The Luke Commission
Nonprofit profile at a glance
- EIN
- 208635797
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Sagle, ID, USA
- Phone
- 2082639311
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
Reported finances
- Revenue
- $24,902,960
- Expenses
- $22,422,084
- Assets
- $20,929,660
- Liabilities
- $775,434
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Echo VanderWal PC (Executive Director)
- Jim McKee (Board Chair/President)
- Kenton Hill (Vice President)
Highest reported compensation
- Echo VanderWal PC (Executive Director): $84,000 total reported compensation
- Brian Schmelzenbach (Board Member/Dir of Staff Develop.): $48,000 total reported compensation
- Lawrence DeBoer (Chief Financial Officer): $25,563 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
(See on Schedule O)
What it reported doing in 2024
MEDICAL CARE & TREATMENT 161,510 Medical Patients Treated 408,429 Medication Packets Dispensed 320,036 Blood Pressure Readings 35,282 Blood Sugar Tested 7,235 X-rays Obtained 69 Orthopedic Surgeries Performed 1,242 Other Surgeries/Procedures Completed 5,736 Immunizations Given (non-COVID) 6,451 Cervical Cancer Screenings 596 Procedures to remove pre-/cancerous cervical cells 5,792 Inpatient ICU Nights 795 Snakebite Inpatient Nights 1,849 Babies Born/Delivered HIV/AIDS/TB CARE & SERVICES 54,926 Patients Tested & Counseled for HIV 483,367 Laboratory Services Rendered 150,431 TB Screenings Completed 24,431 HIV ARV Adherence Counseling Sessions Delivered 332,364 Condoms (Male and Female) Distributed 196 Long Acting Removable Contraceptives (LARCs) Placed 669 Initiated on Anti-Retroviral Treatment (ART) 220 TB+ Cases Started on TB Treatment 1,901 GeneXpert Tests Performed 1,633 HIV+ youth support club participants 22,737 Inpatient Nights at Miracle Campus DISABILITY, OPTICAL, & SPIRITUAL CARE & SERVICES 5,604 Eye Glasses Fitted 878 Wheelchairs/Adaptive Equipment Fitted 944 Cataracts Found 577 Cataracts Removed 729 Other Eye Surgeries Performed 1,766 Youth Vision Screenings 52 3-month life skills training participants
Operating model
- Revenue model
- Donor-supported. 69% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most filed governance safeguards are in place. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 91
- Transparency & Controls: 58
- Accountability: 83
- Sustainability: 62
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.8%; rating input score 93
- Program expense ratio: 92.1%; rating input score 92
- Fundraising efficiency: $74.98 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 71.4%; rating input score 71; 12th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10%; rating input score 67; 67th percentile among comparable filings
- Total-asset coverage ratio: 0.93; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 86; 86th percentile among comparable filings
- Officer compensation ratio: 0.7%; rating input score 88; 88th percentile among comparable filings
Growth
- Program expense growth: 19.4% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: 18% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 17.8% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 92.8% of revenue deployed · 92.1% of spending went to programs
- Governance: 5 of 7 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $20.6M in reported program spending
- Leadership: top reported pay $84K · 8 people listed
- Consistency: 34 of 34 current checks pass
- Schedules: 8 filed schedules · includes major donors and foreign activity
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.