Dar a Luz Birth & Health Center
Nonprofit profile at a glance
- EIN
- 260872252
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-N 2007
- Location
- Los Ranchos, NM, USA
- Phone
- 5059242229
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Reproductive Health Care Facilities and Allied Services
Reported finances
- Revenue
- $1,983,827
- Expenses
- $2,120,483
- Assets
- $373,665
- Liabilities
- $19,430
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- BOGDAN PATHAK (President)
Highest reported compensation
- ABIGAIL LANIN EAVES (Executive Dir.): $121,574 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide compassionate and holistic prenatal care, women's health services and a safe alternative to hospital birth for women and their families.
What it reported doing in 2024
Prenatal care: certified nurse midwives provide a unique form of woman-centered prenatal care that focuses on building a trusting relationship with women so that they will know the midwife who will attend the birth of their child. There is a high priority on preparing women for birth and parenthood. Women are given a comprehensive education booklet and are required to attend up to nine classes on pregnancy, birth, breastfeeding, newborns and car seats as part of their care. Midwifery and lactation support are available to our clients 24/7. These are also structured to help families support each other and build a sense of community that lasts beyond the span of pregnancy and birth. In 2024, 120 women birthed their babies at the center and another 90 women had to be transferred to the hospital because of change in risk status. Another 223 women were seen specifically for well-woman exams. Breastfeeding initiation for all mothers, regardless of where their babies were born, was 100% at the time of birth with continuation rate of 92% at 6 weeks postpartum. Continuation at 6 months remains high at 70%. About 30-40%of our clients at any given time receive medicaid benefits either as a primary or secondary insurance payer. Only about 1% of clients were completely out-of-pocket either because they cannot buy insurance or chose not to. We do not turn anyone away for the inability to pay but also accept payment plans for many months after care has been completed. We still write and receive grants to help subsidize decreased collections from families who cannot afford our care.
Operating model
- Revenue model
- Earned-program. 89% of the money available for current operations came from fees and other program revenue.
- 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.
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: 71
- Transparency & Controls: 83
- Accountability: 100
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.5%; rating input score 81
- Program expense ratio: 75.7%; rating input score 76
- Fundraising efficiency: $1.35 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 12th 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: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -6.9%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: 5.5% per year; rating input score 100; 44th percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 8.9% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 80.5% of revenue deployed · 75.7% of spending went to programs
- Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.6M in reported program spending
- Leadership: top reported pay $122K · 6 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 10 filing years from 2015 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 — Financial Efficiency: Fundraising efficiency scored 4/100.
- High — Sustainability: Operating margin scored 21/100.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 51/100.
- Review — Sustainability: Liabilities to assets ratio scored 52/100.