Christian Working Woman

Nonprofit profile at a glance

EIN
363381207
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Wheaton, IL, USA
Phone
6304620552
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$286,989
Expenses
$517,882
Assets
$1,463,230
Liabilities
$10,118

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • MARY LOWMAN (PRESIDENT)

Highest reported compensation

  • JULIE BUSTEED (EXECUTIVE DI): $107,686 total reported compensation
  • MARY LOWMAN (PRESIDENT): $75,726 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To teach, support and empower working men and women the principles from god's word which will enable all to fulfill the commission of the gospel.

What it reported doing in 2024

The purpose of the christian working woman is to encourage, equip, and empower christians in the workplace to love christ more, to live their daily lives by biblical principles and to go to their jobs as ambassadors of jesus christ. To this end, cww prepares radio programming for broadcast and also prepares podcast and mailings to advance this work.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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.

The verdict

SUPPORTED - 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: 80
  • Accountability: 70
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 78.2%; rating input score 78
  • Fundraising efficiency: $4.45 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd 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: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -80.5%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 2.83; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 35.4%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 25.5% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 78.2% of spending went to programs
  • Governance: 6 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $405K in reported program spending
  • Leadership: top reported pay $108K · 9 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 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 — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.