Chispas of Change
Nonprofit profile at a glance
- EIN
- 832672211
- IRS 990-EZ coverage
- 2019–2024
- Forms available
- Form 990-EZ 2024
- Location
- Shelby, NC, USA
- Phone
- 7042849315
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $192,603
- Expenses
- $196,668
- Assets
- $32,874
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- CALLIE LUCKADOO LOPEZ (PRESIDENT / EXECUTIVE DIRECTOR)
People named in this filing
- CALLIE LUCKADOO LOPEZ (PRESIDENT / EXECUTIVE DIRECTOR)
- KEVIN MERRITT (TREASURER)
- EMMA TOKAY (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Chispas of change exists to transform the future generations of at-risk indigenous children and teenagers in guatemala through christian discipleship, education, and nutrition.
What it reported doing in 2024
Children in crisis program served five at-risk children and teensprovided christian foster homes with food, clothing, and medical careoffered ongoing supervision and support for stability and well-being
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.
The verdict
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 100
- Sustainability: 20
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.9%; rating input score 71
- Program expense ratio: 69.4%; rating input score 69
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -2.1%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 15.8%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: 36% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 21.3% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: 8.4% per year; rating input score 100; 56th percentile among comparable filings
Details
- Where the money goes: 70.9% of revenue deployed · 69.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $137K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 4 filed schedules
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 28/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- High — Sustainability: Officer compensation ratio scored 18/100.