Enfoque Ciudad

Nonprofit profile at a glance

EIN
270234169
IRS 990 coverage
2012–2013
Forms available
Form 990 2013, Form 990-EZ 2011
Location
San Luis Obispo, CA, USA
Phone
8054269659
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$293,205
Expenses
$140,819
Assets
$534,918
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Justin Hurst (Vice President)
  • Darren Hurst (President)

Highest reported compensation

  • Justin Hurst (Vice President): $26,094 total reported compensation
  • Darren Hurst (President): $26,094 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Christian Evangelization Organization: we serve in the city of Guadalajara, Mexico by carrying out a youth Bible college for youth that come from orphanages in Mexico, serve and care for orphans, love our neighbors, carryout outreaching events to the local community, reaching them for Jesus and teaching them the Bible, and help in local and abroad church planting.

What it reported doing in 2013

Horizon Youth Program - we have 5 orphaned youth that grew up in orphanages that phase out of those organizations that are 18 years old living with us on our property. They are all 5 working in our construction and enrolled in open high school, going to church, and participating in our Bible program. They are not on the streets but are excelling personally.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 27
  • Transparency & Controls: 85
  • Accountability: 90
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.1%; rating input score 15
  • Program expense ratio: 30.7%; rating input score 31
  • Fundraising efficiency: $39.04 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 52%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 3.8; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 37.1%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 20% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 37.8% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 15.1% of revenue deployed · 30.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $43K in reported program spending
  • Leadership: top reported pay $26K · 4 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2012 to 2013
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Financial Efficiency: Mission deployment rate scored 15/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 31/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 7/100.