Sisters of Our Lady of Perpetual Help

Nonprofit profile at a glance

EIN
330600989
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Buena Park, CA, USA
Phone
7145211345
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Roman Catholic
Affiliation
Christianity

Reported finances

Revenue
$443,296
Expenses
$453,730
Assets
$2,140,014
Liabilities
$1,232,403

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Baekyung Cheon (CEO)

Highest reported compensation

  • Baekyung Cheon (CEO): $15,600 total reported compensation
  • Mi Hyang Bae (CFO): $15,600 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 Education and Missionary Works

What it reported doing in 2024

The Organization Cooridnated its 17 Roman Catholic Sisters who performed the follwoing services at various roman catholic churchesAssisting daily masses, Counseling, teaching bible, visiting nursing home and serving Homeless

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% 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: 76
  • Transparency & Controls: 75
  • Accountability: 9
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 84.4%; rating input score 84
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.4%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 4.72; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.58; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 84.4% of spending went to programs
  • Governance: 0 of 2 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $383K in reported program spending
  • Leadership: top reported pay $16K · 2 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.