Lutheran Church of South Sudan North America
Nonprofit profile at a glance
- EIN
- 364898214
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Columbus, OH, USA
- Phone
- 6147669101
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $262,621
- Expenses
- $246,320
- Assets
- $65,340
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- DAVID BARTELS (DIRECTOR)
- CAROL DAVIS (ASSISTANT TR)
- DAVID MANN (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Supporting trinity lutheran church, trinity lutheran seminary, and trinity lutheran college in ethiopia.
What it reported doing in 2024
The lutheran church of south sedan - north america supports the people struggling through the third largest refugee crisis in the world in one of the poorest places on the planet. In addition to providing funding, we also provide prayer support, encouragement to those going to east africa to serve on a medical and mental health training team in gambella, ethiopia, mission trips, and assisted in arranging the itinerary for ten speaking engagements for pastor jordan long, president of the lutheran church of south sudan (located in east africa). The lutheran church of south sudan is serving in the midst of a growing humanitarian crisis. It is a vibrant church that is meeting needs daily as we plant congregations in south sudan and in sudanese refugee communities and camps in ethiopia, kenya, and uganda. We are committed christians who have been touched by jesus our savior. We have responded to his gospel by reaching out to others in east africa with the life-giving message of jesus, as well as providing for the physical and emotional needs of the refugees, widows, orphans and the poor. Because of the civil war in south sudan, the church body has made its headquarters in gambella, ethiopia, a few miles over the border from south sudan. The lutheran church of south sudan runs trinity lutheran seminary and supports trinity lutheran college, also in gambella. Grounded in the scripture and inspired by god's word, the lutheran church of south sudan makes "disciples of all nations, baptizing them in the name of the father and of the son and of the holy spirit, and teaching them to obey everything i (the lord) have commanded" (mathew 28:19-20). The lutheran church of south sudan engages on carrying out this great commission through: training pastors in lcss seminary training native, local pastors to live and preach the word of god as leaders among the communities every day of the year. Trinity lutheran college has 2500 students in 6 locations. It graduates 300-500 students annually in a variety of healthcare and business majors. Close to 250 students graduate annually from diploma or baccalaureate programs within the two largest classes at the trinity lutheran college - nursing and midwifery.
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 100% 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. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 75
- Accountability: 70
- Sustainability: 47
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.5%; rating input score 90
- Program expense ratio: 96.4%; rating input score 96
- Fundraising efficiency: $49.63 raised per $1 spent on fundraising; rating input score 76; 76th 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: 100%; rating input score 100; 63rd 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: 6.2%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.27; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 38% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 62.8% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 90.5% of revenue deployed · 96.4% of spending went to programs
- Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $238K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 4 filed schedules · includes major donors and foreign activity
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Review — Sustainability: Operating margin scored 53/100.