Cmf Ministries

Nonprofit profile at a glance

EIN
954758411
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Fountain Valley, CA, USA
Phone
7144930191
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Interfaith Coalitions
Affiliation
Interfaith

Reported finances

Revenue
$357,551
Expenses
$351,822
Assets
$681,045
Liabilities
$235

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

Leadership & pay

3 people listed

Executive titles in this filing

  • CHUL M KIM (PRESIDENT)

People named in this filing

  • CHUL M KIM (PRESIDENT)
  • JANE KIM (CFO)
  • JIMMY INTAE KIM (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mission support and conducting family marriage seminars.

What it reported doing in 2024

The organizations supported and cooperated many domestic and foreign missionaries concerning marriage and family as god's mission.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 49% for direct work, and 51% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 66
  • Accountability: 64
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.4%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 97.4%; rating input score 97; 57th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.6%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 1.94; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 98.4% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $352K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 21 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.