Texas State Lulac
Nonprofit profile at a glance
- EIN
- 471670598
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024, Form 990-N 2020
- Location
- San Antonio, TX, USA
- Phone
- 2108490745
- Rating
- 35
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $68,665
- Expenses
- $76,329
- Assets
- $21,181
- Liabilities
- $21,181
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- GABRIEL ROSALES (STATE DIRECTOR)
- MARY SANDOVAL AYALA (STATE 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
The mission of lulac is to advance the economic condition, political, housing, health & civil rights of the hispanic population
What it reported doing in 2024
Hosted an annual conference offering workshops and training sessions to help members tackle community issues. Approximately 500 people benefited.
Operating model
- Revenue model
- Donor-supported. 78% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. 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: 85
- Accountability: 18
- Sustainability: 32
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 7.3%; rating input score 7
- Program expense ratio: 6.6%; rating input score 7
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 18th 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: Limited
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- 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: -11.2%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.28; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 1; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: 120% per year; rating input score 100; 98th percentile among comparable filings
- Revenue growth: -6.7% per year; rating input score 0; 39th percentile among comparable filings
- Asset growth: -40.4% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 7.3% of revenue deployed · 6.6% of spending went to programs
- Governance: 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $53K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 14 of 15 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 4 filing years from 2021 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 7/100.
- High — Financial Efficiency: Program expense ratio scored 7/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Moderate — Sustainability: Operating margin scored 45/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.