National Latino Law Enforcement Org

Nonprofit profile at a glance

EIN
954895875
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Dallas, TX, USA
Phone
2142260127
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$890,394
Expenses
$809,469
Assets
$301,822
Liabilities
$97,699

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

Leadership & pay

14 people listed

Executive titles in this filing

  • GEORGE ARANDA (PRESIDENT)

People named in this filing

  • GEORGE ARANDA (PRESIDENT)
  • MAYRA BORDERS (HISTORIAN)
  • DOMINIQUE ERWIN (TREASURER)

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

To eliminate prejudice and discrimination in the criminal justice system - particularly law enforcement - reduce community juvenile delinquency and lessen citizen tension in predominantly latino communites.

What it reported doing in 2023

Signal 15: this event raises funds for police officers that are members who may be injured in the line of duty or off-duty or any long-term disability that may prohibit them from performing their duties.

Operating model

Revenue model
Membership-supported. 97% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 81% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 29
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.5%; rating input score 31
  • Program expense ratio: 33.6%; rating input score 34
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 9.1%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 7.4% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 12.8% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 30.5% of revenue deployed · 33.6% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $272K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.