Cwm International Inc

Nonprofit profile at a glance

EIN
660591136
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Saipan, MP, USA
Phone
6702343207
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
University or Technological Institute
Affiliation
Christianity

Reported finances

Revenue
$244,121
Expenses
$220,598
Assets
$1,656,142
Liabilities
$330,110

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Dr Hsieh- Kan Christian Wei (President)
  • Tsui-Ying Judy Wei (Vice President)

People named in this filing

  • Dr Hsieh- Kan Christian Wei (President)
  • Weimin Ma (Treasurer)
  • Eddie Wang (Chairman of Honor)

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

To provide post secondary education to local and foreign students to train and teach them in godly way so that students may become disciple of jesus christ

What it reported doing in 2024

To provide post secondary education to local and foreign students to train and teach them in godly way so that students may become disciple of jesus christ, student working scholarship, services and facilities, program service includes instructional salary, tax, benefit

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

MIXED - The filed numbers largely add up and total assets are large relative to annual expenses, but may not be spendable cash. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 90
  • Accountability: 57
  • Sustainability: 64
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.8%; rating input score 44
  • Program expense ratio: 44.4%; rating input score 44
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 57.1%; rating input score 57; 17th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.6%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 7.51; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -23.2% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -22.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 43.8% of revenue deployed · 44.4% of spending went to programs
  • Governance: 4 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $98K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • Review — Accountability: Independent voting board scored 57/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.