Langham Partnership USA Inc Nfp

Nonprofit profile at a glance

EIN
237417198
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Cave Creek, AZ, USA
Phone
4805955117
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$5,563,448
Expenses
$6,959,074
Assets
$4,447,091
Liabilities
$145,316

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

Leadership & pay

20 people listed

Executive titles in this filing

  • BENJAMIN HOMAN (PRESIDENT 7/1/24 - 12/31/24)
  • CARL MOELLER (PRESIDENT 1/1/25 - 6/30/25)
  • CAROLYN SLAVIK (VICE PRESIDENT)
  • JACK DEGRENIER (SPECIAL COUNSEL TO PRESIDENT)

Highest reported compensation

  • BENJAMIN HOMAN (PRESIDENT 7/1/24 - 12/31/24): $250,339 total reported compensation
  • JACK DEGRENIER (SPECIAL COUNSEL TO PRESIDENT): $172,446 total reported compensation
  • RIAD KASSIS (INTERNATIONAL DIRECTOR): $122,306 total reported compensation

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

Overview

Mission

To promote the advancement of the christian religion and evangelical ministry thereof primarily by seeing churches in the majority world equipped for mission and growth to maturity in christ through the ministry of pastors and leaders who believe, teach and live by the word of god.

What it reported doing in 2024

The langham preaching program partners with national leaders to nurture indigenous preaching movements for pastors and lay preachers all around the world. This partnership provides practical on-site support for preachers, organizing training seminars, providing resources, encouraging preachers' groups, and building a local movement committed to bible exposition. The program is currently active in 130 countries.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 43% for direct work, and 57% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

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

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 74
  • Accountability: 96
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 74.2%; rating input score 74
  • Fundraising efficiency: $4.14 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 95.8%; rating input score 96; 31st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -25.1%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 74.2% of spending went to programs
  • Governance: 15 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $5.2M in reported program spending
  • Leadership: top reported pay $250K · 20 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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: Fundraising efficiency scored 13/100.
  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.