Latin America Working Group Education Fund

Nonprofit profile at a glance

EIN
113657128
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2025467010
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Promotion of International Understanding

Official website

Reported finances

Revenue
$351,480
Expenses
$381,487
Assets
$183,569
Liabilities
$13,400

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Victoria Gass (Executive Director)

Highest reported compensation

  • Victoria Gass (Executive Director): $94,606 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 ensure that U.S. policies advance human rights, peace and justice in Latin America and the Caribbean.

What it reported doing in 2024

Central America Project: LAWGEF publishes reports, memos, blogs, organizes briefings and other public events, conduct fact-finding visits, organizes U.S. visits by Central American human rights defenders and uses social media to encourage peaceful resolution of conflict and promotion of human rights in U.S. policy toward Central America.

Operating model

Revenue model
Donor-supported. 89% 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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 55
  • Accountability: 84
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.3%; rating input score 90
  • Program expense ratio: 83.2%; rating input score 83
  • Fundraising efficiency: $11.61 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 0%; rating input score 0; 19th 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -8.5%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 24.3%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -4.5% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 90.3% of revenue deployed · 83.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 7 filed program accomplishments · $317K in reported program spending
  • Leadership: top reported pay $95K · 7 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.