Los Banos Portuguese D E S Association

Nonprofit profile at a glance

EIN
940639414
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Los Banos, CA, USA
Phone
6505295264
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$179,180
Expenses
$183,899
Assets
$567,459
Liabilities
$94,593

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • LUIS OLIVEIRA (Vice President)
  • JESSICA SEQUERIA (President)

People named in this filing

  • SIMON SEQUEIRA (MARSHALL)
  • SUSEE CAETANO (Treasurer)
  • LUIS OLIVEIRA (Vice President)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote portugese traditions with religious celebrationsprocession of the saints/food for the poor/scholarships

What it reported doing in 2023

Program services are to promote the observance of regligious celebrations through prayer, processions, and the serving of food to the public at no charge

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 84
  • Accountability: 12
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.9%; rating input score 51
  • Program expense ratio: 49.5%; rating input score 50
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 24th 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.6%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 3.09; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 50.9% of revenue deployed · 49.5% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $91K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.