Liga De Justicia Foundation Inc

Nonprofit profile at a glance

EIN
863780945
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Brentwood, NY, USA
Phone
6312153806
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$207,870
Expenses
$145,146
Assets
$58,909
Liabilities
$3,905

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

Leadership & pay

4 people listed

Executive titles in this filing

  • WILLIAM FERRO ESQ (PRESIDENT)
  • MARC A SOTO (EXECUTIVE DIRECTOR)
  • KATHY MAARTINEZ (VICE PRESIDENT)

Highest reported compensation

  • MARC A SOTO (EXECUTIVE DIRECTOR): $6,154 total reported compensation
  • KATHY MAARTINEZ (VICE PRESIDENT): $3,750 total reported compensation

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

Overview

Mission

Providing educational and support services to the entire family in an effort to develop strong, educated, visionary and driven communities now and for the future

What it reported doing in 2024

Back to school program

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 0
  • Transparency & Controls: 90
  • Accountability: 21
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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; 7th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.2%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -120% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: 36% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 27.5% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $103K in reported program spending
  • Leadership: top reported pay $6K · 4 people listed
  • Consistency: 9 of 12 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.