Luke 92 Ministries Inc

Nonprofit profile at a glance

EIN
270534066
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Franklin, TN, USA
Phone
6154779374
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Support Services
Affiliation
Christianity

Reported finances

Revenue
$140,778
Expenses
$148,477
Assets
$218,149
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • BRIAN SHAW JR (VICE PRESIDENT)

People named in this filing

  • BETH ANN YAKES (DIRECTOR)
  • KELLEY BAXTER (DIRECTOR)
  • JORGE LUNA (DIRECTOR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our primary goal is to proclaim the love of jesus christ by first meeting the healthcare needs of the poor and destitute people groups of underserved countries through medical and dental services.

What it reported doing in 2025

Luke 9:2 ministries sent 14 team members to honduras in january 2025 to work with our local partner dr. Jorge ponce. The 14-member team worked with 6 honduran physicians and 4 honduran dentists to conduct 5 clinics in rurual honduras. The clinics were conducted in st. Jerome, guaimaca, el destino, zarzal and cantarrana. The team treated 1,288 medical patients, 238 dental patients, distributed 671 bags of food and partnered with local pastors to minister to spiritual needs. Luke 9:2 ministries provides funding for travel, medication, transportation, food and other expenses for the clinics.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 55
  • Accountability: 70
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.5%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.7% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $144K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 8 filing years from 2018 to 2025
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.