Portuguese American Leadership Council of the United States Inc

Nonprofit profile at a glance

EIN
521739459
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Manassas, VA, USA
Phone
2024664664
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$179,011
Expenses
$147,164
Assets
$191,846
Liabilities
$0

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

Leadership & pay

11 people listed

People named in this filing

  • KATHERINE SOARES (CHAIR)
  • ANABELA DA CRUZ MELO (SECRETARY)
  • LISA DE MEDEIROS MORRIS (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educate and preserve portuguese language and culture as well as advance issues of importance in the portuguese american community. Provide scholarships to college students. Help to promote american civics like the importance of the census to americans of portuguese heritage.

What it reported doing in 2024

The palcus scholarship program was established with the purpose of supporting portuguese-american students in the pursuit of their higher education goals. The merit-based scholarships are awarded to students of portuguese ancestry who have demonstrated outstanding achievement in their academic careers and who show a commitment to completing an approved plan of study. Palcus gives out two scholarships in the graduate category and two in the undergraduate category to students from across the country.alexandre antnio da costa simoes memorial scholarship: in 2019 a new scholarship was established in memory of alexandre antonio da costa simoes, the infant son of palcus chair, angela costa simoes and her husband, who passed away unexpectedly. The scholarship was funded 100% by the generosity of palcus members, and members of the community who made donations in honor of alexandre's memory. This merit-based scholarship will be given to a student who is studying the portuguese language or cultureduque de bragana scholarship: in 2022 the new duque de bragana scholarship was established. This scholarship is made possible by the generous donation of christopher st. Victor-de pinho and is intended for students who demonstrate an interest in portuguese history.graciette maria simao rosa scholarship fund: the rosa family scholarship fund was established in the loving memory of graciette maria simao rosa awarded to a student from the state of Connecticut.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 26
  • Transparency & Controls: 85
  • Accountability: 70
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.7%; rating input score 28
  • Program expense ratio: 30.3%; rating input score 30
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: 17.8%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -26.8% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 27.7% of revenue deployed · 30.3% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $45K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2018 to 2024
  • 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 28/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 30/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.