Cossma Inc

Nonprofit profile at a glance

EIN
660434923
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Cidra, PR, RQ
Phone
787-315-4609
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Ambulatory Health Center, Community Clinic

Official website

Reported finances

Revenue
$89,975,529
Expenses
$77,800,616
Assets
$199,078,403
Liabilities
$28,912,238

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

Leadership & pay

21 people listed

Executive titles in this filing

  • NORMA ANTOMATTEI VELAZQUEZ (EXECUTIVE DIRECTOR)

Highest reported compensation

  • NORMA RODRIGUEZ TORRES (PSYCHIATRIST): $197,084 total reported compensation
  • Juan Perez Torres (Medical Director): $186,461 total reported compensation
  • NELSON DE JESUS (FAMILY DOCTOR): $173,174 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

COSSMA Inc. provides health services to agricultural workers and their families in the Caguas Health Region of Puerto Rico.

What it reported doing in 2024

Health Services during the year. COSSMA, Inc provide Primary Health Services.

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating revenue.
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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 60
  • Accountability: 95
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.1%; rating input score 72
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 77th 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.5%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 11.3% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 84th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 14 operating locations identified
  • Where the money goes: 72.1% of revenue deployed · 82% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $63.8M in reported program spending
  • Leadership: top reported pay $197K · 21 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $8.5M reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Officer compensation ratio scored 51/100.