Efc Foundation Inc

Nonprofit profile at a glance

EIN
271308014
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
El Monte, CA, USA
Phone
6267825470
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Christianity

Reported finances

Revenue
$161,063
Expenses
$50,956
Assets
$1,812,369
Liabilities
$17,224

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

Leadership & pay

3 people listed

Executive titles in this filing

  • PAUL LO (CEO)

People named in this filing

  • PAUL LO (CEO)
  • GIGI LEUNG (CFO)
  • ALLEN HU (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation has adopted its mission as (1) to promote world missions; (2) to develop and train up leaders for the kingdom of god; (3) to raise funds for church planting and building puchase; (4) to plan for retirement and benefits for ministers; (5) to set up emergency relief funds.

What it reported doing in 2025

Memorial service for missionaries

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 86
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.2%; rating input score 11
  • Program expense ratio: 35.4%; rating input score 35
  • 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 68.4%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 35.57; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 34.7% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: -7.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -3.8% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 11.2% of revenue deployed · 35.4% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $18K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 11/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.