The California-mexico Studies Cente

Nonprofit profile at a glance

EIN
274994817
IRS 990 coverage
2019–2022
Forms available
Form 990 2022, Form 990-EZ 2018, Form 990-N 2014
Location
Long Beach, CA, USA
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$878,189
Expenses
$876,128
Assets
$645,849
Liabilities
$25,701

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • ARMANDO VAZQUEZ RAMOS (PRESIDENT)

Highest reported compensation

  • ARMANDO VAZQUEZ RAMOS (PRESIDENT): $40,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The California-Mexico Studies Centers mission is to establish programs between higher education institutions and cultural organizations that will enhance the teaching and exchange of faculty and students between California and Mexico and other nations in the western hemishere.

What it reported doing in 2022

Assist over 200 Dreamers in visiting the University of Mexico in a cultural exchange with their Mexican Culture and families. Providing transportation room and board during their visitation.

Operating model

Revenue model
Membership-supported. 98% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 62% of its reported program spending for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Accountability: 95
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.8%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.2%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 83.9% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 31.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 56% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 99.8% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 1 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $876K in reported program spending
  • Leadership: top reported pay $40K · 1 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2019 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.