Montana De Luz
Public records show a registered, tax-exempt organization in good standing.
What it says it does
PROVIDE EDUCATIONAL SERVICES AND PERSONAL GROWTH EXPERIENCES FOR PARTICIPANTS, WHILE AT THE SAME TIME, PROVIDING ADEQUATE HOUSING AND EDUCATIONAL FACILITIES FOR CHILDREN AFFECTED BY HIV/AIDS IN HONDURAS.
- Income
- $516,273
- Spending
- $398,176
- Spent on programs
- 91%
- Reserves
- 8.2 months of spending
- Largest source of income
- donations and private grants, 97%
- Employees
- 2
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 67% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 8.2 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 23% of income.
Income trend
15 of 15Income rose 24% on the year before.
Spending floor
15 of 1591% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 83 out of 100. Higher than 63% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $362,143 spent. HEALTHCARE: IN 2024, MONTAA DE LUZ (MDL) PROVIDED ACUTE AND ONGOING MEDICAL SUPPORT FOR 15 CHILDREN AFFECTED BY HIV/AIDS IN HONDURAS, INCLUDING DOCTORS VISITS, SPECIALISTS VISITS, ONGOING NUTRITIONAL ASSISTANCE, DAILY ANTIRETROVIRAL THERAPY (ART), AND DAILY ATTENTION FROM TWO NURSES. OUR EXPENSES IN PAYROLL, FOOD, AND VEHICLES REFLECT OUR ONGOING SUPPORT FOR CHILDREN AFFECTED BY HIV/AIDS. THESE CHILDREN NEED ON SITE CAREGIVING, NURSING SUPPORT, DAILY NUTRITIOUS MEALS, AND TRAVEL TO NEARBY DOCTORS TO RECEIVE ROUTINE AND SPECIALIZED MEDICAL CARE. WE CAN PROUDLY SAY THAT 100% OF INDIVIDUALS SERVED AT MONTAA DE LUZ ARE ADHERENT TO THEIR LIFE SAVING ART MEDICATION AND HAVE A SUPPRESSED VIRAL LOAD, COMPARED TO THE AVERAGE 55% OF THE GENERAL POPULATION IN HONDURAS LIVING WITH HIV. EDUCATION: MDL ENSURES THAT ALL ELIGIBLE CHILDREN RECEIVE HIGH QUALITY EDUCATION OR VOCATIONAL TRAINING. IN 2024, RELEVANT MDL STAFF DID OVER 5,000 HOURS OF BASIC TUTORING AND AN ON-SITE EDUCATIONAL SPECIALIST WHO COMPLETED OVER 2,000 HOURS OF TEACHING TO VARIOUS STUDENTS WITH LEARNING DIFFERENCES. WE ALSO SPONSORED THE TUITION OF 11 STUDENTS WHO WERE PREVIOUSLY UNABLE TO ATTEND SCHOOL DUE TO FINANCIAL LIMITATIONS AND/OR HIV STIGMA. COMMUNITY SUPPORT: BY THE END OF 2024, WE HAVE HELPED OVER 60 FAMILIES IN NEED THROUGHOUT HONDURAS. OUR GOAL IS TO INCREASE THE OVERALL QUALITY OF LIFE FOR INDIVIDUALS AFFECTED BY HIV/AIDS IN HONDURAS. MDL PROVIDES A MONTHLY STIPEND, MENTAL HEALTH SUPPORT, TRANSPORTATION TO MEDICAL APPOINTMENTS, HIV EDUCATION, AND EDUCATIONAL SUPPORT. THROUGH THIS PROGRAM, WE HAVE HELPED PREVENT OVER 40 CHILDREN FROM ENTERING INSTITUTIONAL CARE. ADDITIONALLY, IN 2024 WE HELPED 20 FAMILIES ON OUR CASELOAD WHO LIVE IN ULTRA POVERTY OPEN A SMALL BUSINESS IN THEIR COMMUNITY. OUR GOAL IS TO HELP THESE FAMILIES EARN ENOUGH INCOME TO ATTEND THEIR MONTHLY DOCTOR'S APPOINTMENTS, CREATE A SENSE OF EMPOWERMENT, AND LEARN THE SKILLS NEEDED TO RUN A BUSINESS. WE MONITOR THIS PROGRAM THROUGH MONTHLY VISITS AND THEY REPORT THEIR WEEKLY SALES TO STAFF VIA WHATSAPP. WE ALSO HOSTED 3 SERVICE TEAMS FROM THE UNITED STATES AT OUR FACILITY. HEALTHCARE: IN 2024, MONTAA DE LUZ (MDL) PROVIDED ACUTE AND ONGOING MEDICAL SUPPORT FOR 15 CHILDREN AFFECTED BY HIV/AIDS IN HONDURAS, INCLUDING DOCTORS VISITS, SPECIALISTS VISITS, ONGOING NUTRITIONAL ASSISTANCE, DAILY ANTIRETROVIRAL THERAPY (ART), AND DAILY ATTENTION FROM TWO NURSES. OUR EXPENSES IN PAYROLL, FOOD, AND VEHICLES REFLECT OUR ONGOING SUPPORT FOR CHILDREN AFFECTED BY HIV/AIDS. THESE CHILDREN NEED ON SITE CAREGIVING, NURSING SUPPORT, DAILY NUTRITIOUS MEALS, AND TRAVEL TO NEARBY DOCTORS TO RECEIVE ROUTINE AND SPECIALIZED MEDICAL CARE. WE CAN PROUDLY SAY THAT 100% OF INDIVIDUALS SERVED AT MONTAA DE LUZ ARE ADHERENT TO THEIR LIFE SAVING ART MEDICATION AND HAVE A SUPPRESSED VIRAL LOAD, COMPARED TO THE AVERAGE 55% OF THE GENERAL POPULATION IN HONDURAS LIVING WITH HIV. EDUCATION: MDL ENSURES THAT ALL ELIGIBLE CHILDREN RECEIVE HIGH QUALITY EDUCATION OR VOCATIONAL TRAINING. IN 2024, RELEVANT MDL STAFF DID OVER 5,000 HOURS OF BASIC TUTORING AND AN ON-SITE EDUCATIONAL SPECIALIST WHO COMPLETED OVER 2,000 HOURS OF TEACHING TO VARIOUS STUDENTS WITH LEARNING DIFFERENCES. WE ALSO SPONSORED THE TUITION OF 11 STUDENTS WHO WERE PREVIOUSLY UNABLE TO ATTEND SCHOOL DUE TO FINANCIAL LIMITATIONS AND/OR HIV STIGMA. COMMUNITY SUPPORT: BY THE END OF 2024, WE HAVE HELPED OVER 60 FAMILIES IN NEED THROUGHOUT HONDURAS. OUR GOAL IS TO INCREASE THE OVERALL QUALITY OF LIFE FOR INDIVIDUALS AFFECTED BY HIV/AIDS IN HONDURAS. MDL PROVIDES A MONTHLY STIPEND, MENTAL HEALTH SUPPORT, TRANSPORTATION TO MEDICAL APPOINTMENTS, HIV EDUCATION, AND EDUCATIONAL SUPPORT. THROUGH THIS PROGRAM, WE HAVE HELPED PREVENT OVER 40 CHILDREN FROM ENTERING INSTITUTIONAL CARE. ADDITIONALLY, IN 2024 WE HELPED 20 FAMILIES ON OUR CASELOAD WHO LIVE IN ULTRA POVERTY OPEN A SMALL BUSINESS IN THEIR COMMUNITY. OUR GOAL IS TO HELP THESE FAMILIES EARN ENOUGH INCOME TO ATTEND THEIR MONTHLY DOCTOR'S APPOINTMENTS, CREATE A SENSE OF EMPOWERMENT, AND LEARN THE SKILLS NEEDED TO RUN A BUSINESS. WE MONITOR THIS PROGRAM THROUGH MONTHLY VISITS AND THEY REPORT THEIR WEEKLY SALES TO STAFF VIA WHATSAPP. WE ALSO HOSTED 3 SERVICE TEAMS FROM THE UNITED STATES AT OUR FACILITY.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2002.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.