Local Church Evangelism Inc

Nonprofit profile at a glance

EIN
010485729
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Newport, ME, USA
Phone
3524083534
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Christianity

Reported finances

Revenue
$310,089
Expenses
$199,633
Assets
$255,657
Liabilities
$6,933

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DRM WENDELL CALDER (PRESIDENT)

Highest reported compensation

  • DRM WENDELL CALDER (PRESIDENT): $40,000 total reported compensation

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

Overview

Mission

Religious and educational

What it reported doing in 2024

Proclaiming the gospel of the lord jesus christ through crusades, camps, conferences, cassettes, communications,(radio & tv) and personal contacts. Many people have accepted jesus christ as lord and personal savior.

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 73% for direct work, and 27% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 65
  • Accountability: 55
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.3%; rating input score 62
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 54.7%; rating input score 55; 43rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 16th 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: 35.6%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 20%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 62.3% of revenue deployed · 93.7% of spending went to programs
  • Governance: 2 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $187K in reported program spending
  • Leadership: top reported pay $40K · 4 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 55/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.