Comedor Santa Maria Ac

Nonprofit profile at a glance

EIN
981486281
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2126821800
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$7,629,560
Expenses
$7,156,415
Assets
$7,092,751
Liabilities
$304,629

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

Leadership & pay

2 people listed

Executive titles in this filing

  • MARIA ALICIA MIER Y TERAN (PRESIDENT)

Highest reported compensation

  • MARIA ALICIA MIER Y TERAN (PRESIDENT): $95,039 total reported compensation

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

Overview

Mission

Helping the weakest children in society to cover their primary need, food. By providing this support together with the transmission of human values and a dignified and affectionate treatment, we seek to create the opportunity for them to be better people and for them to be productive members of society in the future.

What it reported doing in 2024

We seek to eliminate food insecurity and ensure that all of our children have a normal nutritional status. We serve a complete and balanced meal daily. They are high in iron and with measured portions. We measure the weight and height of all children every six months. We follow up on vulnerable cases every two months.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 55
  • Accountability: 5
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.2%; rating input score 72
  • Program expense ratio: 72%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.2%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 33.5% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 17.2% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 72.2% of revenue deployed · 72% of spending went to programs
  • Governance: 0 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.2M in reported program spending
  • Leadership: top reported pay $95K · 2 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.