Delfinio Gonzales VFW Post 2528

Nonprofit profile at a glance

EIN
856014769
IRS 990 coverage
2014–2016
Forms available
Form 990 2016, Form 990-N 2008
Location
Tucumcari, NM, USA
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$62,189
Expenses
$42,060
Assets
$315,485
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Justin Napp (Jr Vice President)

People named in this filing

  • Jack Hendrickson (2 Year Trustee)
  • Edward Ulibarri (3 Year Trustee)
  • Richard Martinez (Commander)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide Support & Assitance to Veterans & Families within Quay County & Surronding Areas: Tucumcari, San Jon, Logan, House,& Santa Rosa New Mexico.

What it reported doing in 2016

Provide Support & Assistance to Veterans & their Families Within Quay County & the Surronding Areas, to Include: Tucumcari, San Jon, logan, House & Santa Rosa New Mexico.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 93% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 100
  • Accountability: 18
  • Sustainability: 72
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.6%; rating input score 68
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 32.4%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 7.5; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 35th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 29th percentile among comparable filings

Details

  • Where the money goes: 67.6% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $42K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2014 to 2016
  • Contacts: How to reach this organization
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.