Philippine American Community Center of Michigan

Nonprofit profile at a glance

EIN
382448801
IRS 990 coverage
2014–2023
Forms available
Form 990 2023, Form 990-EZ 2019
Location
Southfield, MI, USA
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$316,987
Expenses
$242,694
Assets
$684,890
Liabilities
$0

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Tony Kho (Executive Director)
  • Fred Porte (Vice President)
  • REBECCA TUNGOL (PRESIDENT)

People named in this filing

  • James Wilson (Director)
  • Josie Palu-ay (Director)
  • Flora Penner (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cultural heritage programs: bilingual education and promotion of philippine culture through events, classes and activities3

What it reported doing in 2023

Cultural heritage programs: bilingual education and promotion of philippine culture through events, classes and activities

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - 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: 6
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 74
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.3%; rating input score 6
  • Program expense ratio: 6.7%; rating input score 7
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 23.4%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.82; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: -0% per year; rating input score 0; 25th percentile among comparable filings

Details

  • Where the money goes: 6.3% of revenue deployed · 6.7% of spending went to programs
  • Governance: 27 of 27 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 6 filing years from 2014 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.

  • High — Financial Efficiency: Mission deployment rate scored 6/100.
  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.