Escuela Aurora
Legal name: Escuela Aurora Inc
Nonprofit profile at a glance
- EIN
- 660833244
- IRS 990 coverage
- 2022–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2021
- Location
- San Juan, PR, USA
- Phone
- 7877225752
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $289,273
- Expenses
- $308,883
- Assets
- $21,561
- Liabilities
- $3,673
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- GISELLE BALAGUER (PRESIDENT - FORMER)
- MONICA TIMOTHEE VERA (PRESIDENT)
- NELSON COTTO (VICE-PRESIDENT - FORMER)
Highest reported compensation
- CAROLYN KORTRIGHT (VOCAL): $26,800 total reported compensation
- NATALIA L FLORES (SECRETARY - FORMER): $25,950 total reported compensation
- GISELLE BALAGUER (PRESIDENT - FORMER): $10,425 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Educación que fomenta la autonomía, contacto con la naturaleza y creatividad.
What it reported doing in 2024
Education of children inspired by the principles of Waldorf Education
Operating model
- Revenue model
- Other-operating. 97% 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
MIXED - 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: 75
- Transparency & Controls: 66
- Accountability: 9
- Sustainability: 19
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.4%; rating input score 86
- Program expense ratio: 80.9%; rating input score 81
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- 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: -6.8%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.07; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 20.5%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: 11% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: 16.7% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: -41% per year; rating input score 0; 1st percentile among comparable filings
Details
- What they do: 12 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 86.4% of revenue deployed · 80.9% of spending went to programs
- Governance: 0 of 3 board members independent · 2 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $250K in reported program spending
- Leadership: top reported pay $27K · 7 people listed · 1 of 6 pay-setting controls reported
- Consistency: 40 of 40 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 6 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Sustainability: Operating margin scored 27/100.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 19/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.