Comedores Sociales De Puerto Rico Inc
Nonprofit profile at a glance
- EIN
- 660912044
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025
- Location
- Caguas, PR, USA
- Phone
- 7876279842
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Food Banks, Pantries
Reported finances
- Revenue
- $715,315
- Expenses
- $446,801
- Assets
- $1,505,578
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- GIOVANNI ROBERTO (PRESIDENTE): $67,840 total reported compensation
- MARISEL ROBLES (RELACIONES PUBLICAS): $67,840 total reported compensation
- PAOLA M APONTE (SECRETARIA TESORERO): $67,840 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Es un fin caritativo al lograr la gestin sustentable de proyectos solidarios de alimentacin educacin y bienestar que promuevan el desarrollo econmico comunitario mediante el trabajo colectivo junto a poblaciones desatendidas o necesitadas.
What it reported doing in 2025
Costo de los alimentos adquiridos para ser distribuidos a personas con necesidades
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 15
- Transparency & Controls: 87
- Accountability: 61
- Sustainability: 74
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 14.3%; rating input score 14
- Program expense ratio: 22.9%; rating input score 23
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 86.7%; rating input score 87; 3rd 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: 60%; rating input score 60; 16th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 37.5%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 3.37; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 50%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: -46.9% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: -13.8% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: 7.9% per year; rating input score 100; 48th percentile among comparable filings
Details
- Where the money goes: 14.3% of revenue deployed · 22.9% of spending went to programs
- Governance: 3 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $102K in reported program spending
- Leadership: top reported pay $68K · 8 people listed
- Consistency: 30 of 41 current checks pass · 11 findings to review
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 8 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 — Financial Efficiency: Mission deployment rate scored 14/100.
- High — Financial Efficiency: Program expense ratio scored 23/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX BenefitsToMembers column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesProfFundraising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 2/100.