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Nonprofiteer
← CHRISTIAN COUNSELING AND EDUCATIONAL FOUNDATION

Form 990 for tax year 2025

Filed by CHRISTIAN COUNSELING AND EDUCATIONAL FOUNDATION.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2025 , filed 4 September 2026. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$5,320,778 changed to $2,306,334
Total expenses
$6,514,826 changed to $2,535,655
Contributions and grants received
$1,488,154 changed to $555,404
Program service revenue
$3,573,020 changed to $1,577,069
Investment income
$257,288 changed to $169,907
Other revenue
$2,316 changed to $3,954
Total assets, end of year
$3,273,741 changed to $3,251,718
Total liabilities, end of year
$629,396 changed to $892,165
Net assets or fund balances, end of year
$2,644,345 changed to $2,359,553
Program services expenses
$5,269,584 changed to $2,077,391
Management and general expenses
$845,435 changed to $302,204
Fundraising expenses
$399,807 changed to $156,060
Program service expenses (Part III)
$5,269,584 changed to $2,077,391

Listed only on the earlier return

  • Alasdair Groves
  • Darby Strickland
  • David Gundersen
  • Ed Welch
  • Jeff Jue
  • Michael Emlet

Listed only on the later return

  • Jason Ho

Listed under a different title

  • Brian Tvenstrup: Trustee - Began 8/2025 then Trustee
  • Charles Hedman: Trustee - Began 4/2025 then Trustee
  • Jonathan Holmes: Executive Director - Began 5/2025 then Executive Director
  • Richard M Horne: Trustee then Trustee - End 1/2026

Totals

Total revenue
$5,320,778
Total expenses
$6,514,826
Contributions and grants received
$1,488,154
Grants paid
$0
Program service revenue
$3,573,020
Investment income
$257,288
Other revenue
$2,316
Total assets, end of year
$3,273,741
Total liabilities, end of year
$629,396
Net assets or fund balances, end of year
$2,644,345
Program services expenses (Part IX)
$5,269,584
Management and general expenses
$845,435
Fundraising expenses
$399,807
Program service expenses (Part III)
$5,269,584

Program services were 80.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $1,488,154

  • 1g · Noncash contributions included above

    $42,151

  • 2a · Program service revenue: Program revenue

    total $3,573,020 · related or exempt $3,573,020

  • 3 · Investment income

    total $296,733 · excluded $296,733

  • 7b · Less cost or other basis and sales expenses

    other assets $39,445

  • 7c · Gain or loss

    other assets -$39,445

  • 7d · Net gain or loss

    total -$39,445 · excluded -$39,445

  • 11a · Other revenue: Miscellaneous Income

    total $2,316 · excluded $2,316

  • 11e · Other revenue, total

    $2,316

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $273,400 · program services $111,660 · management and general $145,796 · fundraising $15,944

  • 7 · Other salaries and wages

    total $3,121,056 · program services $2,552,328 · management and general $312,875 · fundraising $255,853

  • 8 · Pension plan contributions

    total $231,192 · program services $183,225 · management and general $29,295 · fundraising $18,672

  • 9 · Other employee benefits

    total $723,318 · program services $571,079 · management and general $94,015 · fundraising $58,224

  • 10 · Payroll taxes

    total $12,006 · program services $9,436 · management and general $1,607 · fundraising $963

  • 11b · Fees: legal

    total $84,558 · management and general $84,558

  • 11c · Fees: accounting

    total $30,871 · management and general $30,871

  • 11g · Fees: other

    total $8,531 · management and general $8,531

  • 12 · Advertising and promotion

    total $155,244 · program services $139,720 · fundraising $15,524

  • 13 · Office expenses

    total $38,537 · program services $33,659 · management and general $3,295 · fundraising $1,583

  • 14 · Information technology

    total $339,300 · program services $339,300

  • 16 · Occupancy

    total $134,236 · program services $111,639 · management and general $15,264 · fundraising $7,333

  • 17 · Travel

    total $71,716 · program services $56,368 · management and general $9,598 · fundraising $5,750

  • 19 · Conferences, conventions and meetings

    total $262,892 · program services $262,892

  • 22 · Depreciation, depletion and amortization

    total $97,361 · program services $76,524 · management and general $13,031 · fundraising $7,806

  • 23 · Insurance

    total $35,886 · management and general $35,886

  • 24a · Other expenses: Operations

    total $743,124 · program services $702,600 · management and general $40,524

  • 24b · Other expenses: Staff development

    total $151,598 · program services $119,154 · management and general $20,289 · fundraising $12,155

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $446,504 · end of year $460,467

  • 2 · Savings and temporary cash investments

    beginning of year $1,028,495 · end of year $240,293

  • 4 · Accounts receivable

    beginning of year $18,607 · end of year $17,653

  • 8 · Inventories for sale or use

    beginning of year $34,976 · end of year $31,604

  • 9 · Prepaid expenses and deferred charges

    beginning of year $150,294 · end of year $123,360

  • 10a · Land, buildings and equipment: cost or other basis

    $2,029,153

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,010,175

  • 10c · Land, buildings and equipment, net

    beginning of year $1,132,506 · end of year $1,018,978

  • 11 · Investments: publicly traded securities

    beginning of year $1,087,695 · end of year $1,331,386

  • 15 · Other assets

    beginning of year $650,349 · end of year $50,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $137,362 · end of year $121,500

  • 19 · Deferred revenue

    beginning of year $545,659 · end of year $507,896

  • 27 · Net assets without donor restrictions

    beginning of year $3,511,010 · end of year $2,449,757

  • 28 · Net assets with donor restrictions

    beginning of year $355,395 · end of year $194,588

Mission and programs · 2025

Mission

The Ministry exists to restore Christ to counseling and counseling to the church by thinking biblically about the issues of living. The Ministry does this through teaching, speaking, counseling, and writing.

Activities or mission (Part I)

Restoring Christ to counseling and counseling to the church

  • Counseling and Educational Services: The Christian Counseling & Educational Foundation (the Ministry) is committed to restoring Christ to counseling and counseling to the church. The Ministry believes that God sees, cares, and speaks into all of life, and the church is the place for biblical counseling. Because of this truth, the Ministry seeks to connect the treasures of Scripture to the troubles of life and equip God's people to walk with one another in wise, hopeful, biblical care. They seek to accomplish this mission through the online School of Biblical Counseling, the annual CCEF National Conference, speaking events, counseling, and various resources, including blogs, podcasts, videos, books, and more. To learn more or explore the Ministry's resources, visit ccef.org.

    Expenses $5,269,584 · Revenue $3,573,020

As filed on the 2025 return.

Listed in Part VII

  • Barbara Aills

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Thomas Cunningham

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Deepak Reju

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Rod Mays

    Chairman

    Total calculated
    $0
    Hours/week
    0.5

  • David T Harvey

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Charles Hedman

    Trustee - Began 4/2025

    Total calculated
    $0
    Hours/week
    0.5

  • Richard M Horne

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Rev Steve Midgley

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Jacquelyn Nygaard

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Eduardo Saladin

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Brian Tvenstrup

    Trustee - Began 8/2025

    Total calculated
    $0
    Hours/week
    0.5

  • Phyllis Baker Calhoun

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Alasdair Groves

    Executive Director - End 5/2025

    Total calculated
    $227,919
    From this org
    $216,004
    From related orgs
    $0
    Other
    $11,915
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $60,134
    Bonus
    $0
    Other
    $155,870
    Deferred
    $4,500
    Nontaxable benefits
    $7,415
    Filer's total
    $227,919

  • Jonathan Holmes

    Executive Director - Began 5/2025

    Total calculated
    $45,481
    From this org
    $45,481
    From related orgs
    $0
    Other
    $0
    Hours/week
    20 + 20 related

  • Michael Emlet

    Senior Faculty

    Total calculated
    $167,447
    From this org
    $132,280
    From related orgs
    $0
    Other
    $35,167
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,280
    Bonus
    $0
    Other
    $0
    Deferred
    $10,918
    Nontaxable benefits
    $24,249
    Filer's total
    $167,447

  • David Gundersen

    Dean of Faculty

    Total calculated
    $154,178
    From this org
    $133,501
    From related orgs
    $0
    Other
    $20,677
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,501
    Bonus
    $0
    Other
    $0
    Deferred
    $1,451
    Nontaxable benefits
    $19,226
    Filer's total
    $154,178

  • Jeff Jue

    Director of Resources

    Total calculated
    $156,479
    From this org
    $133,404
    From related orgs
    $0
    Other
    $23,075
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,404
    Bonus
    $0
    Other
    $0
    Deferred
    $2,321
    Nontaxable benefits
    $20,754
    Filer's total
    $156,479

  • Darby Strickland

    Faculty

    Total calculated
    $151,747
    From this org
    $118,214
    From related orgs
    $0
    Other
    $33,533
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $118,214
    Bonus
    $0
    Other
    $0
    Deferred
    $9,793
    Nontaxable benefits
    $23,740
    Filer's total
    $151,747

  • Ed Welch

    Senior Faculty

    Total calculated
    $177,969
    From this org
    $149,205
    From related orgs
    $0
    Other
    $28,764
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,205
    Bonus
    $0
    Other
    $0
    Deferred
    $7,709
    Nontaxable benefits
    $21,055
    Filer's total
    $177,969

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 4a
During the year, the Ministry entered into a separation agreement with Alasdair Groves, which was approved by the Ministry's Board of Trustees. The Ministry paid severance payments totaling $155,870 pursuant to the agreement. No additional severance amounts remained payable under the agreement at year-end. The payments were treated as taxable compensation, reported on Form W-2, and were included in Schedule J, Part II, Column B(iii).

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
24 August 2026
IRS schema version
2025v4.2
Source object
202602529349300010

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