El Centro De Amistad Inc

Nonprofit profile at a glance

EIN
953498639
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
San Fernando, CA, USA
Phone
8183478565
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$11,472,169
Expenses
$9,723,360
Assets
$10,846,311
Liabilities
$1,868,597

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Juliana Oceguera (President)
  • Danitza Pantoja (Vice President)

Highest reported compensation

  • Luis Cervantes (Executive Dir.): $194,214 total reported compensation
  • Tania Del Gatto (Associate Dir.): $150,873 total reported compensation
  • Irma Angie Sanchez (Program Director): $123,264 total reported compensation

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

Overview

Mission

Provide mental health and other children services to low-income families in the San Fernando Valley.

What it reported doing in 2024

Child Welfare Services - Infant & Early Childhood Mental Health provides evidence-based mental health services to infants and children between the ages 0-12 years of age. The goal is to improve and enhance mental health, and social and emotional development of infants and children who are at significant risk and particularly those who have experienced trauma. The program also focuses on providing mental health consultation/coaching to strengthen the capacity of parent (s) /caregiver (s), educators, schools and community agencies by gaining an understanding and addressing early social and emotional development, and impact of trauma on development. Early intervention and parent (s) caregiver (s) support will promote optimal development for infants and children and enhance the capacity of the families to meet the needs of their children.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating 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

SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.5%; rating input score 69
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: $1.53 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 7 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.2%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 68.5% of revenue deployed · 80.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $7.8M in reported program spending
  • Leadership: top reported pay $194K · 12 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.