Luna Family Support Services Inc

Nonprofit profile at a glance

EIN
882240106
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Hyattsville, MD, USA
Phone
3013048837
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$872,297
Expenses
$866,835
Assets
$139,350
Liabilities
$6,710

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

Leadership & pay

10 people listed

Executive titles in this filing

  • PILAR TORRES (EXECUTIVE DIRECTOR)
  • ZULY VASQUEZ (PRESIDENT)

Highest reported compensation

  • PILAR TORRES (EXECUTIVE DIRECTOR): $72,147 total reported compensation
  • ERICA SERRANO (DIRECTOR FAMILY SUPPORT): $52,667 total reported compensation
  • GERALDINE ORTIZ SANTOS (PROJECT MANAGER): $31,000 total reported compensation

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

Overview

Mission

Luna family support services mission is to provide expectant families and children from birth to age five with integrated, innovative, human-centered, culturally and linguistically responsive early childhood services.

What it reported doing in 2024

Empowering and training early childhood educators we are giving them the necessary tools to create high-quality programs that contribute to the development.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 53% for direct work, 0% for grants, and 47% for affiliated organizations.

The verdict

SUPPORTED - 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: 72
  • Transparency & Controls: 84
  • Accountability: 63
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.9%; rating input score 81
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th 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: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.6%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 100.7% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 87.8% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 74.7% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 80.9% of revenue deployed · 81.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $705K in reported program spending
  • Leadership: top reported pay $72K · 10 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.