Azorean Brotherhood of the Divine Holy Ghost Inc

Nonprofit profile at a glance

EIN
042694174
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Peabody, MA, USA
Phone
9785327669
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$346,059
Expenses
$318,745
Assets
$1,993,767
Liabilities
$999,363

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

Leadership & pay

3 people listed

Executive titles in this filing

  • FRANCISCO ALVES (PRESIDENT)
  • ROBERTO ESPINOLA (V PRESIDENT)

People named in this filing

  • FRANCISCO ALVES (PRESIDENT)
  • ROBERTO ESPINOLA (V PRESIDENT)
  • JULIANA ROSARIO (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Uniting the luso american people in the celebration of the annual festivities of the "divino espirito santo" (the holy ghost) that takes place during pentecost. Operates as social /religious / charitable org

What it reported doing in 2024

The organization holds cultural and social events these are held as fundraising events and all revenues and expenses are included in fundraising events

Operating model

Revenue model
Other-operating. 64% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 91
  • Accountability: 70
  • Sustainability: 60
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.2%; rating input score 53
  • Program expense ratio: 57.8%; rating input score 58
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 7.9%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 6.26; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -3.9% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 53.2% of revenue deployed · 57.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $184K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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 53/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.