Latin American Christian Covenant Fellowship Inc

Nonprofit profile at a glance

EIN
824366309
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
El Paso, TX, USA
Phone
9152692211
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$294,591
Expenses
$296,872
Assets
$22,504
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • BETEL LOPEZ DONER (PRESIDENT)

Highest reported compensation

  • BETEL LOPEZ DONER (PRESIDENT): $33,000 total reported compensation

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

Overview

Mission

Latin american christian covenant fellowship, inc. (laccf) dba emmanuel ministries is a tax-exempt non-profit religious organization in the state of Texas. Laccf supports churches, organizations and individuals that align with our mission and vision: to proclaim the gospel of the kingdom of god and lordship of jesus christ to latin america, both in word and trough works of love and service, and to equip the followers of jesus, for the work of the ministry and the building up of the body of christ, in the unity of the faith and the maturity of our lord jesus christ. Support of a children's home in the border town of cd. Juarez chihuahua, mexico providing grants to support basic needs providing and caring for children who live in extreme poverty and at risk situations . During 2024 we supported the care of 60 children to receive basic needs safe shelter, nutritious food, medical and dental care, psychology therapy and education but most important the gospel of jesus christ. Laccf gave gr

What it reported doing in 2024

Laccf provided grants to save 60 children from at risk family situations under the roof of a shelter for children. 45 adults as family members of the children at the shelter received care and food as well. 40 volunteers and their families also were provided with food and other assistance as well as 10 other families in our community who needed help. Laccf also supported with grants to 18 pastor families and missionaries in the south of mexico the laguna area in coahuila state (60 people as part of these pastors' families ). Total 233 people received direct support from laccf. 60 children received education because of the grants laccf is able to provide. 20 children received specialized medical care in neurology and therapy these children come from families in extreme poverty, neglect and abuse at times. To be receiving shelter, food, education, medical specialized care and the gospel of jesus christ is giving them a chance at life.

Operating model

Revenue model
Donor-supported. 100% 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.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 75
  • Accountability: 77
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.8%; rating input score 77
  • Program expense ratio: 76.2%; rating input score 76
  • Fundraising efficiency: $17.17 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 24th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -0.8%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 47.8% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 76.8% of revenue deployed · 76.2% of spending went to programs
  • Governance: 7 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $226K in reported program spending
  • Leadership: top reported pay $33K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.