CENTRAL AMERICAN LUTHERAN MISSION … - Form 990 Financial Data

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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

1999

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

CENTRAL AMERICAN LUTHERAN MISSION SOCIETY, founded in 1999, is a small nonprofit in the Religion sector that reported $273K in total revenue in fiscal year 2023. Revenue surged 41% from the prior year, signaling strong growth momentum. The organization ran a surplus of $53K, a strong 19% operating margin.

Mission

RELIGION AND EDUCATION IN LATIN AMERICA

Program Service Accomplishments

Program 1

Expenses: $190,181

CALMS IS A LUTHERAN MISSIONSOCIETY WHOSE PURPOSE IS TO SPREAD THE WORD OF GOD IN LATIN AMERICA. IT ACCOMPLISHES THIS BY HELPING TO ESTABLISH CHURCHES, EDUCATING AND TRAINING PASTORS. CALMS ALSO HELPS PAY THE COST FOR CHILDREN WHO WHOULD NOT OTHERWISE BE ABLE TO ATTEND SCHOOL. IN ADDITION, CALMS HELPS TO BUILD HOMES FOR THOSE WHO HAVE EXPERIENCED A NATURAL DISASTER OR CANNOT OTHERWISE PROVIDE A HOME FOR THEIR FAMILY

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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 (2023)

Revenue Breakdown

Contributions & Grants $273,018

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $273,018

Expense Breakdown

Grants Paid $175,095

Salaries & Benefits $32,295

Fundraising Expenses $0

Program Expenses $190,181

Other Expenses $12,599

TOTAL EXPENSES $219,989

Year-over-Year Comparison

	2023	2022	Change
Revenue	$273,018	$193,286	+0.4%
Expenses	$219,989	$212,222	+0.0%
Net Income	$53,029	$-18,936	-3.8%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RANDY SPARKS	MEMBER AT LARGE	2.00	Director	$0	$0	$0
TERESA JOSSIE	MEMBER AT LARGE	2.00	Director	$0	$0	$0
JEFF BIBLER	MEMBER EMERITUS	2.00	Director	$0	$0	$0
TODD HORNSBY	MEMBER AT LARGE	2.00	Director	$0	$0	$0
SCOTT FEARRIN	PRES BOARD OF DIRECTORSSECR	2.00	Officer Director	$0	$0	$0

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
2023	$273,018	$219,989	$139,552	$53,029
2022	$193,286	$212,222	$84,458	$-18,936
2021	$144,709	$156,238	$103,726	$-11,529
2020	$253,246	$240,631	$102,939	$12,615
2019	$350,709	$398,563	$92,133	$-47,854
2018	$555,886	$575,769	$134,734	$-19,883

CENTRAL AMERICAN LUTHERAN MISSION SOCIETY