Aguila Youth Leadership Institute Inc

Nonprofit profile at a glance

EIN
205820343
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Albuquerque, NM, USA
Phone
6022849960
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$473,166
Expenses
$455,666
Assets
$91,979
Liabilities
$6,440

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Rosemary Ybarra-Hernandez (CEO / Founder)

Highest reported compensation

  • Rosemary Ybarra-Hernandez (CEO / Founder): $84,000 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 empower and prepare youth for college admission and graduation.

What it reported doing in 2024

AGUILA Youth Leadership Institute provides a year round program serving 400 plus children in grades 8 through 12 in addition to serving an estimated 700 additional alumnae who are both in college and have graduated college with support services with on-going college and career counseling. The year round program provides thematic monthly seminars with a focus on college and career readiness in addition to related events and activities that provide a unique and holistic approach to the development of young leaders. Activities include, but are not limited to, the 3-night/4-day annual Summer Leadership Symposium specifically targeted to rising high school juniors and seniors as well as a specialized track for recent high school graduates in preparation for their journey to college in a university experience. The Symposium provides participants with workshops, presentations, a major, college and community/career fair as well as interaction with community leaders. Now in its 20th year, the Annual Honors Convocations held in June of each year serves to celebrate both high school and college admissions as well as parents who have returned to or started college and have graduated. The even provides information with regard to college admissions as well as the total award of scholarships which totaled nearly $10million beyond federal packages which brings the grand total over $145 million received in 20 years of operation. Students are also involved in various supplemental activities and events that contribute to their sense of well-being and belonging that contribute to their confidence and resiliency that has provided successful retention and graduation rates. Students are also separated by gender to participate in ALMA for the young women and Men of Honor for the young men where gender-specific programming has proven highly successful in creating awareness of issues, increasing self-esteem, confidence and resilience. Parents are required to attend sessions specifically addressing the college going process to ensure greater support of student success. The Counselor Institute is an exclusive component of the program and provides services to school guidance counselors in a partnership designed to increase the web of support for students.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 85
  • Accountability: 90
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.7%; rating input score 58
  • Program expense ratio: 59.9%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 3.7%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 18.4%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 57.7% of revenue deployed · 59.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $273K in reported program spending
  • Leadership: top reported pay $84K · 9 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.