Latino Pastoral Action Center
Nonprofit profile at a glance
- EIN
- 133883350
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Bronx, NY, USA
- Phone
- 7186812361
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
- Affiliation
- Christianity
Reported finances
- Revenue
- $2,375,430
- Expenses
- $2,277,774
- Assets
- $2,658,488
- Liabilities
- $1,720,736
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- ESTEBAN (RIVERA EXEC DIRECTOR): $173,612 total reported compensation
- KEVIN (KEARNS CFO): $168,064 total reported compensation
- ROSA (MERCADO): $84,064 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 mission of the center is to educate, empower and equip latino and other urban churches to meet the diverse needs of their local urban communities
What it reported doing in 2024
New hope afterschool program for k-8 graders including homework help, learning enrichement and recreation. Also includes summer enrichment academy, a 6 week daily activities and enrichment camp
Operating model
- Revenue model
- Other-operating. 66% of the money available for current operations came from other operating revenue.
- 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
MIXED - Most voting board members are independent and the filed numbers largely add up. 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: 23
- Transparency & Controls: 61
- Accountability: 95
- Sustainability: 38
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 25%; rating input score 25
- Program expense ratio: 26.1%; rating input score 26
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 86.7%; rating input score 87; 2nd 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: 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: 7 of 9 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- 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 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 1.17; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0.65; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 20.8%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: 27% per year; rating input score 100; 91st percentile among comparable filings
- Revenue growth: -11.4% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: 0.6% per year; rating input score 100; 14th percentile among comparable filings
Details
- Where the money goes: 25% of revenue deployed · 26.1% of spending went to programs
- Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $594K in reported program spending
- Leadership: top reported pay $174K · 8 people listed · 0 of 6 pay-setting controls reported
- Consistency: 29 of 31 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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 — Financial Efficiency: Mission deployment rate scored 25/100.
- High — Financial Efficiency: Program expense ratio scored 26/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.