Houston Lgbtq Political Caucus

Nonprofit profile at a glance

EIN
760471030
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2019, Form 990-N 2021
Location
Houston, TX, USA
Phone
7138825898
Rating
50
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$37,704
Expenses
$33,023
Assets
$99,113
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Austin Davis Ruiz (President)
  • Porscha Brown (Vice President)

People named in this filing

  • Austin Davis Ruiz (President)
  • Porscha Brown (Vice President)
  • Piper Madland (Secretary)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Houston LGBTQ+ Political Caucus is dedicated to eliminating prejudice violence and injustice against lesbian gay bisexual transgender and queer people through education activism and political advocacy. Our goal is to create a world where all human beings are guaranteed freedom equality and opportunity.

What it reported doing in 2024

Held a volunteer appreciation party

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - 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: 20
  • Transparency & Controls: 74
  • Accountability: 70
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.8%; rating input score 21
  • Program expense ratio: 23.7%; rating input score 24
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 3rd 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.4%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 3; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 54.1% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 55th percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 20.8% of revenue deployed · 23.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $8K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 32 of 40 current checks pass · 8 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 21/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesManagement column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.