eventsExcluded from tax $33,564$33,564
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,196$8,196
VIII-12 Total revenueRelated to mission $8,196 · Unrelated business $0 · Excluded from tax $36,876$274,523
Part IX · Statement of functional expenses $213,403 across 13 lines filed
IX-7 Other salaries and wagesPrograms $59,400 · Management $52,800$112,200
IX-9 Other employee benefitsPrograms $18,546 · Management $6,421$24,967
IX-10 Payroll taxesPrograms $4,544 · Management $4,039$8,583
IX-11c Accounting feesManagement $800$800
IX-12 Advertising and promotionPrograms $3,364$3,364
IX-13 Office expensesPrograms $828 · Management $2,158$2,986
IX-16 OccupancyPrograms $3,600 · Management $3,600$7,200
IX-17 TravelPrograms $2,192$2,192
IX-20 InterestManagement $2,317$2,317
IX-22 Depreciation, depletion and amortizationManagement $2,924$2,924
IX-23 InsurancePrograms $3,832$3,832
IX-24 Other expenses (24a–d)Programs $22,465 · Management $2,146$24,611
IX-24e All other expensesPrograms $12,928 · Management $4,499$17,427
IX-25 Total functional expensesPrograms $131,699 · Management $81,704 · Fundraising $0$213,403
Part X · Balance sheet $396,498 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $337,598$143,304
X-2 Savings and temporary cash investments$203,312
X-10c Land, buildings and equipment, netStart of year $0$0
X-12 Other securities$49,882
X-16 Total assetsStart of year $337,598$396,498
X-25 Other liabilitiesStart of year $85,084$82,864
X-26 Total liabilitiesStart of year $85,084$82,864
X-27 Net assets without donor restrictionsStart of year $252,514$313,634
X-32 Total net assets or fund balancesStart of year $252,514$313,634
X-33 Total liabilities and net assetsStart of year $337,598$396,498
Part XI · Reconciliation of net assets $313,634 net assets at year end
XI-1 Total revenue$274,523
XI-2 Total expenses$213,403
XI-3 Revenue less expenses$61,120
XI-4 Net assets at start of year$252,514
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$313,634

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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