Christian Friends of Korea

Nonprofit profile at a glance

EIN
561923972
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Black Mountain, NC, USA
Phone
8286692355
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Interfaith Coalitions
Affiliation
Christianity

Reported finances

Revenue
$673,029
Expenses
$902,690
Assets
$2,374,926
Liabilities
$21,813

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • JOHN AKERS (VICE PRESIDENT)
  • HEIDI LINTON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • HEIDI LINTON (EXECUTIVE DIRECTOR): $136,519 total reported compensation
  • TERRY SMITH (ASSISTANT TREASURER): $88,139 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Humanitarian aid to north korea and mongolia.

What it reported doing in 2025

Provide medical/food/humanitarian services to needy north koreans and mongolians. Funds also used to purchase/ship medical/diagnostic supplies, food, supplements, vitamins, blankets, hygiene/relief/water filter kits. Funds also used to support program/delivery/monitoring travel related to the above services when borders reopen.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: $6.58 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -34.1%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 2.63; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 24.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -19.7% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -19.6% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 78.9% of spending went to programs
  • Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $712K in reported program spending
  • Leadership: top reported pay $137K · 14 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 23/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.