Centro De Ayuda Y Esperanza Latina Inc

Nonprofit profile at a glance

EIN
862086795
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-PF 2022
Location
New Bedford, MA, USA
Phone
7744000897
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Private Operating Foundations

Reported finances

Revenue
$530,980
Expenses
$323,341
Assets
$523,225
Liabilities
$315,586

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Ramon Mancebo (Executive Director)
  • Oscar Delgado (President)

Highest reported compensation

  • Christina Mancebo-Torres (Assistant Director): $74,200 total reported compensation
  • Ramon Mancebo (Executive Director): $57,385 total reported compensation
  • Maria Torres Jimenez (Director of Community Engagement): $41,932 total reported compensation

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

Overview

Mission

Our mission is to engage educate empower and mobilize the Hispanic and Latino community for positive social change. Currently our most significant activities are emergency case management community engagement activities community trainings and a Spanish-language behavioral health training and fellowship program.

What it reported doing in 2024

Substance misuse mental health and trauma prevention and intervention programs including the implementation of a community-based substance misuse and HIV program for families the development of a youth mental health navigators program to increase the capacity and leadership of Latino youth to become mental health navigators in their families and community and the development of a community-led trauma response program.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 97% 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

MIXED - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 54
  • Accountability: 72
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.2%; rating input score 44
  • Program expense ratio: 72.6%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 72.7%; rating input score 73; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: Fail

Sustainability

  • Operating margin: 39.1%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 53.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 59.6% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 64.1% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 32.4% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 44.2% of revenue deployed · 72.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $235K in reported program spending
  • Leadership: top reported pay $74K · 7 people listed
  • Consistency: 39 of 42 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.