Civic Intelligence

Adventist Community Services North

EIN 20-3519054 • 501(c)3 • Columbia, MD

Profile

Adventist community services north america (acsna) has been established as a humanitarian relief and individual/community development ministry to fulfill the mission of the seventh-day adventist church in the u.s., guam, and bermuda, which is to serve communities in christ's name.

9705 Patuxent Woods DriveColumbia, MD 21046

www.communityservices.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

90th percentile

53%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$179,964

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

74th percentile

14%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

38%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,516,446

Up $920,677 (+14%) from 2023

Liabilities

Down

$0

Down $60,549 (-100%) from 2023

Net Assets

Up

$7,516,446

Up $981,226 (+15%) from 2023

Revenue

Up

$1,623,942

Up $447,512 (+38%) from 2023

Expenses

Down

$761,059

Down $130,468 (-15%) from 2023

Net Income

Up

$862,883

Up $577,980 (+203%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,522,436Liabilities 2011: $53,960Net Assets 2011: $2,468,4762011Assets 2012: $3,203,879Liabilities 2012: $83,776Net Assets 2012: $3,120,1032012Assets 2013: $3,077,628Liabilities 2013: $34,819Net Assets 2013: $3,042,8092013Assets 2014: $3,276,535Liabilities 2014: $99,163Net Assets 2014: $3,177,3722014Assets 2015: $3,529,297Liabilities 2015: $201Net Assets 2015: $3,529,0962015Assets 2016: $4,177,131Liabilities 2016: $50Net Assets 2016: $4,177,0812016Assets 2017: $6,597,120Liabilities 2017: $12,516Net Assets 2017: $6,584,6042017Assets 2018: $6,995,939Liabilities 2018: $413Net Assets 2018: $6,995,5262018Assets 2019: $7,985,746Liabilities 2019: $100,200Net Assets 2019: $7,885,5462019Assets 2020: $6,984,022Liabilities 2020: $0Net Assets 2020: $6,984,0222020Assets 2021: $6,711,117Liabilities 2021: $0Net Assets 2021: $6,711,1172021Assets 2022: $6,411,268Liabilities 2022: $261,416Net Assets 2022: $6,149,8522022Assets 2023: $6,595,769Liabilities 2023: $60,549Net Assets 2023: $6,535,2202023Assets 2024: $7,516,446Liabilities 2024: $0Net Assets 2024: $7,516,4462024

Highlighted filing

2024

Assets$7,516,446
Liabilities$0
Net Assets$7,516,446

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2011: $903,100Expenses 2011: $748,272Net Income 2011: $154,8282011Revenue 2012: $1,517,312Expenses 2012: $865,685Net Income 2012: $651,6272012Revenue 2013: $851,514Expenses 2013: $928,808Net Income 2013: -$77,2942013Revenue 2014: $643,776Expenses 2014: $520,155Net Income 2014: $123,6212014Revenue 2015: $746,224Expenses 2015: $384,200Net Income 2015: $362,0242015Revenue 2016: $961,960Expenses 2016: $315,912Net Income 2016: $646,0482016Revenue 2017: $3,369,934Expenses 2017: $1,018,681Net Income 2017: $2,351,2532017Revenue 2018: $1,896,799Expenses 2018: $1,399,289Net Income 2018: $497,5102018Revenue 2019: $1,580,308Expenses 2019: $918,643Net Income 2019: $661,6652019Revenue 2020: $1,249,331Expenses 2020: $2,333,529Net Income 2020: -$1,084,1982020Revenue 2021: $944,295Expenses 2021: $1,311,791Net Income 2021: -$367,4962021Revenue 2022: $1,036,505Expenses 2022: $1,174,412Net Income 2022: -$137,9072022Revenue 2023: $1,176,430Expenses 2023: $891,527Net Income 2023: $284,9032023Revenue 2024: $1,623,942Expenses 2024: $761,059Net Income 2024: $862,8832024

Highlighted filing

2024

Revenue$1,623,942
Expenses$761,059
Net Income$862,883

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.52$0.00$7.52$1.62$0.76$0.86
2023Detailed filing. Detailed filing data is available for this year.$6.60$0.06$6.54$1.18$0.89$0.28
2022Detailed filing. Detailed filing data is available for this year.$6.41$0.26$6.15$1.04$1.17$0.14
2021Detailed filing. Detailed filing data is available for this year.$6.71$0.00$6.71$0.94$1.31$0.37
2020Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$1.25$2.33$1.08
2019Detailed filing. Detailed filing data is available for this year.$7.99$0.10$7.89$1.58$0.92$0.66
2018Detailed filing. Detailed filing data is available for this year.$7.00$0.00$7.00$1.90$1.40$0.50
2017Detailed filing. Detailed filing data is available for this year.$6.60$0.01$6.58$3.37$1.02$2.35
2016Detailed filing. Detailed filing data is available for this year.$4.18$0.00$4.18$0.96$0.32$0.65
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.00$3.53$0.75$0.38$0.36
2014Detailed filing. Detailed filing data is available for this year.$3.28$0.10$3.18$0.64$0.52$0.12
2013Summary only. Only limited summary data is available for this year.$3.08$0.03$3.04$0.85$0.93$0.08
2012Summary only. Only limited summary data is available for this year.$3.20$0.08$3.12$1.52$0.87$0.65
2011Summary only. Only limited summary data is available for this year.$2.52$0.05$2.47$0.90$0.75$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,623,942
Mission and Program Overview

Mission

Adventist community services north america (acsna) has been established as a humanitarian relief and individual/community development ministry to fulfill the mission of the seventh-day adventist church in the u.s., guam, and bermuda, which is to serve communities in christ's name.

See form 990, part iii, line 1

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,872,432$4,122,898▲ $250,466
Other Notes and Loans Receivable, Net$1,828,409$1,893,248▲ $64,839
Savings and Temporary Cash Investments$821,158$1,055,167▲ $234,009
Accounts Receivable$73,770$445,133▲ $371,363
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$6,595,769$7,516,446▲ $920,677
Liabilities
Accounts Payable and Accrued Expenses$60,549--
Total Liabilities$60,549$0▼ $60,549
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,443,570$7,173,379▲ $729,809
Net Assets With Donor Restrictions$91,650$343,067▲ $251,417
Total Net Assets Fund Balance$6,535,220$7,516,446▲ $981,226
Total Liabilities and Net Assets / Fund Balance$6,595,769$7,516,446▲ $920,677

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$13,089$13,089
Other Securities$4,122,898--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Calvin WatkinsAcs Director-$146,616$146,616
Kyoshin AhnAcs Director-$139,133$139,133
G Alexander BryantAcs Director-$134,841$134,841
Sharon MabenaAcs DirectorPT$133,180$133,180
W Derrick LeaAcs Executive Director-$127,794$127,794
Judy GlassAcs Director (treasurer)-$123,661$123,661

Board Members and Trustees

NameTitle
Chad GrundyAcs Director
Frank KrugerAcs Director
Lillie BuckinghamAcs Director
Luis BiazottoAcs Director
Michael KrugerAcs Director
Patty MarshAcs Director
Revenue and Support

Revenue Composition

Contributions and Grants
$1,375,843
Program Service Revenue
$4,958
Investment Income
$243,141
Other Revenue
$0
All Other Contributions
$1,009,528
Change in Net Assets
$862,883

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,623,942
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$927,716
Total Revenue per Audited Statements
$2,551,658
Total Revenue per Form 990
$1,623,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$504,083
Other Expenses$256,976
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$497,083--$497,083
Conferences and Meetings$113,415--$113,415
Advertising$27,582--$27,582
Fees for Services Accounting-$15,725-$15,725
Travel$9,448--$9,448
Foreign Grants$7,000--$7,000
All Other Expenses$4,246$491-$4,737
Other Expenses$1,336$2,430-$3,766
Total Functional Expenses$733,341$27,718$0$761,059

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,570,432
Expenses Not Reported on Form 990$809,373
Expenses per Audited Statements$761,059
Total Expenses per Form 990$761,059
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Southeastern ConferenceSpokane, WA501(c)(3)Garden, Cafe Updrade, Storage & Kitchen Expansion$37,125
Mt View ConferenceJamaica, NY501(c)(3)Center Upgrades, Literacy, Thrift Shop$30,000
South Central ConferenceMt Dora, FL501(c)(3)Upgrades for Food Pantries and Equipment$30,000
Rocky Mountain ConferenceDecatur, GA501(c)(3)Upgrades, New Flooring, Walk in Cooler$25,000
Georgia Cumberland ConferenceCalhoun, GA501(c)(3)Pallet, Shelving, Trailer for Homeless Ministry$20,000
Guam-micronesia MissionLansing, MI501(c)(3)Leadership Appropriations$20,000
Mid-america UnionRidgefield, WA501(c)(3)Leadership Appropriations$20,000
North Pacific UnionWestlake Village, CA501(c)(3)Leadership Appropriations$20,000
Northeastern ConferenceReno, NV501(c)(3)Upgrades and Equipemnt for Acs Centers$20,000
Pacific UnionBurleson, TX501(c)(3)Leadership Appropriations$20,000
Southwestern UnionDecatur, GA501(c)(3)Leadership Appropriations$20,000
South Atlantic ConferenceNashville, TN501(c)(3)Restoration Food Pantry and Storage Upgrade$18,700
Allegheny East ConferenceBoyertown, PA, Gq501(c)(3)For Acs Center Upgrades, Box Truck, Storage$15,000
Florida ConferenceMt Dora, FL501(c)(3)Hurricane Helene Relief$15,000
South Atlantic ConferenceDecatur, GA501(c)(3)Hurricane Milton Relief$15,000
Southeastern ConferenceBurleson, TX501(c)(3)Hurricane Relief$15,000
Allegheny West ConferenceColumbus, OH501(c)(3)Kitchen Renovation Acs Center Equipment$10,000
Arkansas-louisiana ConferenceShreveport, LA501(c)(3)Renovation of Acs Building$10,000
Chesapeake ConferenceColumbia, MD501(c)(3)Food Pantry Upgrades$10,000
Columbia Union ConferenceLincoln, NE501(c)(3)Leadership Appropriations$10,000
Michigan ConferenceParkersburg, WV501(c)(3)New Roof for Acs Center$10,000
Nevada-utah ConferenceSilver Spring, MD501(c)(3)Expansion of Food Ministry$10,000
Southwestern Union-501(c)(3)Smokehouse Creek Fire Relief$10,000
Upper Columbia ConferenceColumbia, MD501(c)(3)Garden Ministry$10,000
Potomac ConferenceDenver, CO501(c)(3)Shed for Food Distribution Program$8,000
Arkansas-louisiana ConferenceShreveport, LA501(c)(3)Tornado Response$7,000
Central States ConferenceKansas City, KS501(c)(3)Food Pantry Upgrades$6,707
Arkansas-louisiana ConferenceAltamonte Springs, FL501(c)(3)Hurricane Florence Response$6,000
South Atlantic ConferenceShreveport, LA501(c)(3)Hurricane Milton Rebuild$5,400

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

All management duties are performed by the general conference of seventh-day adventists, north america division.

Form 990, Part VI, Section A, Line 6

Acsna is a not-for-profit corp. The members of this corporation are the members of the north american division executive committee; the board of trustees conducts the business of the corporation.

Form 990, Part VI, Section A, Line 7A

The members of this corporation are the members of the north american division executive committee; the board of trustees conducts the business of the corporation. Members elect the board members.

Form 990, Part VI, Section A, Line 7B

Approval of the governing body decisions rests with the members. While routine operational items are handled by the board, changes, as such to the articles of incorporation, dissolution of major budgetary items are referred to the board for approval.

Form 990, Part VI, Section B, Line 11B

Organizations's process to review form 990: one or two key financial persons employed by the north american division of seventh-day adventists reviews the completed form 990 and related schedules. Then the governing body is given an opportunity to review the completed form 990 and all related schedules before it is filed with the irs.

Form 990, Part VI, Section B, Line 12C

All officers and directors of acsna are required to sign a conflict of interest statement annually. Since this is a core policy of the northamerican division which also affects acsna, the internal auditors check for compliance each audit year.

Form 990, Part VI, Section C, Line 19

Organizational documents all available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Adventist Community Services North
EIN
20-3519054
Phone
4433917253
Address
9705 PATUXENT WOODS DRIVE, COLUMBIA, MD 21046

Signing Officer

Name
W Derrick Lea
Title
Executive Director
Phone
4433917253
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
W Derrick Lea
Formed
2004
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Uhy Advisors Mid-atlantic Inc
Address
8601 ROBERT FULTON DRIVE SUITE 210, COLUMBIA, MD 21046
Preparer
Katsiaryna Vasiliev
Phone
4107205220
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 6: TOTAL NUMBER OF VOLUNTEERS

Adventist community services (acs) is supported by a dedicated group of volunteers, both within our conference offices and across local communities. These volunteers work tirelessly within their territories, guided by conference directors who actively promote and engage church members in acs's mission. Through their commitment, they help fulfill the mission of acs, providing compassionate service and support to those in need.

FORM 990, PART XII, LINE 2C:

Board of trustees oversee assumes responsibility for oversight of the audit.

Raw XML AppendixShowing 400 of 806 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm8FRANK KRUGER
IRS990/Form990PartVIISectionAGrp/PersonNm9LILLIE BUCKINGHAM
IRS990/Form990PartVIISectionAGrp/PersonNm10MICHAEL KRUGER
IRS990/Form990PartVIISectionAGrp/PersonNm11LUIS BIAZOTTO
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt2ACS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3ACS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4ACS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5ACS EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6ACS DIRECTOR (TREASURER)
IRS990/Form990PartVIISectionAGrp/TitleTxt7ACS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8ACS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9ACS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10ACS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11ACS DIRECTOR
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IRS990/MissionDesc0ADVENTIST COMMUNITY SERVICES NORTH AMERICA (ACSNA) HAS BEEN ESTABLISHED AS A HUMANITARIAN RELIEF AND INDIVIDUAL/COMMUNITY DEVELOPMENT MINISTRY TO FULFILL THE MISSION OF THE SEVENTH-DAY ADVENTIST CHURCH IN THE U.S., GUAM, AND BERMUDA, WHICH IS TO SERVE COMMUNITIES IN CHRIST'S NAME.
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IRS990/OtherExpensesGrp/Desc2PROFESSIONAL MEMBERSHIP
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY DEVELOPMENT/URBAN MINISTRY - NAD ACS PROVIDES SEED GRANTS THROUGHOUT THE YEAR TO PROVIDE ADVENTIST COMMUNITY SERVICES CENTERS TO HELP WITH EXPANSIONS, UPGRADES, AND NEW INNOVATIONS TO MEET THE NEEDS IN THEIR COMMUNITIES. APPLICATIONS ARE RECEIVED AND REVIEWED BY THE REVIEW COMMITTEE AND RECOMMENDED TO THE ACS BOARD FOR APPROVAL. ACSNA ALSO HAS CONDUCTED SEVERAL ACS LEADERSHIP DEVELOPMENT SYMPOSIUMS: 1. NON-PROFIT LEADERSHIP CERTIFICATION PROGRAM (NLCP. NLCP IS DESIGNED TO EQUIP PASTORS AND CHURCH MEMBERS WITH STRATEGIES AND PROFESSIONAL SKILLS TO SUCCESSFULLY LEAD. IT FOCUSES ON THREE MAJOR LEARNING OUTCOMES: A) MANAGERIAL SKILLS, B) LEADERSHIP SKILLS, AND C) BIBLICAL CONCEPTS OF HOLISTIC MINISTRY. 2. COMMUNITY SERVICES AND URBAN MINISTRY CERTIFICATION PROGRAM. IT CONTAINS 15 MODULES WHICH INSTRUCTOR ANYWHERE IN THE WORLD CAN ADOPT AND PRESENT TO LOCALS WHO DESIRE TO BE BETTER EQUIPPED TO SERVE THEIR COMMUNITIES. THE MODULES ARE WRITTEN BY A VARIETY OF AUTHORS, AND PRESENTED IN A VARIETY OF STYLES AND FORMATS. THIS PROGRAM WAS TRANSCRIBED IN THREE MORE LANGUAGES, PORTUGUESE, FRENCH, AND SPANISH.
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IRS990/ProgSrvcAccomActy3Grp/Desc0YOUNG ADULTS IN SERVICE (YAS) - A MINISTRY TO ENGAGE AND NETWORKS YOUTH AND YOUNG ADULTS BEYOND SERVICE MINISTRIES (MINISTRIES OF COMPASSION). IT IS FUNDAMENTALLY ROOTED IN THE MISSION STATEMENT OF ACS: "SERVING COMMUNITIES IN CHRIST'S NAME". THROUGH YAS, YOU ARE PART OF AN IMPORTANT NETWORK OF YOUNG PEOPLE THROUGHOUT NORTH AMERICA WHO DEVELOP THEIR LEADERSHIP SKILLS. YOU WILL ENGAGE IN RANDOM ACTS OF KINDNESS, STRATEGICALLY PLANNED SERVICE EVENTS, DISASTER RESPONSE AND EMERGENCY RELIEF. YAS TEAMS SEEK TO DEVELOP SUSTAINABLE COMMUNITY DEVELOPMENT FOR THE WHOLE COMMUNITY. THROUGH SERVICE YOU DEMONSTRATE COMPASSION, AND FOLLOW CHRIST'S EXAMPLE IN MEETING THE TEMPORARY AND PERMANENT NEEDS OF OTHERS. THE YAS NETWORK CONSISTS OF AFFILIATIONS WITH VARIOUS SCHOOLS, YOUTH ORGANIZATIONS, PATHFINDER CLUBS, AND YOUTH MINISTRIES, AND COMMUNITY SERVICE GROUPS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt094359
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OLDER ADULT MINISTRY - OFFERS A CURRICULUM WITH A VARIETY OF TOPICS THAT PREPARES VOLUNTEERS TO ADDRESS THE NEEDS OF ODLER ADULTS, CAREGIVERS, AND HOW TO AGE SUCCESSFULLY. PART OF THE FUNDS GOES FOR PROFESSIONAL MEMBERSHIPS IN ORDER TO MAINTAIN UP-TO-DATE MATERIAL AND EDUCATION ON THIS SUBJECT. THIS ALSO INCLUDES A WEB-PORTAL FOR CHUCH MEMBERS TO ACCESS INFORMATION RELATED TO AGING AND CARE.
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IRS990ScheduleD/TotalBookValueSecuritiesAmt04122898
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