Lincoln Martí Schools
Legal name: Lincoln-marti Community Agency Inc
Nonprofit profile at a glance
- EIN
- 650267626
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Miami, FL, US
- Phone
- (305) 642-1000
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $42,875,322
- Expenses
- $50,042,356
- Assets
- $231,598,694
- Liabilities
- $214,861,166
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JOSE RAMIREZ (VICE-PRESIDENT/SECRETARY)
- MARIA D VASALLO (PRESIDENT/TREASURER)
Highest reported compensation
- YORYANA MANRRESA CORDERO (ADMINISTRATOR): $166,403 total reported compensation
- MARIA D VASALLO (PRESIDENT/TREASURER): $42,000 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 provide a comprehensive, bilingual education that fosters academic excellence, character development, and lifelong learning in a nurturing, family-oriented environment.
What it reported doing in 2024
Provide child care services to low-income families in miami-dade county so that parents can work.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 69
- Accountability: 72
- Sustainability: 39
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 89.9%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 66.7%; rating input score 67; 11th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -16.7%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 4.63; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.93; rating input score 8; 8th percentile among comparable filings
- Officer compensation ratio: 0.3%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 8.1% per year; rating input score 100; 62nd percentile among comparable filings
- Revenue growth: 6.5% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: 24.4% per year; rating input score 100; 93rd percentile among comparable filings
Details
- What they do: 7 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 89.9% of spending went to programs
- Governance: 2 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $45M in reported program spending
- Leadership: top reported pay $166K · 4 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $1.2M reported
- Consistency: 29 of 29 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 8 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.
- High — Sustainability: Operating margin scored 6/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Liabilities to assets ratio scored 8/100.