Auditorium De Amor Kennedy Inc
Nonprofit profile at a glance
- EIN
- 660874636
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024
- Location
- San Juan, PR, USA
- Phone
- 9394392005
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,877,139
- Expenses
- $1,782,939
- Assets
- $1,085,096
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Ivan Clemente (President)
- Elizabeth Quinones (Vice President)
People named in this filing
- Ivan Clemente (President)
- Elizabeth Quinones (Vice President)
- Noel Garcia (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
El Comedor de la Kennedy is a faith-based community initiative in Puerto Rico that provides nutritious meals spiritual support and holistic care to vulnerable populationsespecially the homeless and elderlywith compassion dignity and love. Its mission is to nourish both body and spirit while fostering hope belonging and transformation.
What it reported doing in 2024
El Comedor de la Kennedy is a nonprofit organization in Puerto Rico dedicated to combating hunger and fostering community resilience through holistic faith-based service. Since 2009 it has served over one million individuals and currently distributes more than 3.5 million pounds of food monthly to approximately 12,000 people across 60 sites including 2,000 children and 3,000 seniors. As an official emergency response hub it delivers critical aid during natural disasters while also empowering youth through leadership and entrepreneurship programs. Through strategic partnerships with public and private entities the organization continues to expand its reach with plans to establish new community kitchens in underserved areas such as Ponce Arecibo and Mayagez-fulfilling its mission that no one should go to bed hungry.
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 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.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 83
- Accountability: 24
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.3%; rating input score 80
- Program expense ratio: 84.5%; rating input score 85
- Fundraising efficiency: $27.53 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 12th 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: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 0.61; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 23.1% per year; rating input score 100; 86th percentile among comparable filings
- Revenue growth: 17.1% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 5.6% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 80.3% of revenue deployed · 84.5% of spending went to programs
- Governance: 0 of 5 board members independent · 4 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $1.5M in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 42 of 43 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- Review — Sustainability: Operating margin scored 50/100.
- High — Sustainability: Total-asset coverage ratio scored 28/100.
- Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.