Apoyo
Nonprofit profile at a glance
- EIN
- 911970470
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020, Form 990-N 2011
- Location
- Ellensburg, WA, USA
- Phone
- 5099291512
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $1,585,460
- Expenses
- $1,477,039
- Assets
- $507,839
- Liabilities
- $5,570
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Teodora Moreno Guzma (President)
Highest reported compensation
- Stefanie Wickstrom (Executive Dir.): $13,973 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Distribute food & clothing and provide advocacy and health and wellness services
What it reported doing in 2024
Food & Wellness Assistance Program - funds spent on food and other eligible items and services
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 66% for direct work, and 34% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 47
- Accountability: 94
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86%; rating input score 86
- Program expense ratio: 92.3%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 87.5%; rating input score 88; 3rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 13th 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 7 controls in place; rating input score 86
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.8%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.34; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0.9%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: 35.1% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 35.6% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 34.9% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 86% of revenue deployed · 92.3% of spending went to programs
- Governance: 10 of 8 board members independent · 6 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1.4M in reported program spending
- Leadership: top reported pay $14K · 10 people listed · 0 of 6 pay-setting controls reported
- Consistency: 30 of 32 current checks pass · 2 findings to review
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Review — Sustainability: Operating margin scored 55/100.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.