Paso Del Norte Community Foundation

Nonprofit profile at a glance

EIN
461997449
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
El Paso, TX, USA
Phone
9155447636
Rating
85
Verdict
STRONG
Rating confidence
Standard
Sector
Public Health Program (Includes General Health and Wellness Promotion Services)

Official website

Reported finances

Revenue
$15,318,884
Expenses
$19,267,938
Assets
$34,023,018
Liabilities
$7,577,531

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

Leadership & pay

21 people listed

Executive titles in this filing

  • Tracy Yellen (Chief Executive Director)

Highest reported compensation

  • Tracy Yellen (Chief Executive Director): $320,960 total reported compensation
  • Marcela Garcia (VP of Finance): $217,760 total reported compensation
  • Michael Kelly (VP of Programs): $201,575 total reported compensation

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

Overview

Mission

PdNCF supports the philanthropic goals of individuals, families, corporations, foundations and nonprofit organizations to improve education, health, social services, economic development, and quality of life in the Paso del Norte region.

What it reported doing in 2024

The Foundation supports the nonprofit sector through several meaningful programs such as El Paso Giving Day, an online day of giving intended to inspire a culture of giving and to engage new and younger donors; the Nonprofit Conference, a program designed to foster professional development and networking among nonprofit sector leaders; an Internship Program structured to provide paid college-level interns to nonprofits at no cost to nonprofits; and educational courses to grow targeted skillsets among nonprofit leaders.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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: 98
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97%; rating input score 97
  • Fundraising efficiency: $233.25 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 95%; rating input score 95; 25th 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: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Pass
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 93.4%; rating input score 93; 23rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: -25.8%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.77; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 10.3% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 19% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97% of spending went to programs
  • Governance: 16 of 16 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $18.7M in reported program spending
  • Leadership: top reported pay $321K · 21 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $2.2M reported
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 6 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 120 filed money-flow records
  • Related organizations: 117 filed related-organization links
  • 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: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.