Consejo Renal De Puerto Rico Inc

Nonprofit profile at a glance

EIN
660408212
IRS 990 coverage
2016–2020
Forms available
Form 990 2020
Location
San Juan, PR, USA
Phone
7877651500
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$642,520
Expenses
$731,062
Assets
$1,065,573
Liabilities
$207,539

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • ANGELA M DIAZ (EXECUTIVE DIRECTOR)
  • ELIZABETH AVILES PAGAN (PRESIDENT)
  • LUIS EMANUELLI (VICE PRESIDENT)

Highest reported compensation

  • ANGELA M DIAZ (EXECUTIVE DIRECTOR): $84,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote lifestyle that help us prevent the onset, progress and complications of kidney diseases to protect the healthy, at risk, diagnosed population and their support network in order to have a healthy puerto rico.

What it reported doing in 2020

To promote lifestyle that help us prevent the onset, progress and complications of kidney diseases to protect the healthy, at risk, diagnosed population and their support network in order to have ahealthy puerto rico

Operating model

Revenue model
Donor-supported. 95% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.8%; rating input score 95
  • Program expense ratio: 83.2%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -13.8%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.46; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 11.5%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 94.8% of revenue deployed · 83.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $608K in reported program spending
  • Leadership: top reported pay $84K · 4 people listed
  • Consistency: 44 of 44 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2016 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.