CHRISTIAN FRIENDS OF KOREA (EIN 561923972) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Principal Officer

HEIDI LINTON

Phone

8286692355

Tax Period

2025-01-01 to 2025-12-31

CHRISTIAN FRIENDS OF KOREA, founded in 1995, is a small nonprofit in the Religion sector that reported $673K in total revenue in fiscal year 2025. Revenue surged 64% from the prior year, signaling strong growth momentum. Expenses of $903K exceeded revenue, resulting in a 34% operating deficit.

Mission

HUMANITARIAN AID TO NORTH KOREA AND MONGOLIA

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $354,190

Program Service Revenue $0

Investment Income $121,638

Other Revenue $197,201

TOTAL REVENUE $673,029

Expense Breakdown

Grants Paid $0

Salaries & Benefits $273,370

Fundraising Expenses $53,810

Program Expenses $712,448

Other Expenses $629,320

TOTAL EXPENSES $902,690

Year-over-Year Comparison

	2025	2024	Change
Revenue	$673,029	$410,884	+0.6%
Expenses	$902,690	$425,141	+1.1%
Net Income	$-229,661	$-14,257	+15.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$224,658

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE ACETO	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN AKERS	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
RICK ARMSTRONG	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN CRANE	SECRETARY	2.00	Officer Director	$0	$0	$0
YERI IM	BOARD MEMBER	1.00	Director	$0	$0	$0
DR MARCIA KILSBY	BOARD MEMBER	1.00	Director	$0	$0	$0
THOMAS LINTON	TREASURER	1.00	Officer Director	$0	$0	$0
DR EUGENE OH	BOARD MEMBER	1.00	Director	$0	$0	$0
ROB ROBINSON	BOARD CHAIR	2.00	Officer Director	$0	$0	$0
SISSEL TOPPLE	ASST SECRETARY	2.00	Officer Director	$0	$0	$0
LIANA WOLFE DDS	BOARD MEMBER	1.00	Director	$0	$0	$0
ZBIGNIEW WEGRZYN PHD	BOARD MEMBER	1.00	Director	$0	$0	$0
HEIDI LINTON	EXECUTIVE DIRECTOR	40.00	Officer	$114,108	$22,411	$136,519
TERRY SMITH	ASSISTANT TREASURER	40.00	Officer	$71,035	$17,104	$88,139

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$673,029	$902,690	$2,374,926	$-229,661
2024	No data	No data	No data	No data
2023	$880,779	$377,197	$2,284,107	$503,582
2022	$476,266	$337,543	$1,779,607	$138,723
2021	$914,449	$414,749	$1,633,588	$499,700
2020	$1,169,426	$1,177,859	$1,133,846	$-8,433
2019	$3,346,874	$3,391,799	$1,142,323	$-44,925
2018	$2,759,416	$2,204,585	$1,247,983	$554,831

CHRISTIAN FRIENDS OF KOREA