Luke Chapter Moaa Community Fund Inc
Nonprofit profile at a glance
- EIN
- 474053737
- IRS 990 coverage
- 2019–2025
- Forms available
- Form 990 2025, Form 990-N 2017
- Location
- Goodyear, AZ, USA
- Phone
- 7205639953
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $174,777
- Expenses
- $65,371
- Assets
- $212,729
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- Shanna Woyak (President/COB/Board Director)
People named in this filing
- Shanna Woyak (President/COB/Board Director)
- Michael Kramer (Secretary/Compliance Director/Board Director)
- Jack Coate (Treasurer/Board 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
To provide scholarship grants for college education tuition and fees to qualified applicants, provide support and assistance to JROTC units in the West Valley, Phoenix, Arizona, and to provide financial support and food assistance to United States active duty, reservists, retirees, veterans and their families, facing a financial emergency with household expenses.
What it reported doing in 2025
Veteran and active duty grants for housing-related financial emergencies: the organization made grants to and for individual veterans, military retirees, active-duty reservists and active-duty military members in need facing a financial emergency (e.g., rent or mortgage payment late, car repairs to get to work, medical care, utilities, food, etc.) Grants were made to 18 individual veterans and families facing financial crisis. An estimated total of 30 persons including dependents benefited from these grants ranging from $1,000 to $2,500. Since inception of the veterans relief program in FY 2017-2018, grant awards totaling about $233,000 have been made to 150 veterans and families.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 87
- Accountability: 88
- Sustainability: 82
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 38.6%; rating input score 39
- Program expense ratio: 98.8%; rating input score 99
- Fundraising efficiency: $1,702.28 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 93.6%; rating input score 94; 56th percentile among comparable filings
- 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 62.6%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 3.25; rating input score 71; 71st 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: 7.8% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 21.7% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 20.1% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 38.6% of revenue deployed · 98.8% of spending went to programs
- Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $65K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 14 of 15 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 7 filing years from 2019 to 2025
- Contacts: How to reach this organization
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.