En Foco Inc

Nonprofit profile at a glance

EIN
133378184
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Bronx, NY, USA
Phone
7189319311
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$790,725
Expenses
$400,265
Assets
$959,595
Liabilities
$22,226

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

Leadership & pay

11 people listed

Highest reported compensation

  • OSCAR RIVERA (MANAGING DIRECTOR): $63,000 total reported compensation

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

Overview

Mission

En foco inc. Nurtures and supports contemporary fine art and documentary photographers of diverse cultures, primarily u.s. Residents of latino, african and asian heritage, and native peoples of the americas and the pacific.

What it reported doing in 2024

Nueva luz - is published twice annually showcasing contemporary photography and cultural commentary on issues of social justice and advocacy. Nueva luz is distributed extensively in print and digital editions with 70 issues published to date, featuring more than 250 artists, and 70 art commentators. First published in 1985, the nueva luz journal is the nations longest running publication dedicated to expanding the discourse on fine art and documentary photographers from diverse and underrepresented cultures. The artists published in each edition provide a photographic survey of marginalized communities, musings on identity, and documentation of historical events. Notable contributors include artists carrie mae weems, sophie rivera, dawoud bey; essayists lucy lippard, deborah willis, elizabeth ferrer.

Operating model

Revenue model
Donor-supported. 85% 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43%; rating input score 43
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: $20.87 raised per $1 spent on fundraising; rating input score 60; 60th 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: Limited
  • 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.4%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 2.4; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 15% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 24.8% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 43% of revenue deployed · 84.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $336K in reported program spending
  • Leadership: top reported pay $63K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2012 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 21/100.