Friends of San Lucas

Nonprofit profile at a glance

EIN
461321032
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Eagan, MN, USA
Phone
6514540981
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$5,034,071
Expenses
$4,558,289
Assets
$3,132,253
Liabilities
$16,955

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

Leadership & pay

14 people listed

Executive titles in this filing

  • SR KATHERINE DUVAL (PRESIDENT)

Highest reported compensation

  • BRITT KELLERMAN (EXECUTIVE DI): $140,446 total reported compensation

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

Overview

Mission

The friends of san lucas carries on the legacy of fr. Greg schaffer and his 50 years of ministry in san lucas toliman, guatemala. Our programs include: an elementary school with over 600 students; a clinic and health promoter program that serves over 20 communities; a construction program that builds homes, fuel-efficient stoves and erects community, school and church buildings; a coffee program that supports small farmers; a women's center and a visitor program that invites over 1200 visitors each year to walk alongside the people of san lucas. Friends of san lucas is a non-profit 501(c)(3) organization, under the umbrella of the diocese of new ulm which is a section 509(a)(1)subordinate organization under the IRS group ruling for the united states conference of catholic bishops.

What it reported doing in 2024

Support of san lucas toliman mission in guatemala

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 78% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 72
  • Accountability: 94
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.7%; rating input score 80
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: $10.67 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.5%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 9.7% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 15% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 79.7% of revenue deployed · 86.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $4M in reported program spending
  • Leadership: top reported pay $140K · 14 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.