Lydia Patterson Institute
Nonprofit profile at a glance
- EIN
- 741142840
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- El Paso, TX, USA
- Phone
- 9155338286
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Secondary, High School
- Affiliation
- Christianity
Reported finances
- Revenue
- $3,684,095
- Expenses
- $3,497,344
- Assets
- $11,159,552
- Liabilities
- $270,976
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
31 people listed
Executive titles in this filing
- Carla Cardoza (President)
Highest reported compensation
- Carla Cardoza (President): $161,237 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 represent the christian faith as understood by the united methodist church. To provide quality bi-lingual, cross-cultural academic education. To provide a center where local church leaders, clergy and lay, may receive training experience in effecting christian witness and ministry, and to develop leadership skills.
What it reported doing in 2024
Educational services - grades 7 through 12
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 86% 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
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 45
- Accountability: 90
- Sustainability: 62
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.5%; rating input score 71
- Program expense ratio: 75.4%; rating input score 75
- Fundraising efficiency: $17.59 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 13th 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: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 25.4%; rating input score 25; 13th percentile among comparable filings
- 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.1%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 3.19; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
- Officer compensation ratio: 4.6%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 0.5% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: 1.3% per year; rating input score 100; 17th percentile among comparable filings
- Asset growth: 5.6% per year; rating input score 100; 38th percentile among comparable filings
Details
- Where the money goes: 71.5% of revenue deployed · 75.4% of spending went to programs
- Governance: 28 of 28 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $2.6M in reported program spending
- Leadership: top reported pay $161K · 31 people listed · 0 of 6 pay-setting controls reported
- Consistency: 34 of 35 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors, foreign activity, and executive pay
- Filing history: 13 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Transparency & Controls: Grant itemization coverage scored 25/100.
- Review — Financial Efficiency: Fundraising efficiency scored 56/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Sustainability: Operating margin scored 51/100.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 56/100.