Bethel Latino Temple

Nonprofit profile at a glance

EIN
205077414
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Tarzana, CA, USA
Phone
8187057433
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$336,403
Expenses
$352,931
Assets
$128,567
Liabilities
$2,093

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JUAN A REYES (PRESIDENT)
  • LOIDA QUINTANILLA (VICE PRESIDENT)

Highest reported compensation

  • JUAN A REYES (PRESIDENT): $73,700 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To function as a religeous organization.

What it reported doing in 2014

Missionary and ministerial services to all who need spiritual uplift and faith

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 83% 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 79
  • Accountability: 69
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.1%; rating input score 94
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -4.9%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 19.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: -5.7% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -10.3% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 94.1% of revenue deployed · 89.7% of spending went to programs
  • Governance: 500 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $317K in reported program spending
  • Leadership: top reported pay $74K · 4 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2010 to 2014
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.