Nuevo Amanecer Latino Children's Services

Nonprofit profile at a glance

EIN
954526760
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Los Angeles, CA, USA
Phone
3237209951
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Foster Care

Reported finances

Revenue
$7,952,021
Expenses
$8,945,462
Assets
$7,297,117
Liabilities
$759,682

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Norma A Duque (President/CEO)
  • Julie Hefner (Vice President)
  • Craig S Lyman (Vice President)
  • Diego Perez (Vice President (end 9/25))

Highest reported compensation

  • Norma A Duque (President/CEO): $283,423 total reported compensation
  • Cristian Omar Palao (Finance Director): $177,695 total reported compensation
  • Ofelia Medina (Director of Operations): $133,441 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide our children and families with love, education and family based concurrent services. We feel honored to have served more than 20,176 children and youth during our 31 years of service.

What it reported doing in 2025

Nuevo is a foster and adoption non-profit dedicated to serving children in need who are victims of abuse, neglect, and abandonment. Our service population is ages 0-17 and 18-21 for those who qualify as non-minor dependents. We specialize in providing foster care with professional services and support services to children in need of a temporary home. For those children whose needs are more of a permanent family, our adoption services are available. Intensive Services Foster Care, "ISFC", program is designed to help youth who have intensive complex needs, Emotional or medical that require a higher level of care than the standard foster care.During the last calendar year, we provided services to 343 children and youth from ORR, Los Angeles, Orange, Riverside, and San Bernardino counties.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 83
  • Accountability: 88
  • Sustainability: 22
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.5%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90% of spending went to programs
  • Governance: 4 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $8M in reported program spending
  • Leadership: top reported pay $283K · 9 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.