Amistad Y Resolana

Nonprofit profile at a glance

EIN
900725423
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Las Vegas, NM, USA
Phone
5054900765
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Addictive Disorders N.E.C.

Reported finances

Revenue
$449,618
Expenses
$358,863
Assets
$22,000
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Highest reported compensation

  • SANDIA MEDICAL BILLING (20): $33,755 total reported compensation
  • LYDIA HERNANDEZ (THERAPIST): $10,625 total reported compensation
  • ALEJANDRO RIVERA (EXECTIVE OFFICER): $1,625 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide substance abuse counseling through the concept of restoring mind body and soul.

What it reported doing in 2025

The organization continues to provide substance abuse counseling through the concept of retoring mind body and soul at a high level

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 47
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 20.2%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 100% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 14.4% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: -26.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $359K in reported program spending
  • Leadership: top reported pay $34K · 3 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.