Ibero-american Action League Inc

Nonprofit profile at a glance

EIN
160954745
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Rochester, NY, USA
Phone
5852568900
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$18,132,080
Expenses
$17,380,245
Assets
$8,510,580
Liabilities
$7,753,243

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

Leadership & pay

14 people listed

Executive titles in this filing

  • ANGELICA PEREZ-DELGADO (PRESIDENT & CEO)
  • EUGENIO MARLIN (EXECUTIVE VICE PRESIDENT, IADC)

Highest reported compensation

  • ANGELICA PEREZ-DELGADO (PRESIDENT & CEO): $172,292 total reported compensation
  • EUGENIO MARLIN (EXECUTIVE VICE PRESIDENT, IADC): $125,398 total reported compensation
  • LUCIA COLINDRES-VASQUEZ (CHIEF PROGRAM OFFICER): $101,863 total reported compensation

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

Overview

Mission

To foster growth and development, primarily of hispanics, by providing advocacy, along with culturally sensitive programs and services, which are intended to raise their socioeconomic status, well being, and citizenship awareness.

What it reported doing in 2024

Centro de oro (golden center) serves as an educational center and a home-away-from-home for seniors. Our focus is to combat social isolation and provide nutritional meals for this underserved population. Breakfast and lunch is approved by the monroe county office for the aging and if qualified, the participant can receive transportation to and from the senior center. All staff is bilingual and bicultural in english and in spanish. Centro de oro ensures daily therapeutic activities and programs that provide mental stimulation, promote physical movements, enhance social connectedness, and foster healthy living. Approximately 81 individuals were served.

Operating model

Revenue model
Grant-funded. 66% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 60
  • Accountability: 100
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.1%; rating input score 83
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 52.4%; rating input score 52; 12th percentile among comparable filings
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: 4.1%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.91; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 13.1% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 83.1% of revenue deployed · 86.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 7 filed program accomplishments · $15.1M in reported program spending
  • Leadership: top reported pay $172K · 14 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.3M reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Transparency & Controls: Grant itemization coverage scored 52/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.