Civic Intelligence

Child Evangelism Fellowship Inc

EIN 38-6091187 • 501(c)3 • Warrenton, MO

View Organization Page

Profile

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.

PO Box 348Warrenton, MO 63383

www.cefonline.com

Siviq Scores

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

Liabilities / Assets

45th percentile

0.13x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.10x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$136,767

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

87th percentile

28%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

49%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$16,928,570

Up $3,738,932 (+28%) from 2023

Liabilities

Up

$2,276,136

Up $102,213 (+4.7%) from 2023

Net Assets

Up

$14,652,434

Up $3,636,719 (+33%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin70th percentile

Revenue

Up

$21,853,226

Up $7,158,564 (+49%) from 2023

Expenses

Down

$18,262,546

Down $776,811 (-4.1%) from 2023

Net Income

Up

$3,590,680

Up $7,935,375 (+183%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $9,406,107Liabilities 2010: $3,759,953Net Assets 2010: $5,646,1542010Assets 2011: $9,956,578Liabilities 2011: $3,818,078Net Assets 2011: $6,138,5002011Assets 2012: $9,018,549Liabilities 2012: $4,276,526Net Assets 2012: $4,742,0232012Assets 2013: $8,662,368Liabilities 2013: $4,373,106Net Assets 2013: $4,289,2622013Assets 2014: $9,642,911Liabilities 2014: $5,180,596Net Assets 2014: $4,462,3152014Assets 2015: $9,309,051Liabilities 2015: $6,544,305Net Assets 2015: $2,764,7462015Assets 2016: $9,540,798Liabilities 2016: $5,988,164Net Assets 2016: $3,552,6342016Assets 2017: $10,668,903Liabilities 2017: $6,876,829Net Assets 2017: $3,792,0742017Assets 2018: $11,630,838Liabilities 2018: $5,456,967Net Assets 2018: $6,173,8712018Assets 2019: $11,833,142Liabilities 2019: $3,921,905Net Assets 2019: $7,911,2372019Assets 2020: $14,432,304Liabilities 2020: $3,430,630Net Assets 2020: $11,001,6742020Assets 2021: $17,855,849Liabilities 2021: $2,754,993Net Assets 2021: $15,100,8562021Assets 2022: $17,306,249Liabilities 2022: $2,507,623Net Assets 2022: $14,798,6262022Assets 2023: $13,189,638Liabilities 2023: $2,173,923Net Assets 2023: $11,015,7152023Assets 2024: $16,928,570Liabilities 2024: $2,276,136Net Assets 2024: $14,652,4342024

Highlighted filing

2024

Assets$16,928,570
Liabilities$2,276,136
Net Assets$14,652,434
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $13,773,3152010Expenses 2011: $15,191,9652011Expenses 2012: $16,963,0282012Revenue 2013: $16,669,594Expenses 2013: $17,128,255Net Income 2013: -$458,6612013Revenue 2014: $18,823,314Expenses 2014: $18,649,061Net Income 2014: $174,2532014Revenue 2015: $17,256,313Expenses 2015: $18,819,001Net Income 2015: -$1,562,6882015Revenue 2016: $17,742,295Expenses 2016: $16,693,159Net Income 2016: $1,049,1362016Revenue 2017: $16,862,673Expenses 2017: $16,705,310Net Income 2017: $157,3632017Revenue 2018: $18,802,895Expenses 2018: $16,842,958Net Income 2018: $1,959,9372018Revenue 2019: $17,679,612Expenses 2019: $16,033,323Net Income 2019: $1,646,2892019Revenue 2020: $17,716,575Expenses 2020: $14,676,176Net Income 2020: $3,040,3992020Revenue 2021: $20,135,294Expenses 2021: $16,464,058Net Income 2021: $3,671,2362021Revenue 2022: $19,907,678Expenses 2022: $19,779,077Net Income 2022: $128,6012022Revenue 2023: $14,694,662Expenses 2023: $19,039,357Net Income 2023: -$4,344,6952023Revenue 2024: $21,853,226Expenses 2024: $18,262,546Net Income 2024: $3,590,6802024

Highlighted filing

2024

Revenue$21,853,226
Expenses$18,262,546
Net Income$3,590,680
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
$16,928,570
Liabilities
$2,276,136
Net assets
$14,652,434
Revenue
$21,853,226
Expenses
$18,262,546
Net income
$3,590,680
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.9$2.28$14.7$21.9$18.3$3.59
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$2.17$11.0$14.7$19.0$4.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.3$2.51$14.8$19.9$19.8$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.9$2.75$15.1$20.1$16.5$3.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$3.43$11.0$17.7$14.7$3.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$3.92$7.91$17.7$16.0$1.65
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$5.46$6.17$18.8$16.8$1.96
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$6.88$3.79$16.9$16.7$0.16
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.54$5.99$3.55$17.7$16.7$1.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.31$6.54$2.76$17.3$18.8$1.56
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.64$5.18$4.46$18.8$18.6$0.17
2013Detailed filing. Detailed filing data is available for this year.$8.66$4.37$4.29$16.7$17.1$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.02$4.28$4.74$17.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.96$3.82$6.14$15.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.41$3.76$5.65$13.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 18, 2025
Return Version
2024v5.2
Gross Receipts
$24,521,664
Mission and Program Overview

Mission

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.

Child evangelism fellowship is a bible-centered, worldwide organization composed of born-again believers whose purpose is to evangelize and disciple children with the gospel of the lord jesus christ through various classes and programs, to train individuals to become volunteer teachers and to produce literature relating to the ministries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,048,161$8,977,315▲ $3,929,154
Land, Buildings, and Equipment, Net$7,580,667$7,039,077▼ $541,590
Inventories for Sale or Use$390,961$511,973▲ $121,012
Accounts Receivable$62,873$362,630▲ $299,757
Intangible Assets$103,960$34,404▼ $69,556
Prepaid Expenses and Deferred Charges$1,316$1,471▲ $155
Total Assets$13,189,638$16,928,570▲ $3,738,932
Other Assets Total$1,700$1,700→ $0
Liabilities
Other Liabilities$1,258,285$1,193,593▼ $64,692
Accounts Payable and Accrued Expenses$672,418$905,747▲ $233,329
Mortgage Notes Payable Secured by Investment Property$225,443$151,712▼ $73,731
Deferred Revenue$17,777$25,084▲ $7,307
Total Liabilities$2,173,923$2,276,136▲ $102,213
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,083,739$12,991,989▲ $2,908,250
Net Assets With Donor Restrictions$931,976$1,660,445▲ $728,469
Total Net Assets Fund Balance$11,015,715$14,652,434▲ $3,636,719
Total Liabilities and Net Assets / Fund Balance$13,189,638$16,928,570▲ $3,738,932

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,100,959$5,665,568$8,766,527
Equipment$931,444$1,573,907$2,505,351
Other Land Buildings$549,648$1,294,818$1,844,466
Land$2,457,026-$91,800
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Junghwan Jeremiah ChoPresidentFT$113,300$23,467$136,767
Peggy KampmannExecutive Director of FinanceFT$75,018$15,739$90,757
Moises EstevesExecutive Vice President (end 1/24)FT$36,715-$36,715

Board Members and Trustees

NameTitle
David CookChairman/board Member
Reese R KauffmanPresident Emeritus
Albert WintermanVice Chairman/board Member
William J ElginVice Chairman/member (end 5/24)
Doug CalvinBoard Member
Harold StenfortBoard Member
Harry MihetBoard Member
Jeff HorwathBoard Member
Joel YegoBoard Member
John LaddBoard Member
Joshua MaikoriBoard Member
Judson PothurajuBoard Member
Lane ThrushBoard Member
Linda AltimusBoard Member
Mary Jane CrowellBoard Member
Melvyn BassettBoard Member
Nick LamBoard Member
Norman LavengoodBoard Member
Rachel KasondeBoard Member
Yvonne ClarkBoard Member
Debbie WalshSecretary
Jacob RothmanTreasurer
Jim TiceTreasurer (end 5/24)

Highest Paid Contractors

ContractorServicesLocationCompensation
American Solutions For BusinessMarketing/promotion8479 SOLUTION CENTER, Chicago, IL 60677$200,690
Revenue and Support

Revenue Composition

Contributions and Grants
$19,694,365
Program Service Revenue
$447,208
Investment Income
$176,909
Other Revenue
$1,534,744
All Other Contributions
$19,694,365
Change in Net Assets
$3,590,680

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Books and Publications$177,639Fair Market Value
Total Noncash Contributions$177,639-

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,853,226
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,576,291
Total Revenue per Audited Statements
$24,429,517
Total Revenue per Form 990
$21,853,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,515,351
Salaries, Compensation, and Employee Benefits$6,513,119
Total Fundraising Expense$2,164,518
Professional Fundraising Fees$234,076
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,531,499$849,406$653,667$5,034,572
Travel$841,768$63,660$151,307$1,056,735
Depreciation Depletion$440,532$205,125$15,288$660,945
Conferences and Meetings$188,600$7,537$427,067$623,204
Information Technology$245,372$170,367$126,427$542,166
Advertising$316,647$791$165,512$482,950
Other Employee Benefits$311,567$75,303$51,672$438,542
Payroll Taxes$258,312$96,003$49,544$403,859
All Other Expenses$367,294$15,783$9,871$392,948
Pension Plan Contributions$290,705$46,215$31,712$368,632
Office Expenses$209,899$10,517$144,035$364,451
Current Officers, Directors, Trustees, and Key Employees-$267,514-$267,514
Other Expenses$197,802$9,881$32,505$240,188
Fees for Services Professional Fundraising--$234,076$234,076
Insurance$36,539$138,780-$175,319
Fees for Services Legal$105,158$30,930-$136,088
Fees for Services Accounting-$49,651-$49,651
Interest-$205$20,851$21,056
Total Functional Expenses$14,041,434$2,056,594$2,164,518$18,262,546

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$20,792,798
Expenses per Audited Statements$18,262,546
Total Expenses per Form 990$18,262,546
Expenses Not Reported on Form 990$2,530,252
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
208
Employees
2,458
Spending
$2,667,755

International Compliance

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
Middle East & North AfricaProgram Services, Institutes, ConferencesBible Clubs for Children, Training of Individuals and Churches to Teach Bible Clubs, Provide Materials for Bible Study2072$801,613
Europe (iceland & Greenland)Program Services, Institutes, ConferencesBible Clubs for Children, Training of Individuals and Churches to Teach Bible Clubs, Provide Materials for Bible Study39349$693,152
Sub-saharan AfricaProgram Services, Institutes, ConferencesBible Clubs for Children, Training of Individuals and Churches to Teach Bible Clubs, Provide Materials for Bible Study49704$496,861
Central America & the CaribbeanProgram Services, Institutes, ConferencesBible Clubs for Children, Training of Individuals and Churches to Teach Bible Clubs, Provide Materials for Bible Study32134$271,702
North AmericaProgram Services, Institures, ConferencesBible Clubs for Children, Training of Individuals and Churches to Teach Bible Clubs, Provide Materials for Bible Study272$131,036
Russia & Neighboring StatesProgram Services, ConferencesBible Clubs for Children, Training of Individuals and Churches to Teach Bible Clubs, Provide Materials for Bible Study12188$115,122
East Asia & the PacificProgram Services, Institutes, ConferencesBible Clubs for Children, Training of Individuals and Churches to Teach Bible Clubs, Provide Materials for Bible Study33516$88,738
South AmericaProgram Services, Institutes, ConferencesBible Clubs for Children, Training of Individuals and Churches to Teach Bible Clubs, Provide Materials for Bible Study1368$38,960
South AsiaProgram Services, Institutes, ConferencesBible Clubs for Children, Training of Individuals and Churches to Teach Bible Clubs, Provide Materials for Bible Study8355$30,571
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$234,076
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long-term Contracts Payable$1,193,593
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Part VI, Section B, Line 11B

“The members of the board were sent an electronic copy of the 990 to review. Any questions they had were answered by the executive director of finance.”

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

“The conflict of interest sheets are given and signed annually by the employees and board members. These statements are kept in the financial services offices.”

Form 990, Part VI, Section B, Line 15

“The compensation of the president is determined by the board of trustees. For other members of the executive (senior staff), compensation is determined by the president, who is responsible for their supervision and performance review. As of february 2014, cef has adopted a policy that includes approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.”

Form 990, Part VI, Section C, Line 19

“Financial statements are on the cef website and available upon request. The governing documents and the conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

Filer Name
Child Evangelism Fellowship Inc
EIN
38-6091187
Phone
6364564321
Address
PO BOX 348, WARRENTON, MO 63383

Signing Officer

Name
Peggy Kampmann
Title
Executive Director of Finance
Phone
6364564321
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremiah Cho
Formed
1937
Legal Domicile
Mo
Voting Board Members
20
Independent Board Members
20
Employees
171
Volunteers
222

Preparer

Firm
Cliftonlarsonallen Llp
Address
475 REGENCY PARK SUITE 175, OFALLON, IL 62269
Preparer
Erika Martinez
Phone
6182331200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of split interest agreements -68,199.”

990 Part XII, Line 2C

“The board has not changed its oversight process.”

Financial Statement Notes

PART X, LINE 2:

“Based on the evaluation of the organization's tax positions, management believes all positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions has been recorded at december 31, 2024.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of sales of inventory reclassified from expense to cogs 2,530,252. Change in value of split interest agreements -68,199.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of sales of inventory reclassified from expense to cogs 2,530,252.”

Raw XML AppendixShowing 400 of 809 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0672418
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0905747
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IRS990/AccountsReceivableGrp/EOYAmt0362630
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CHILD EVANGELISM FELLOWSHIP IS A BIBLE-CENTERED, WORLDWIDE ORGANIZATION COMPOSED OF BORN-AGAIN BELIEVERS WHOSE PURPOSE IS TO EVANGELIZE AND DISCIPLE CHILDREN WITH THE GOSPEL OF THE LORD JESUS CHRIST THROUGH VARIOUS CLASSES AND PROGRAMS, TO TRAIN INDIVIDUALS TO BECOME VOLUNTEER TEACHERS AND TO PRODUCE LITERATURE RELATING TO THE MINISTRIES.
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IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/PhoneNum06364564321
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt017482 STATE HWY M
IRS990/BooksInCareOfDetail/USAddress/CityNm0WARRENTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
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IRS990/Desc0INTERNATIONAL MINISTRIES: THE INTERNATIONAL MINISTRIES DEPARTMENT PROVIDES LEADERSHIP, ADMINISTRATION AND FINANCIAL SUPPORT FOR CEF OFFICES AND MISSIONARIES AROUND THE WORLD. CEF IS WORKING TOWARD A GOAL OF HAVING CEF MINISTRY IN EVERY COUNTRY OF THE WORLD.
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/EmployeeCnt0171
IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
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IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0105158
IRS990/FeesForServicesLegalGrp/TotalAmt0136088
IRS990/FeesForServicesProfFundraising/FundraisingAmt0234076
IRS990/FeesForServicesProfFundraising/TotalAmt0234076
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd01
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt07.00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE CHAIRMAN/MEMBER (END 5/24)
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IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER (END 5/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22PRESIDENT EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE VICE PRESIDENT (END 1/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt25PRESIDENT
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IRS990/MissionDesc0TO 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.
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IRS990/OtherExpensesGrp/Desc1LITERATURE
IRS990/OtherExpensesGrp/Desc2EDUCATION
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