Asian Pacific American Dispute Resolution Center of Los Angeles

Nonprofit profile at a glance

EIN
954227375
IRS 990 coverage
2011–2021
Forms available
Form 990 2021, Form 990-EZ 2018
Location
Pasadena, CA, USA
Phone
2132508190
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$136,626
Expenses
$183,438
Assets
$124,467
Liabilities
$94,748

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • CHRISTINA KATAOKA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTINA KATAOKA (EXECUTIVE DIRECTOR): $88,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organization provides two main services: 1) community services to disputees where no court case has yet been initiated. 2) provides an opportunity for schools to have effective and culturally sensitive conflict resolution skills and services to create a stable and healthy learning environment.

What it reported doing in 2021

Crisis response & restorative practices - provides restorative and de-escalation services for hate-based conflict and community-wide violence outbreaks; and conflict resolution skills and restorative practices education to promote anti-hate initiatives and cohension within communities.

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 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 83
  • Sustainability: 12
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.8%; rating input score 94
  • Program expense ratio: 69.9%; rating input score 70
  • Fundraising efficiency: $5.43 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 88.9%; rating input score 89; 24th 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: -34.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.76; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 48.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -8.7% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 93.8% of revenue deployed · 69.9% of spending went to programs
  • Governance: 8 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $128K in reported program spending
  • Leadership: top reported pay $89K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2011 to 2021
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.