Locking Arms

Nonprofit profile at a glance

EIN
452660310
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Brea, CA, USA
Phone
7147436965
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief
Affiliation
Christianity

Reported finances

Revenue
$469,632
Expenses
$484,124
Assets
$5,352
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • TAMMY LEATHERBY (Executive Director)

People named in this filing

  • STAN CURLEE (Director)
  • TAMMY LEATHERBY (Executive Director)
  • TOM LEATHERBY (Board Chair)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Locking Arms exists to mobilize people and financial resources to care for the world's impoverished. By raising up awareness and providing opportunities for individuals, churches and businesses to work together, the goal is to foster self-reliant, sustainable change in the lives of hurting people around the world.

What it reported doing in 2023

SOUTHEAST ASIA: Our partnership in the hilltribes of Northern Thailand as well as throughout numerous regions in Myanmar, continue to be led by our partners, Jonathan & Nangsar Morse - US Citizens living & serving abroad. The work in Thailand continues, including the operation of schools, clean water projects, the planting of mango trees & various vegetable crops to allow villages to generate a sustainable income. Medical clinic continue to be operated, now in partnership with the Thai government. They continue to operate several children's dormitories where they educate & shelter vulnerable orphans (many from Myanmar) as well as other at risk children who wouldn't have an opportunity for an education without their intervention. In Myanmar the ongoing civil war still prevents workers from entering the country, while every effort is made to get financial gifts to the pastors & other workers in various regions. The churches planted to date have stepped up to care for the sick, still running the Bethseda House of Mercy Health Care Clinic established in Myitkyina, in the Kachin State. Makeshift villages are being created to provide housing for people displaced by the war. And translation projects are in process, translating bibles & textbooks into a number of dialects spoken by various ethnic groups throughout the country, predominantly Karen, Kachin, Mon & Chin.

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 97% 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. Some filing-based governance responses are negative or unanswered and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 76
  • Accountability: 45
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: $9,392.64 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: Fail
    • Conducts site visits: Pass
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 57.1%; rating input score 57; 16th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.1%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: -29.5% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $484K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2020 to 2023
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Accountability: Independent voting board scored 57/100.
  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.