The Christian Working Woman/ Mary Whelchel 
The information in this column was provided to MinistryWatch by the ministry itself. It was last updated 1/31/2022. To update the information in this column, please email: info@ministrywatch.com
Summary
The Christian Working Woman ("TCWW") is a broadcast radio ministry based in Wheaton, Illinois that features Mary Whelchel Lowman. TCWW is focused on bringing a fresh, Christian perspective to workplace situations. With daily and weekly radio programs, bimonthly newsletters, speaking engagements, and resource materials, TCWW gives Christians in the working world a place to turn for hope and encouragement.
Contact information
Mailing address:
The Christian Working Woman
205 N Washington Street
Wheaton, IL 60187-5314
Website: christianworkingwoman.org
Phone: (630) 462-0552
Email: tcww@christianworkingwoman.org
Organization details
EIN: 363381207
CEO/President: Mary Whelchel Lowman
Chairman: Mary Whelchel Lowman
Board size: 7
Founder: Ms. Mary Whelchel Lowman
Ruling year: 1985
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
Mission statement
The purpose of The Christian Working Woman is to encourage, equip and empower Christians in the workplace to love Christ more, to live their daily lives by biblical principles, and to go to their jobs as ambassadors for Jesus Christ.
Statement of faith
Donor confidence score
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Educational Media
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 21 of 1022 | 3 of 53 |
| Fund acquisition rating | | 165 of 1024 | 10 of 53 |
| Resource allocation rating | | 14 of 1024 | 5 of 53 |
| Asset utilization rating | | 79 of 1022 | 3 of 53 |
Financial ratios
| Funding ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 8% | 0% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 7% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 92% | 62% | 73% | 74% | 74% | 71% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 7% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 8% | 38% | 27% | 26% | 26% | 29% |
| Operating ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Program expense ratio Program expense ratio = Program services / Total expenses | 81% | 97% | 87% | 87% | 87% | 72% |
Spending ratio Spending ratio = Total expenses / Total revenue | 95% | 101% | 100% | 105% | 115% | 108% |
Program output ratio Program output ratio = Program services / Total revenue | 74% | 99% | 87% | 92% | 100% | 77% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 5% | -1% | 0% | -5% | -15% | -8% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 9% | -10% | 1% | -63% | -125% | -35% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 11% | 3% | 13% | 13% | 13% | 28% |
| Investing ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.93 | 4.18 | 5.97 | 5.96 | 4.71 | 4.15 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.35 | 1.00 | 1.06 | 1.05 | 1.03 | 1.03 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.74 | 4.18 | 6.32 | 6.26 | 4.88 | 4.27 |
| Liquidity ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Current ratio Current ratio = Total current assets / Total current liabilities | 9.50 | 2.14 | 1.60 | 1.68 | 1.90 | 6.68 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.10 | 0.47 | 0.63 | 0.60 | 0.53 | 0.15 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.93 | 1.53 | 0.71 | 0.77 | 1.16 | 2.39 |
| Solvency ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 12% | 47% | 59% | 57% | 51% | 15% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 84% | 13% | 7% | 7% | 10% | 21% |
Financials
| Balance sheet | |||||
| Assets | 2019 | 2018 | 2017 | 2016 | 2015 |
| Cash | $45,503 | $15,250 | $16,967 | $33,864 | $50,835 |
| Receivables, inventories, prepaids | $16,442 | $16,799 | $20,075 | $20,075 | $16,506 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $61,945 | $32,049 | $37,042 | $53,939 | $67,341 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $0 | $1,876 | $1,876 | $1,876 | $1,876 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $0 | $1,876 | $1,876 | $1,876 | $1,876 |
| Total assets | $61,945 | $33,925 | $38,918 | $55,815 | $69,217 |
| Liabilities | 2019 | 2018 | 2017 | 2016 | 2015 |
| Payables and accrued expenses | $26,117 | $16,529 | $18,536 | $24,854 | $10,079 |
| Other current liabilities | $2,835 | $3,560 | $3,560 | $3,560 | $0 |
| Total current liabilities | $28,952 | $20,089 | $22,096 | $28,414 | $10,079 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | $28,952 | $20,089 | $22,096 | $28,414 | $10,079 |
| Net assets | 2019 | 2018 | 2017 | 2016 | 2015 |
| Without donor restrictions | $0 | $0 | $0 | $0 | $0 |
| With donor restrictions | $0 | $0 | $0 | $0 | $0 |
| Net assets | $32,993 | $13,836 | $16,822 | $27,401 | $59,138 |
| Revenues and expenses | |||||
| Revenue | 2019 | 2018 | 2017 | 2016 | 2015 |
| Total contributions | $158,684 | $148,024 | $162,580 | $170,483 | $188,753 |
| Program service revenue | $41,188 | $45,872 | $49,375 | $49,205 | $61,211 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $62 | $331 | $0 | $0 | $0 |
| Other revenue | $55,502 | $8,329 | $9,206 | $9,232 | $16,497 |
| Total other revenue | $96,752 | $54,532 | $58,581 | $58,437 | $77,708 |
| Total revenue | $255,436 | $202,556 | $221,161 | $228,920 | $266,461 |
| Expenses | 2019 | 2018 | 2017 | 2016 | 2015 |
| Program services | $251,959 | $175,694 | $202,529 | $229,955 | $206,369 |
| Management and general | $6,856 | $26,776 | $29,247 | $33,208 | $81,060 |
| Fundraising | $0 | $0 | $0 | $0 | $0 |
| Total expenses | $258,815 | $202,470 | $231,776 | $263,163 | $287,429 |
| Change in net assets | 2019 | 2018 | 2017 | 2016 | 2015 |
| Surplus (deficit) | ($3,379) | $86 | ($10,615) | ($34,243) | ($20,968) |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($3,379) | $86 | ($10,615) | ($34,243) | ($20,968) |
Compensation
| Name | Title | Compensation |
| Mary Whelchel | President | $39,615 |
| Julie Busteed | Financial Bookkeeper | $7,363 |
Compensation data as of: 12/31/2019
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 1/31/2022. To update the information below, please email: info@ministrywatch.com
History
The Christian Working Woman began in 1984 as an outgrowth of a ministry for workplace women that began at The Moody Church in Chicago, Illinois. Because of her own experiences of being a Christian in the marketplace, Mary (Whelchel) Lowman had a burden to encourage women and to teach them sound biblical principles in order to equip them to live godly lives in their workplaces. Little did she know that the radio program which had its humble beginnings on one station in Chicago would now be heard on over 400 stations and crossing international boundaries! Since its beginning The Christian Working Woman has become a non-profit organization currently producing two radio program formats, distributing books and materials, providing web resources, and organizing retreats and conferences in the United States and abroad.