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Locking Arms

EIN 45-2660310 · Brea, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair62 out of 100GovernanceFair64 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Locking Arms exists to mobilize people and financial resources to care for the world's impoverished. By raising up awareness and providing opportunities for individuals, churches and businesses to work together, the goal is to foster self-reliant, sustainable change in the lives of hurting people around the world.

Income
$469,632
Spending
$484,124
Spent on programs
100%
Reserves
0 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
15

Source: Form 990 for the year ending May 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 62 out of 100. Higher than 25% of charities in its peer group (international, $250k to $1m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.0 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 3% of income.

  • Income trend

    15 of 15

    Income rose 51% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending May 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 64 out of 100. Higher than 39% of charities in its peer group (international, $250k to $1m).

  • Independent board

    25 of 25

    4 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending May 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $469,014 spent. SOUTHEAST ASIA: Our partnership in the hilltribes of Northern Thailand as well as throughout numerous regions in Myanmar, continue to be led by our partners, Jonathan & Nangsar Morse - US Citizens living & serving abroad. The work in Thailand continues, including the operation of schools, clean water projects, the planting of mango trees & various vegetable crops to allow villages to generate a sustainable income. Medical clinic continue to be operated, now in partnership with the Thai government. They continue to operate several children's dormitories where they educate & shelter vulnerable orphans (many from Myanmar) as well as other at risk children who wouldn't have an opportunity for an education without their intervention. In Myanmar the ongoing civil war still prevents workers from entering the country, while every effort is made to get financial gifts to the pastors & other workers in various regions. The churches planted to date have stepped up to care for the sick, still running the Bethseda House of Mercy Health Care Clinic established in Myitkyina, in the Kachin State. Makeshift villages are being created to provide housing for people displaced by the war. And translation projects are in process, translating bibles & textbooks into a number of dialects spoken by various ethnic groups throughout the country, predominantly Karen, Kachin, Mon & Chin.
  2. $14,950 spent. GlobalTREK: A small team is preparing to travel to Chiang Mai, Thialand to begin the survey work & organization of a project that will take place in the summer of 2025, serving predominantly in three hilltribe villages, as well as contributions to the EDEN Leadership Training School. The trip originally planned for Kenya in the summer of 2024 had to be postponed due to the political climate in the region where we planned to work - the Mathare Valley Slums of Nairobi. The majority of the team originally preparing to serve in Kenya will transition to serve in Thailand in 2025. We will also continue recruiting individuals to serve with that team as we anticipate having need of construction workers, teacheres & other youth workers and perhaps medical personnel. We will also be raising financial support and take advantage of the afforded time to update & modify our training materials.
  3. GENERAL PROGRAM: Entails ongoing volunteer development & donor relations.

Source: Form 990 for the year ending May 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on October 15, 2020 for not filing returns for three years, and reinstated on October 15, 2020.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending May 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 2022.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.