Amigos De Guadalupe Center for Justice and Enpowerment

Nonprofit profile at a glance

EIN
770555838
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
San Jose, CA, USA
Phone
4083416080
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$17,620,683
Expenses
$16,472,707
Assets
$7,978,033
Liabilities
$1,676,684

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

Leadership & pay

14 people listed

Executive titles in this filing

  • MARCOS HERRERA (PRESIDENT)
  • MARTIZA MALDONADO (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • MARTIZA MALDONADO (CHIEF EXECUTIVE OFFICER): $224,901 total reported compensation
  • CHRISTINE CARBONE (CHIEF FINANCIAL OFFICER): $155,128 total reported compensation
  • JOSE MURILLO-LECHUGA (DIRECTOR OF PLACE-BASED INITIATIVES): $121,433 total reported compensation

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

Overview

Mission

The mission of the organization is to ensure that the basic needs of our community are met, deliver high-quality programs, and mobilize and organize for justice.

What it reported doing in 2024

Education, immigration and organizing; help in education is offered with an after school homework center for grades k-8. We have a four-week academic summer program, during the month of july for grades k-8. We offer scholarships to graduation high school students, continuing college students, and trade school training, our immigration/organizing work consist of consulting, family base petitions, us citizenship classes, and help with preparation/filing and completing the n400 citizenship application. We offer els classes as well as know your rights workshops.

Operating model

Revenue model
Grant-funded. 84% of the money available for current operations came from government grants.
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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 75
  • Accountability: 95
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 89.5%; rating input score 90
  • Fundraising efficiency: $72.66 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.5%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 40% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 37.1% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 40.1% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 83.8% of revenue deployed · 89.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $14.8M in reported program spending
  • Leadership: top reported pay $225K · 14 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $228K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.
  • 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: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Officer compensation ratio scored 50/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.