Colegio De Tecnicos Y Mecanicos Automotrices De Pr

Nonprofit profile at a glance

EIN
660485684
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Bayamon, PR, USA
Phone
7877408484
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$338,118
Expenses
$340,072
Assets
$218,612
Liabilities
$136,920

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

Leadership & pay

12 people listed

Executive titles in this filing

  • RAFAEL DE LEON MITCHELL (PRESIDENT)

People named in this filing

  • RAFAEL TORRES ALMENDIA (DISTRICT PRE)
  • FRANK K FIGUEROA ALVAREZ (VICE PRESIDE)
  • ANGEL QUIONES BAEZ (DISTRICT PRE)

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

Develop highly competent automotive technicians and mechanics within the automotive industry, pillars of the economic development of our country and providers of an excellent automotive service. To exalt the profession and guarantee an excellent service to the community in general.

What it reported doing in 2024

System for mutual protection - the organization is required by law to maintain a fund to provide financial assistance to its members and their families in the case of temporary or permanent disability or dead. The organization has specific rules and qualification factors to qualify potential beneficiaries as well as established benefits tables for amounts to be disbursed. There is a body composed of organization's members, a physician and a lawyer that evaluate each case and make the required recommendations and approvals.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 12
  • Transparency & Controls: 90
  • Accountability: 36
  • Sustainability: 35
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.8%; rating input score 13
  • Program expense ratio: 12.7%; rating input score 13
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 7th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.6%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -7.5% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -23% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 12.8% of revenue deployed · 12.7% of spending went to programs
  • Governance: 0 of 12 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $43K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.