Nonprofit · EIN 23-7136420
CHILD EVANGELISM FELLOWSHIP INC
Also known as UPPER MICHIGAN CHAPTER
Tax-exempt (reinstated) · SAULT S MARIE, MI 49783
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $189,010 | $162,367 | $26,643 | $127,350 | $21,452 | $105,898 |
| December 31, 2024 | 990-EZ | $144,292 | $159,761 | -$15,469 | $93,308 | $14,054 | $79,254 |
| December 31, 2023 | 990-EZ (amended) | $155,062 | $153,639 | $1,423 | $12,651 | – | $12,651 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $185,659
- Investment income
- $2,270
- Net income from sales of inventory
- $1,081
Expenses
- Compensation of officers, directors and key employees
- $107,590
- Salaries, compensation and benefits (total)
- $111,472
- Occupancy
- $6,500
- Other expenses
- $44,395
- Program services (functional)
- $160,091
Balance sheet and other
- Total assets, start of year
- $93,308
- Total assets, end of year
- $127,350
- Total liabilities, end of year
- $21,452
- Net assets, end of year
- $105,898
- Cash, savings and investments
- $127,350
- Gross receipts
- $189,399
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL HAMMEL | DIRECTOR | 40 | $56,000 | – |
| PATRICIA GUSTAFSON | DIRECTOR | 40 | $51,590 | $1,978 |
| RALPH POSTMA | VICE CHAIR | 0 | $0 | – |
| JEAN HEAD | SECRETARY | 0 | $0 | – |
| KAREN GREGG | TREASURER | 0 | $0 | – |
| IRWIN MCDONALD | DIRECTOR | 0 | $0 | – |
| CAROL MCDONALD | DIRECTOR | 0 | $0 | – |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL HAMMEL | DIRECTOR | 0 | $56,000 | – |
| PATRICIA GUSTAFSON | DIRECTOR | 0 | $45,587 | $1,747 |
| RALPH POSTMA | VICE CHAIR | 0 | $0 | – |
| JEAN HEAD | SECRETARY | 0 | $0 | – |
| KAREN GREGG | TREASURER | 0 | $0 | – |
| IRWIN MCDONALD | DIRECTOR | 0 | $0 | – |
| CAROL MCDONALD | DIRECTOR | 0 | $0 | – |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL HAMMEL | DIRECTOR | 0 | $54,520 |
| PATRICIA GUSTAFSON | DIRECTOR | 0 | $42,254 |
| RALPH POSTMA | VICE CHAIR | 0 | $0 |
| JEAN HEAD | SECRETARY | 0 | $0 |
| KAREN GREGG | TREASURER | 0 | $0 |
| IRWIN MCDONALD | DIRECTOR | 0 | $0 |
| CAROL MCDONALD | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1208, SAULT S MARIE, MI 49783-7208
- Signed the 990-EZ
- KAREN GREGG, TREASURER
- Phone
- (906) 440-6480
- Return prepared by
- LORI LANGENDORF CPA
Mission
BIBLE-CENTERED ORGANIZATION COMPOSED OF BORN-AGAIN BELIEVERS WHOSE PURPOSE IS TO EVANGELIZE BOYS AND GIRLS WITH THE GOSPEL OF THE LORD JESUS CHRIST AND TO ESTABLISH (DISCIPLE) THEM IN THE WORD OF GOD AND IN A LOCAL CHURCH FOR CHRISTIAN LIVING.
Program accomplishments
- EVANGELIZE BOYS AND GIRLS WITH THE GOSPEL OF THE LORD JESUS CHRISTExpenses $160,091
What it must file and when
IRS records say it files Not required (church). Churches are not required to file. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7136420
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Not required (church)
- Category (NTEE)
- Religion-related (X20)
- Group exemption
- 2029: CHILD EVANGELISM FELLOWSHIP INC
- Assets (IRS master file)
- $127,350
- Income (IRS master file)
- $189,399
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $189,010 | $162,367 | $127,350 | IRS |
| 990-EZ | December 2024 | $144,292 | $159,761 | $93,308 | XML |
| 990-EZ | December 2023 | $155,062 | $153,639 | $12,651 | XML |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7136420).
Questions about CHILD EVANGELISM FELLOWSHIP INC
- What is the EIN of CHILD EVANGELISM FELLOWSHIP INC?
- The employer identification number (EIN) of CHILD EVANGELISM FELLOWSHIP INC is 23-7136420.
- Is CHILD EVANGELISM FELLOWSHIP INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Which annual return does CHILD EVANGELISM FELLOWSHIP INC file?
- Form Not required (church). Churches are not required to file.
- When is the next return of CHILD EVANGELISM FELLOWSHIP INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHILD EVANGELISM FELLOWSHIP INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CHILD EVANGELISM FELLOWSHIP INC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $56,000 (DANIEL HAMMEL, DIRECTOR).
- How much revenue does CHILD EVANGELISM FELLOWSHIP INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $189,010, expenses of $162,367 and total assets of $127,350 at year end.
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