Accion Politica Pcunista Dba Pcun

Nonprofit profile at a glance

EIN
931313795
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Woodburn, OR, USA
Phone
5058009142
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Reported finances

Revenue
$1,736,861
Expenses
$2,535,401
Assets
$907,980
Liabilities
$57,025

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • REYNA LOPEZ (EXECUTIVE DIRECTOR)

Highest reported compensation

  • REYNA LOPEZ (EXECUTIVE DIRECTOR): $124,709 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote civic participation.

What it reported doing in 2024

Disaster relief program and hwpc3 worker education outreach: direct outreach at work sites, labor camps, and other gathering spaces for farmworkers to inform them on labor rights and pesticide exposure.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 95% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 85
  • Accountability: 90
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 73.8%; rating input score 74
  • Fundraising efficiency: $20.59 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 80.5%; rating input score 81; 35th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -46%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 15.8% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 20.5% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 73.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $125K · 12 people listed
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 3/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.