Los Amigos De La Comunidad Inc

Nonprofit profile at a glance

EIN
871629000
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2022
Location
Brawley, CA, USA
Phone
7605505153
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Public, Society Benefit N.E.C.

Official website

Reported finances

Revenue
$223,795
Expenses
$276,097
Assets
$32,327
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Isabel P Solis (President)

People named in this filing

  • Isabel P Solis (President)
  • Esmeralda Roble Burch (Treasurer)
  • Max Montoya Reyes (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To increase the capacity of the underserved communities of the Imperial Valley and intertwined regions facing socio-economic and environmental injustices, health care access disparities and institutional discrimination. Los Amigos de la Comunidad, Inc. is dedicated to building capacity of underserved communities from the ground-up with an emphasis on communities facing socio-economic and environmental injustices and challenges, lack of educational opportunities, poor infrastructure, lack of affordable and adequate housing by using culturally competent and relevant organizing and advocacy methods. Capacity building includes civic engagement, direct organizing/advocacy, creating access to resources and fostering leaders from the underserved communities to become their best advocates and take control of their issues focusing on the most underserved people living below, at or just above the poverty level, people of color, immigrants, women, undocumented, LGBQT, homeless, farmworkers and ot

What it reported doing in 2024

In partnership with the County of Imperial, the organization has been conducting the Imperial County Lithium Valley Outreach and Education program since July 2023. The ongoing project aims to inform the community about the Lithium Valley Development and its potential impacts on the impoverished Imperial County. The program has reached over 2,000 people through various forms of engagement and collected 357 surveys. The organization has been actively involved in public forums, community activities, and Lithium Valley presentations in collaboration with community partners and trusted voices to explain the details of the opportunities and possible impacts as the development moves forward. The outreach continues into 2024 as the County of Imperial, the State of California, and the industry work together to create this development. The organization's goal is to raise awareness, gather the community's concerns and vision, and convey this message to the county, state, and industry stakeholders. By doing so, they aim to help limit the impacts that residents fear most, such as air quality deterioration in an already damaged air basin, uncontrolled environmental impacts on the Salton Sea, and traffic congestion and pollution that could further degrade the community instead of uplifting it.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 95% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 25
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.3%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -23.4%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 16.7% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -89.6% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $263K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.