Punto De Encuentro

Nonprofit profile at a glance

EIN
472933485
IRS 990 coverage
2018–2023
Forms available
Form 990 2023, Form 990-EZ 2017
Location
Spring Valley, CA, USA
Phone
6194542989
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$291,824
Expenses
$220,536
Assets
$0
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • LARISSA ZELAYA (PRESIDENT)

Highest reported compensation

  • LARISSA ZELAYA (PRESIDENT): $26,000 total reported compensation
  • NORMA M (NOGUERA): $18,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To spread the gospel of jesus christ in a church setting

What it reported doing in 2023

Sponsor missionary work across the USA and honduras christian leadership training christian core family building

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.

The verdict

MIXED - Program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 48
  • Accountability: 14
  • Sustainability: 40
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.6%; rating input score 45
  • Program expense ratio: 59%; rating input score 59
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.4%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 20%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 44.6% of revenue deployed · 59% of spending went to programs
  • Governance: 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $130K in reported program spending
  • Leadership: top reported pay $26K · 2 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 5 filing years from 2018 to 2023
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 45/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 19/100.