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Encountering the Logos Ministry

EIN 87-2844348 · Winnetka, IL

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceGood74 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Encountering the Logos Ministry exists to guide spiritually curious men and women in todays secular culture into a life-changing relationship with Jesus Christ through honest fellowship, Scripture reading, and a Gospel that speaks truth to a disoriented world

Income
$211,024
Spending
$103,176
Spent on programs
90%
Reserves
46.1 months of spending
Largest source of income
donations and private grants, 97%
Employees
2
Highest pay
$53,500, exec. director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 89% of charities in its peer group (religion, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 46.1 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 51% of income.

  • Income trend

    15 of 15

    Income rose 19% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 74 out of 100. Higher than 78% of charities in its peer group (religion, under $250k).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 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)
  1. $37,202 spent. Taught three different groups how to read and understand the Bible involving 90 men who met regularly throughout the year in person or on Zoom. The studies created communities of sharing, support, and prayer which are greatly needed in our world today which is filled with an increasing amount of loneliness, fear, and isolation. The belief of ELM is that by reading the Bible , we Encounter the Logos, Christ himself, the Word of God.
  2. $18,600 spent. ELM held its fourth annual weekend retreat for the Bible study participants. Thirty six men retreated for two days in Northfield, IL this past summer discussing lectures on the subject of Christian witness. The retreat strengthened friendships and trust among the men and with God. The lectures were interspersed with small group discussions and other forms of group activities. Throughout the year, Rev. McNerney met with many of the men on an individual basis offering them mentorship and counsel. In September, ELM organized its first conference for the wider number of people who now support ELM financially or prayerfully. The conference highlighted past accomplishments and future dreams for ELM.
  3. $18,600 spent. ELM creates and sends a monthly eblast to strengthen and encourage readers to grow in their relationship with Christ. Each message is three to four pages in length comprising a mini sermon format analyzing different global and national topics in our world today from a Biblical perspective. The eblasts are read regularly by approximately 8,000 people, many of whom are church leaders, active lay participants, or seekers looking for greater truth in their lives. In addition, ELM also publishes and distributes printed newsletters and other helpful materials throughout the year. And now ELM has created its own website encounterlogos.orgwhich includes past writings, sermons, lectures, and Zoom presentations by Rev. McNerney.
  4. Program Service Expenses 18,600, Grants and allocations 0, Revenue 0 Throughout the year, Rev. McNerney performs many ministerial duties for some of the ELM community. He is an ordained pastor with the Presbyterian Church USA and therefore capable of performing baptisms, weddings, memorial services, spiritual direction, educational lectures, and sermons upon request. ELM does not consider itself a church community. It is a parachurch organization dedicated to coming alongside and helping local churches and individuals with their needs.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 September 7, 2026.

  2. 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 September 30, 2026.

  3. 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 September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2022.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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 7, 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.