Asociación De Maestros De Puerto Rico

Nonprofit profile at a glance

EIN
660194027
IRS 990 coverage
2018–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
San Juan, Puerto Rico, RQ
Phone
7877672020
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$27,359,766
Expenses
$25,700,946
Assets
$13,239,761
Liabilities
$9,065,036

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

Leadership & pay

5 people listed

Executive titles in this filing

  • VICTOR BONILLA (PRESIDENT)
  • JUAN SANCHEZ (EXECUTIVE DIRECTOR)
  • RAUL GONZALEZ (VICE PRESIDENT)

Highest reported compensation

  • VICTOR BONILLA (PRESIDENT): $99,027 total reported compensation
  • JOSE ORTIZ (INTERIM DIRECTOR): $64,104 total reported compensation
  • JUAN SANCHEZ (EXECUTIVE DIRECTOR): $63,350 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 American Federation of Teachers is a union of professionals that champions fairness; democracy; economic opportunity; and high-quality public education, healthcare and public services for our students, their families and our communities. We are committed to advancing these principles through community engagement, organizing, collective bargaining and political activism, and especially through the work our members do.

What it reported doing in 2024

Building program

Operating model

Revenue model
Membership-supported. 65% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 86% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 43
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.1%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -6.6% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -4.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 4 operating locations identified
  • Where the money goes: 80.4% of revenue deployed · 84.1% of spending went to programs
  • Governance: 78 of 78 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $21.6M in reported program spending
  • Leadership: top reported pay $99K · 5 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.