Cuidando Los Nios Inc

Nonprofit profile at a glance

EIN
850366029
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Albuquerque, NM, USA
Phone
5058436899
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$3,582,278
Expenses
$4,206,412
Assets
$3,823,438
Liabilities
$72,792

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

Leadership & pay

13 people listed

Executive titles in this filing

  • ALICE BROUSSEAU (PRESIDENT)

Highest reported compensation

  • TRINA JELLISON (EXECUTIVE DI): $94,991 total reported compensation

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

Overview

Mission

The mission of cuidando los nios is to break the cycle of homelessness for children and families. We do this by providing high quality early childhood education, therapeutic services, supportive housing and parent education.

What it reported doing in 2024

The housing program consists of four different contracts. Each contract assists families experiencing homelessness or at risk of homelessness. Clients are referred to us from the coordinated entry system or from the family housing navigation center. These clients are given a rapid rehousing voucher which provides 12-24 months of rental assistance including application fees, deposits and rent payments. Each family is assigned to a case manager who works with the family to create an individualized 12-month family success plan. Progress and adherence to the plan is tracked through weekly phone calls and monthly house visits. These plans are centered around helping the parents obtain stability, stay in their apartments, and maintain independence once the voucher is complete. Our housing department also provides assistance separately from the vouchers that includes utility bills, arrears, application fees, deposits, gas cards, and cell phones.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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: 77
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.1%; rating input score 91
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: $2.82 raised per $1 spent on fundraising; rating input score 8; 8th 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: 100%; rating input score 100; 72nd 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -17.4%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 18.7% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 91.1% of revenue deployed · 77.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.3M in reported program spending
  • Leadership: top reported pay $95K · 13 people listed
  • Consistency: 38 of 38 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 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.

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 8/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.