West Fund

Nonprofit profile at a glance

EIN
464153283
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018, Form 990-N 2014
Location
El Paso, TX, USA
Phone
9157997572
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Quality, Protection, and Beautification N.E.C.

Official website

Reported finances

Revenue
$684,968
Expenses
$1,067,208
Assets
$1,082,924
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Lorena Soto (President)

Highest reported compensation

  • Shayla Alves (Team Manager): $65,000 total reported compensation
  • Lorena Soto (President): $600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

West Fund, an affiliate of the National Network of Abortion Funds, works to make reproductive care accessible for all people. Through education, community building, and gap funding, the West Fund provides information, ability, and resources to make healthcare decisions.

What it reported doing in 2024

Helpline services provides assistance to people seeking reproductive care in West Texas and New Mexico.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 81% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 94
  • Accountability: 68
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.1%; rating input score 63
  • Program expense ratio: 40.5%; rating input score 40
  • Fundraising efficiency: $5,073.79 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • 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 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -55.8%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.01; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 10.1% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 19.5% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 28.4% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 63.1% of revenue deployed · 40.5% of spending went to programs
  • Governance: 1 of 1 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $432K in reported program spending
  • Leadership: top reported pay $65K · 3 people listed
  • Highest-paid contractors: 1 contractor listed · $530K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: Program expense ratio scored 40/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.