Apni Inc

Nonprofit profile at a glance

EIN
660376145
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
San Juan, PR, USA
Phone
7877634665
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$983,866
Expenses
$996,355
Assets
$1,537,848
Liabilities
$460,407

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MS CELIA GALAN RIVERA (EXECUTIVE DIRECTOR)
  • MR HECTOR RAMOS AYESTARAN (PRESIDENT)

Highest reported compensation

  • MS CELIA GALAN RIVERA (EXECUTIVE DIRECTOR): $61,292 total reported compensation
  • MS MARIA E CRUZ (ACCOUNTING DIRECTOR): $48,665 total reported compensation
  • MS HEILY GOMEZ (HUMAN RESOURCES DIRECTOR): $45,240 total reported compensation

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

Overview

Mission

The organization's mission is to provide training, information, guidance, services and the support necessary for the protection of the rights and full participation of people with disabilities within regular society.

What it reported doing in 2024

PROGRAM: Legal Services for families of children and young people with disabilities (funded by Access to Justice Fund, Fundación Fondo Acceso a la Justicia (FFAJ): We have a lawyer with expertise in special education cases, who is available to represent families in various administrative processes of the PR Department of Education. PROGRAM: Salary Incentives from Law 52 - of the PR Department of Labor and Human Resources DTRH) - These funds are requested to complete maintenance positions in the administrative area and newly created positions in the organization. PROGRAM: The Early Childhood Services Systems Support Network (Learning Community), funded by the PR Department of the Family (ACUDEN). Its purpose is to attend and ensure access to early childhood services. This project was created to support early childhood service systems and strengthen resilience in children, families, and communities, with which we intend to attend to the early identification of children with special needs. As part of this project, a monitoring system for the development of children 0-5 years of age and a referral system for programs and agencies that serve early childhood, and their families will be maintained. In addition, as part of this initiative, APNI created a Learning Community where, together with representatives of agencies and programs, we discuss and establish strategies that allow us to meet the needs of children and their families. PROGRAM: The importance of early identification in children with loss hearing/deaf, funded by HRSA throughout the PR Department of Health. This project aims to identify children with hearing loss/deafness. We guide and train families on services available and how to access them. In addition, we train service providers in everything related to the needs of children with hearing loss/deaf. PROGRAM: Puerto Rico Government Resolutions provides funds to cover administrative expenses. PROGRAM: Legislative Grant. The grant is provided by the government of the commonwealth of Puerto Rico and keeps several positions of trainers to families and administrative positions. It also offers a recreational summer program for children and youth with significant disabilities. The fund is also used to cover administrative expenses not covered by other funds and a quarterly report must be made to the legislative body to ensure the proper utilization of the funds as per budget approval. PROGRAM: Miscellaneous Support and Donations. These are used for miscellaneous projects and needs not covered by the described programs, any restrictions imposed by the donors and grantors are considered when determining the specific use of the funds.

Operating model

Revenue model
Grant-funded. 90% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 86
  • Accountability: 77
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.5%; rating input score 74
  • Program expense ratio: 73.4%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.3%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 15.6%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -3.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 74.5% of revenue deployed · 73.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $732K in reported program spending
  • Leadership: top reported pay $61K · 12 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.