Civic Intelligence

Set Free Ministries

EIN 38-3497803 • 501(c)3 • Grand Rapids, MI

Profile

Set free ministries (sfm) exists to make disciples of jesus through biblical training, counseling and justice. In doing so, we equip individuals and churches to bring god's healing and wholeness to hurting people worldwide.

700 36th Street SE Suite 108Grand Rapids, MI 49548-2332

setfreemin.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$152,256

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

8th percentile

-26%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-31%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$1,743,718

Down $603,873 (-26%) from 2023

Liabilities

Down

$419,401

Down $37,797 (-8.3%) from 2023

Net Assets

Down

$1,324,317

Down $566,076 (-30%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin14th percentile

Revenue

Down

$2,664,333

Down $1,200,816 (-31%) from 2023

Expenses

Down

$3,230,409

Down $141,636 (-4.2%) from 2023

Net Income

Down

-$566,076

Down $1,059,180 (-215%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $341,635Liabilities 2010: $20,686Net Assets 2010: $320,9492010Assets 2011: $151,132Liabilities 2011: $11,814Net Assets 2011: $139,3182011Assets 2012: $232,801Liabilities 2012: $25,245Net Assets 2012: $207,5562012Assets 2013: $569,807Liabilities 2013: $7,646Net Assets 2013: $562,1612013Assets 2014: $373,713Liabilities 2014: $8,378Net Assets 2014: $365,3352014Assets 2015: $353,228Liabilities 2015: $6,774Net Assets 2015: $346,4542015Assets 2016: $441,104Liabilities 2016: $8,478Net Assets 2016: $432,6262016Assets 2017: $866,164Liabilities 2017: $8,505Net Assets 2017: $857,6592017Assets 2018: $988,736Liabilities 2018: $7,670Net Assets 2018: $981,0662018Assets 2019: $1,201,893Liabilities 2019: $14,827Net Assets 2019: $1,187,0662019Assets 2020: $1,712,598Liabilities 2020: $13,397Net Assets 2020: $1,699,2012020Assets 2021: $1,893,555Liabilities 2021: $26,047Net Assets 2021: $1,867,5082021Assets 2022: $1,881,351Liabilities 2022: $484,062Net Assets 2022: $1,397,2892022Assets 2023: $2,347,591Liabilities 2023: $457,198Net Assets 2023: $1,890,3932023Assets 2024: $1,743,718Liabilities 2024: $419,401Net Assets 2024: $1,324,3172024

Highlighted filing

2024

Assets$1,743,718
Liabilities$419,401
Net Assets$1,324,317
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $658,9042010Expenses 2011: $1,358,4732011Expenses 2012: $989,9892012Revenue 2013: $1,444,563Expenses 2013: $1,089,958Net Income 2013: $354,6052013Revenue 2014: $1,218,096Expenses 2014: $1,414,922Net Income 2014: -$196,8262014Revenue 2015: $1,407,763Expenses 2015: $1,426,644Net Income 2015: -$18,8812015Revenue 2016: $1,237,986Expenses 2016: $1,151,814Net Income 2016: $86,1722016Revenue 2017: $1,698,518Expenses 2017: $1,273,485Net Income 2017: $425,0332017Revenue 2018: $1,556,538Expenses 2018: $1,433,131Net Income 2018: $123,4072018Revenue 2019: $2,262,119Expenses 2019: $2,056,119Net Income 2019: $206,0002019Revenue 2020: $1,995,528Expenses 2020: $1,483,393Net Income 2020: $512,1352020Revenue 2021: $1,902,924Expenses 2021: $1,734,617Net Income 2021: $168,3072021Revenue 2022: $2,405,119Expenses 2022: $2,875,338Net Income 2022: -$470,2192022Revenue 2023: $3,865,149Expenses 2023: $3,372,045Net Income 2023: $493,1042023Revenue 2024: $2,664,333Expenses 2024: $3,230,409Net Income 2024: -$566,0762024

Highlighted filing

2024

Revenue$2,664,333
Expenses$3,230,409
Net Income-$566,076
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,743,718
Liabilities
$419,401
Net assets
$1,324,317
Revenue
$2,664,333
Expenses
$3,230,409
Net income
-$566,076
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.42$1.32$2.66$3.23$0.57
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.46$1.89$3.87$3.37$0.49
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.48$1.40$2.41$2.88$0.47
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.03$1.87$1.90$1.73$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.01$1.70$2.00$1.48$0.51
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.01$1.19$2.26$2.06$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.01$0.98$1.56$1.43$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.01$0.86$1.70$1.27$0.43
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.01$0.43$1.24$1.15$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.01$0.35$1.41$1.43$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.01$0.37$1.22$1.41$0.20
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.01$0.56$1.44$1.09$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.03$0.21$0.99
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.14$1.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.02$0.32$0.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 28, 2025
Return Version
2024v5.0
Gross Receipts
$2,669,033
Mission and Program Overview

Mission

Set free ministries (sfm) exists to make disciples of jesus through biblical training, counseling and justice. In doing so, we equip individuals and churches to bring gods healing and wholeness to hurting people worldwide.

Discipleship training to teach people to know and live their daily lives by the word of god.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,131,625$1,292,837▲ $161,212
Pledges and Grants Receivable$750,000--
Land, Buildings, and Equipment, Net$27,919$47,328▲ $19,409
Prepaid Expenses and Deferred Charges$2,724$4,055▲ $1,331
Total Assets$2,347,591$1,743,718▼ $603,873
Other Assets Total$435,323$399,498▼ $35,825
Liabilities
Other Liabilities$435,323$399,498▼ $35,825
Accounts Payable and Accrued Expenses$21,875$19,903▼ $1,972
Total Liabilities$457,198$419,401▼ $37,797
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,478,643$1,129,419▼ $349,224
Net Assets With Donor Restrictions$411,750$194,898▼ $216,852
Total Net Assets Fund Balance$1,890,393$1,324,317▼ $566,076
Total Liabilities and Net Assets / Fund Balance$2,347,591$1,743,718▼ $603,873

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,328$50,581$97,909
Other Assets Org$399,498--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dean Vander MeyExecutive DiFT$145,006$7,250$152,256
Dean Vander MeyExecutive Director-$145,006$7,250$152,256

Board Members and Trustees

NameTitle
Mark WindemullerPresident
Troy CarlsonDirector - B
Jim TuukDirector - E
Tom KosterSecretary
Chuck AllesTreasurer
Dean BredewegVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,620,174
Program Service Revenue
$0
Investment Income
$38,962
Other Revenue
$5,197
All Other Contributions
$2,620,174
Change in Net Assets
$-566,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,664,276
Salaries, Compensation, and Employee Benefits$1,096,915
Other Expenses$469,218
Total Fundraising Expense$266,853
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,664,276--$1,664,276
Other Salaries and Wages$650,491$76,835$128,566$855,892
Current Officers, Directors, Trustees, and Key Employees$114,192-$38,064$152,256
Advertising$70,264-$17,829$88,093
Travel$77,950$363$8,277$86,590
Payroll Taxes$58,082$5,976$12,609$76,667
Occupancy$38,267$22,318$8,379$68,964
Information Technology$4,911$56,838$995$62,744
Office Expenses$15,283$25,013$11,516$51,812
Depreciation Depletion$10,158$288$1,767$12,213
Pension Plan Contributions$9,176$986$1,938$12,100
Insurance$1,230$7,871$737$9,838
Conferences and Meetings$9,761--$9,761
Fees for Services Accounting-$7,771-$7,771
Other Expenses$3,770$6,231$36,176$3,770
Fees for Services Legal-$3,607-$3,607
All Other Expenses$1,000--$1,000
Total Functional Expenses$2,749,459$214,097$266,853$3,230,409
International Activity

International Summary

Spending
$1,661,021

International Compliance

Foreign grant records maintained
Yes
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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaProgram Services, GrProvided Grants for--$1,638,021
South AsiaProgram Services,Provided Grants for--$23,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$399,498
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The executive director and treasurer review the form 990 prior to filing the return. A copy of the return is available for the board to review.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest policies are required to be signed by each board member and are periodically reviewed for any changes. The conflict of interest policy covers board of directors, officers, staff members, and employees. The board of directors and/or executive director reviews potential and/or actual conflicts of interest. Any person having a conflict of interest does not participate in any decision making process affecting the vendor/agency transaction.”

Form 990, Page 6, Part VI, Line 15A

“The compensation of the top official as set for each year, or the terms of compensation for a multi-year contract are established, reviewed, and approved by the board in advance. The board will collect information regarding amounts paid by comparable organizations for comparable services and consider how the proposed compensation compares to comparison information. This process is recorded in the meeting minutes.”

Form 990, Page 6, Part VI, Line 15B

“The compensation of all disqualified persons for each year, or the terms of compensation for a multi-year contract are established, reviewed, and approved by the board in advance. The board will collect information regarding amounts paid by comparable organizations for comparable services and consider how the proposed compensation compares to comparison information. This process is recorded in the meeting minutes.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Set Free Ministries
EIN
38-3497803
Phone
6167265400
Address
700 36TH STREET SE SUITE 108, GRAND RAPIDS, MI 49548-2332

Signing Officer

Name
Dean Vander Mey
Title
Executive Director
Phone
6167265400
Signed
2025-05-28

Organization Details

Principal Officer
Dean Vander Mey
Formed
1996
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
16
Volunteers
110

Preparer

Firm
Monroe Sweeris & Tromp Pc
Address
6617 CROSSINGS DR SE, GRAND RAPIDS, MI 49508-7358
Preparer
Carolyn M Van Allen
Phone
6165545800
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Set free ministries (sfm) exists to make disciples of jesus through biblical training, counseling and justice. In doing so, we equip individuals and churches to bring god's healing and wholeness to hurting people worldwide.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management believes they do not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 515 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.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt021875
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt019903
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/AdvertisingGrp/FundraisingAmt017829
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049548
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt038064
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0152256
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt09761
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IRS990/DepreciationDepletionGrp/FundraisingAmt01767
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0288
IRS990/DepreciationDepletionGrp/ProgramServicesAmt010158
IRS990/DepreciationDepletionGrp/TotalAmt012213
IRS990/Desc0DOMESTIC MINISTRY: SET FREE MINISTRIES (SFM) PROVIDES BIBLICAL COUNSELING SERVICES THAT APPLY BIBLICAL TRUTH AND REMOVE SPIRITUAL BARRIERS RESULTING IN DEEPENING RELATIONSHIPS WITH JESUS CHRIST. THE SERVICES ARE PROVIDED THROUGH "FREEDOM APPOINTMENTS" OF WHICH THERE WERE OVER 400 PARTICIPANTS, IN PERSON AND VIRTUALLY. ADDITIONALLY, SFM PROVIDED INDIVIDUALS, CHURCHES AND MINISTRIES THE TRAINING PROGRAMS FOR MINISTRY VOLUNTEERS WORKING OUT OF THE LOCAL OFFICE WERE PROVIDED IN 2 SESSIONS REACHING APPROXIMATELY 45-50 INDIVIDUALS.
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
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IRS990/ForeignActivitiesInd0true
IRS990/ForeignFinancialAccountInd0false
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IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm4CHUCK ALLES
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR - E
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR - B
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IRS990/ProgSrvcAccomActy2Grp/Desc0INTERNATIONAL MINISTRY: SET FREE MINISTRIES (SFM) PROVIDES TRAINING IN FREEDOM IN CHRIST PRINCIPLES IN CHURCHES IN UGANDA, BURUNDI, KENYA, MYANMAR, MIZORAM, ANDHRA PRADESH, INDIA AND DOMINICAN REPUBLIC. MISSION TRIPS ARE CONDUCTED TO UGANDA AND KENYA TO ASSIST IN THE WORK. ADDITIONALLY, WE PROVIDE SIGNIFICANT GRANTS FOR FOOD, MEDICAL SUPPLIES, LAND PURCHASE, CONSTRUCTION OF SCHOOLS AND ORPHANAGES, AND OTHER SUPPORT FOR VULNERABLE CHILDREN AND LOCAL CHURCHES.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES THEY DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0PROVIDED GRANTS FOR
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt6WIRE TRANSFER
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