Fundacion Cap Inc

Nonprofit profile at a glance

EIN
660826249
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
San Juan, PR, RQ
Phone
7877829760
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cancer

Official website

Reported finances

Revenue
$2,720,761
Expenses
$1,982,068
Assets
$5,668,569
Liabilities
$120,881

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • King Freddie Jusino (President)
  • Gretel Haeussler (Vice president)

Highest reported compensation

  • Lourdes Viscasillas (Director): $76,008 total reported compensation
  • Delsie Orama Ramos (Administration): $61,506 total reported compensation
  • Shirley Maldonado (Operations Director): $51,924 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support and assistance to pediatric cancer patients and its immediate families through and to the oncology unit of the pediatric hospital of Puerto Rico.

What it reported doing in 2025

Support and assistance to the oncology unit of the pediatric hospital of Puerto Rico including improvements and equipment

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - 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: 45
  • Transparency & Controls: 80
  • Accountability: 84
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.1%; rating input score 43
  • Program expense ratio: 58.1%; rating input score 58
  • Fundraising efficiency: $4.51 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 70.9%; rating input score 71; 24th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 27.2%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.86; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 11.3% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 43.1% of revenue deployed · 58.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $76K · 8 people listed
  • Consistency: 26 of 28 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.