Latino Commission on Alcohol and Drug Abuse Services

Nonprofit profile at a glance

EIN
943149136
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
San Bruno, CA, USA
Phone
6502441444
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$4,968,817
Expenses
$4,398,247
Assets
$5,203,493
Liabilities
$4,594,334

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

Leadership & pay

6 people listed

Highest reported compensation

  • DEBRA CAMARILLO (Executive Dir.): $126,493 total reported compensation

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

Overview

Mission

The Latino Commission provides a multitude of services throughout the counties of San Francisco, San Mateo, and Tulare. The Organization currently employs twelve programs eight for adults, and four for youth and transitional age youth which include five certified and state-licensed substance abuse residential recovery facilities. Their services include intensive, outpatient, and mental health treatment services; health education; domestic violence, teen pregnancy, coming of age gender specific, parenting classes and public awareness prevention programs; safety net services for teens and adults; and distribution of emergency food and clothing for families.

What it reported doing in 2024

The Organization adopts a philosophy that is rooted in indigenous principles and honors culture values and traditions. The implementation of this philosophy is conducted through an incorporation of bicultural and bilingual staff; many of whom are residential treatment program graduates and community members who serve as role models, surrogate family members, and cultural brokers.

Operating model

Revenue model
Grant-funded. 82% of the money available for current operations came from government grants.
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 the filed numbers largely add up. A relatively small share of voting board members are independent and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 84
  • Accountability: 37
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.2%; rating input score 80
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th 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: 0%; rating input score 0; 3rd 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: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.5%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.88; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 20.9% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 80.2% of revenue deployed · 87.1% of spending went to programs
  • Governance: 0 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.8M in reported program spending
  • Leadership: top reported pay $126K · 6 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.