Empty Tomb
Public records show a registered, tax-exempt organization in good standing.
What it says it does
EMPTY TOMB, INC. IS A CHRISTIAN SERVICE AND RESEARCH ORGANIZATION THAT SERVES THE CHURCH IN DIFFERENT WAYS, PROVIDING BOTH A FINANCIAL DISCIPLESHIP STRATEGY AND INFORMATION ABOUT CHURCH GIVING PATTERNS ON A NATIONAL LEVEL. ON A LOCAL LEVEL IN THE CHAMPAIGN-URBANA, IL AREA, EMPTY TOMB, INC. PROVIDES OPPORTUNITIES FOR VOLUNTEERS TO BECOME INVOLVED IN MEETING VARIOUS NEEDS IN JESUS' NAME.
- Income
- $441,169
- Spending
- $477,942
- Spent on programs
- 79%
- Reserves
- 10 months of spending
- Largest source of income
- donations and private grants, 99%
- Employees
- 11
- Volunteers
- 162
- Highest pay
- $43,458, president/cvo, chairman
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 82 out of 100.
Reserves
28 of 35Spendable reserves would cover 10.0 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
4 of 15Spending exceeded income by 8% of income.
Income trend
15 of 15Income rose 13% on the year before.
Spending floor
15 of 1579% of spending went to programs and raising each dollar of donations cost 8 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 253 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $110,018 spent. HELPING WORKS: INCLUDE FREE FOOD, CLOTHING, FURNITURE, FINANCIAL ASSISTANCE AND OTHER PROGRAMS, ALL FREE IN JESUS' NAME. ARRANGED 585 FOOD DELIVERIES WITH 1,909 PEOPLE IN HOUSEHOLDS RECEIVING THE DELIVERIES. DISTRIBUTION OF DRY BEANS AND DRY MILK 132 AND 179 TIMES, RESPECTIVELY, TO FAMILIES IN NEED. SORTED 12,588 BAGS OF CLOTHING TO BE SHARED FREE IN JESUS' NAME. DELIVERED 503 PIECES OF FURNITURE. SHARED 30 PIECES OF FURNITURE THROUGH DISPLAY ROOM. MET WITH PEOPLE TO PROVIDE FINANCIAL ASSISTANCE. VOLUNTEERS DONATED 991 HOURS TO FURNITURE AND 1,250 HOURS TO CLOTHING WORK. HELPING SERVICES PROVIDED 470 GENERAL APPOINTMENTS AND REFERRALS. SHARED 85 BACKPACKS WITH CHILDREN RETURNING TO SCHOOL, EACH BACKPACK FILLED WITH SUPPLIES, A CALCULATOR, AND A BIBLE.
- $41,066 spent. THE NATIONAL MONEY FOR MISSIONS PROGRAM: THE MISSION MATCH PROGRAM FOCUSES ON REQUESTS FOR CONGREGATIONAL PROJECTS TO HELP CLOSE THE "PROMISE GAP": THE DIFFERENCE BETWEEN THE ACTUAL GLOBAL UNDER-AGE-FIVE MORTALITY RATE IN 40 COUNTRIES AND THE GLOBAL GOAL LEVEL FOR THAT REDUCTION. IN FYE 2025, ONE CONGREGATION APPLIED FOR A MATCHING CONTRIBUTION, COMPLETED IN EARLY FYE 2026. A CONTINUING INTEREST OF EMPTY TOMB, INC. HAS BEEN INTERACTING WITH CONGREGATIONS TO UNDERSTAND THE DYNAMICS THAT PRODUCE THE CURRENT TRENDS IN CHURCH GIVING AND MEMBERSHIP. THIS UNDERSTANDING INFORMS THE RESEARCH/EDUCATION WORK OF EMPTY TOMB, INC. THE NATIONAL MONEY FOR MISSIONS PROGRAM IS THE UMBRELLA WORK FOR EMPTY TOMB, INC.'S EFFORTS TO UNDERSTAND, AND CHALLENGE CONGREGATIONS TO GROW IN AWARENESS OF, AND CHANGE, THESE DYNAMICS IN ORDER TO INCREASE THE LEVEL OF GLOBAL MISSIONS SUPPORT. THIS WORK CONTINUES TO EVOLVE.
- $78,766 spent. RESEARCH & EDUCATION: INCLUDES RESEARCH & DEVELOPMENT OF EDUCATIONAL MATERIALS FOR USE BY CHURCHES AND INDIVIDUALS, AND PUBLISHING A NATIONAL STUDY, "STATE OF CHURCH GIVING" - AN ANNUAL SERIES ON DENOMINATIONAL GIVING REPORTS, AND RELATED ARTICLES. $340 REVENUE IS FOR BOOK SALES.RESEARCH/EDUCATION - LOCAL: COPIES OF THE GOSPEL OF JOHN ARE MADE AVAILABLE THROUGHOUT THE YEAR TO BE TAKEN BY PEOPLE WHO ARE VISITING THE EMPTY TOMB, INC. BUILDING FOR ONE OF THE SERVICES OFFERED.
- $146,751 spent. CHRISTIAN HEALTH SERVICES: AN EMPTY TOMB CHARGE ACCOUNT IS SET UP AT A LOCAL PHARMACY. INDIVIDUALS WITH PRESCRIPTIONS CONTACT EMPTY TOMB, TO REQUEST ASSISTANCE WITH PAYING FOR THE PRESCRIPTION. EMPTY TOMB STAFF AUTHORIZES THE PURCHASE AND THE PHARMACY CONFIRMS AND FILLS THE PRESCRIPTION. AN INDIVIDUAL IS ELIGIBLE FOR ASSISTANCE WITH A PRESCRIPTION NOT MORE FREQUENTLY THAN ONCE A YEAR. STAFF MAINTAINS A RECORD OF NAMES AND ADDRESSES OF THOSE REQUESTING PRESCRIPTION ASSISTANCE TO MONITOR ELIGIBILITY. OTHER MEDICAL NEEDS, SUCH AS A PRESCRIPTION FOR EYEGLASS LENS, A MEDICAL BILL, OR A MEDICAL ACCESSORY FOR A PATIENT, ARE REFERRED BY LOCAL AGENCIES. THIS NEED IS FILLED DIRECTLY WITH AN APPROPRIATE VENDOR. THE PROCEDURE IS THE SAME. A PERSON MAY BE REFERRED NOT MORE FREQUENTLY THAN ONCE EVERY TWELVE MONTHS. A TOTAL OF 52 PEOPLE RECEIVED ASSISTANCE THROUGH THE MEDICAL FUND. IN ADDITION, 58 CRIBS AND 36 LAYETTES WERE PROVIDED FOR NEWBORNS. ALSO, SETS OF DIAPERS WERE DISTRIBUTED TO PARENTS FOR 544 CHILDREN.CLOTHING WORK: CLOTHING AND HOUSEHOLD ITEMS ARE DISTRIBUTED FREE IN JESUS' NAME. AN ESTIMATED 12,588 BAGS AND BOXES WERE SORTED BY STAFF AND VOLUNTEERS. THE CLOTHING ROOM IS SCHEDULED TO BE OPEN MONDAY THROUGH FRIDAY AFTERNOONS AND SATURDAY MORNING (NOT INCLUDING POSTED HOLIDAYS).THE CHRISTMAS GIVEAWAY IS ANOTHER ACTIVITY CONDUCTED AS PART OF THE CLOTHING WORK. MOST ITEMS ARE DONATED. PARENTS/GUARDIANS SELECT GIFTS FOR THEIR CHILDREN AGE 12 AND UNDER. IN FYE 2025, 113 PARENTS/GUARDIANS WERE PROVIDED WITH TOYS FOR 292 CHILDREN AND TEENS, AND A GIFT BASKET FOR EACH FAMILY. IN ADDITION, 18 GIFT CARDS WERE DISTRIBUTED TO 8 REFERRED FAMILIES.ALSO, AS PART OF THE CLOTHING WORK, IN AUGUST 2025, 85 BACKPACKS DONATED BY ONE CHURCH AND INDIVIDUALS WERE SHARED WITH CHILDREN AS CHILDREN RETURNED TO SCHOOL. EACH INCLUDED SUPPLIES, A CALCULATOR, AND A BIBLE.FREE FOOD WORK, FOOD DELIVERIES: THE MAIN ACTIVITY IN THIS AREA IS COORDINATING WITH AREA CHURCHES TO ARRANGE DELIVERIES TO PEOPLE REFERRED FROM AGENCIES BECAUSE THE PEOPLE ARE IN NEED OF A FOOD DELIVERY. CHURCHES MADE 585 DELIVERIES TO HOUSEHOLDS IN NEED.IN ADDITION, THE FREE FOOD WORK INCLUDES DIRECT DISTRIBUTION OF FOOD ITEMS. SOME ITEMS ARE DONATED AND SHARED WHEN THE CLOTHING ROOM IS OPEN. IN ADDITION, DRIED BEANS AND DRIED MILK ARE PURCHASED FROM LOCAL GROCERY STORES. WHEN EMPTY TOMB IS OPEN IN THE AFTERNOON, A PERSON MAY REQUEST ONE POUND OF DRIED BEANS A DAY, AND ONE BAG OF DRIED MILK A WEEK. STAFF AND VOLUNTEERS WRITE THE NAMES OF THOSE REQUESTING THE FOOD ON A LIST, TO MONITOR FREQUENCY.FURNITURE WORK: VOLUNTEERS DRIVE THE EMPTY TOMB FURNITURE TRUCK TO PICK UP AND DELIVER DONATED FURNITURE; 503 ITEMS OF DONATED FURNITURE WERE DELIVERED TO PEOPLE ON WAITING LISTS. IN ADDITION, 30 ITEMS OF FURNITURE WERE SHARED THROUGH THE CLOTHING ROOM.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 1972.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.