Fundacion De Ninos De Puerto Rico Inc

Nonprofit profile at a glance

EIN
660531105
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
San Juan, PR, USA
Phone
7876222200
Rating
82
Verdict
STRONG
Rating confidence
Standard
Sector
Health - General and Rehabilitative N.E.C.

Official website

Reported finances

Revenue
$2,598,473
Expenses
$1,631,394
Assets
$8,959,008
Liabilities
$312,304

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Ivan Baez (President)
  • Eileen Ortega (Vice President)
  • Stephanie M Moore (Executive Director)

Highest reported compensation

  • Stephanie M Moore (Executive Director): $144,601 total reported compensation

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

Overview

Mission

Cover medical services and treatments for economically disadvantaged children and youngsters that require specialized medical care in Puerto Rico.

What it reported doing in 2024

Patient Support Program - These funds aim to promote and provide medical services and treatments for cancer, malformation, and chronic illness in pediatric patients in Puerto Rico. Consists mainly of hospitalization costs and professional medical services amounting to $718,499. The coverage of medical costs includes anesthesiology, surgery, dental surgery, studies, supplies, audiology, medication, and others.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 62% of its reported program spending out as grants.

The verdict

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.3%; rating input score 54
  • Program expense ratio: 78%; rating input score 78
  • Fundraising efficiency: $14.61 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

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: 100%; rating input score 100; 72nd 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 37.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 5.49; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 13.1% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 12.7% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 54.3% of revenue deployed · 78% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $145K · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $159K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.