Esther Prayer Movement

Nonprofit profile at a glance

EIN
874330325
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Burke, VA, USA
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Personal Social Services
Affiliation
Christianity

Reported finances

Revenue
$300,259
Expenses
$242,558
Assets
$87,712
Liabilities
$0

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

Leadership & pay

1 person listed

Executive titles in this filing

  • JOUNGIN LEE (PRESIDENT)

People named in this filing

  • JOUNGIN LEE (PRESIDENT)

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

The primary purpose of this prayer meeting is to worship God and pray for the salvation of North Korea, gospel reunification, and the nations of South Korea, the United States, and Israel, as well as for the expansion of Gods kingdom. It is a purely prayer-focused gathering.

What it reported doing in 2024

1. Assitance North Korean Refugees and support Churches in North Korea. 2. Support Missionary & Partnership for Disaster relief 3. Other General missionary

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 64
  • Accountability: 24
  • Sustainability: 57
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.1%; rating input score 76
  • Program expense ratio: 94.3%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.2%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -19.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -13.8% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 88.4% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 76.1% of revenue deployed · 94.3% of spending went to programs
  • Governance: 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $229K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.