Montana De Luz

Nonprofit profile at a glance

EIN
311799308
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Worthington, OH, USA
Phone
6148488077
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Grantmaking Foundations

Official website

Reported finances

Revenue
$516,273
Expenses
$398,176
Assets
$294,371
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • DOUG HADDIX (PRESIDENT)

People named in this filing

  • AUSTIN SKEET AYSCUE (VICE PRESIDE)
  • STEPHANIE BRETT (TREASURER)
  • KARA CRUIKSHANK (DIRECTOR)

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

Provide educational services and personal growth experiences for participants, while at the same time, providing adequate housing and educational facilities for children affected by HIV/AIDS in honduras.

What it reported doing in 2024

Healthcare: in 2024, montaa de luz (mdl) provided acute and ongoing medical support for 15 children affected by HIV/AIDS in honduras, including doctors visits, specialists visits, ongoing nutritional assistance, daily antiretroviral therapy (art), and daily attention from two nurses. Our expenses in payroll, food, and vehicles reflect our ongoing support for children affected by HIV/AIDS. These children need on site caregiving, nursing support, daily nutritious meals, and travel to nearby doctors to receive routine and specialized medical care. We can proudly say that 100% of individuals served at montaa de luz are adherent to their life saving art medication and have a suppressed viral load, compared to the average 55% of the general population in honduras living with HIV. Education: mdl ensures that all eligible children receive high quality education or vocational training. In 2024, relevant mdl staff did over 5,000 hours of basic tutoring and an on-site educational specialist who completed over 2,000 hours of teaching to various students with learning differences. We also sponsored the tuition of 11 students who were previously unable to attend school due to financial limitations and/or HIV stigma. Community support: by the end of 2024, we have helped over 60 families in need throughout honduras. Our goal is to increase the overall quality of life for individuals affected by HIV/AIDS in honduras. Mdl provides a monthly stipend, mental health support, transportation to medical appointments, HIV education, and educational support. Through this program, we have helped prevent over 40 children from entering institutional care. Additionally, in 2024 we helped 20 families on our caseload who live in ultra poverty open a small business in their community. Our goal is to help these families earn enough income to attend their monthly doctor's appointments, create a sense of empowerment, and learn the skills needed to run a business. We monitor this program through monthly visits and they report their weekly sales to staff via whatsapp. We also hosted 3 service teams from the united states at our facility.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 77
  • Accountability: 82
  • Sustainability: 67
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.7%; rating input score 77
  • Program expense ratio: 91%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • 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: 100%; rating input score 100; 76th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.9%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -5.3% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 76.7% of revenue deployed · 91% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $362K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.