Fundacion Educativa Caf Corp

Nonprofit profile at a glance

EIN
660685941
IRS 990 coverage
2018–2022
Forms available
Form 990 2022, Form 990-EZ 2021
Location
San Juan, PR, USA
Phone
7876020245
Rating
62
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Patient Services - Entertainment, Recreation

Reported finances

Revenue
$307,726
Expenses
$372,723
Assets
$14,979
Liabilities
$14,879

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • SONIA AUZ (EXECUTIVE DIRECTOR)

People named in this filing

  • SONIA AUZ (EXECUTIVE DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Meet nbsp; the nbsp; needs nbsp; of nbsp; children nbsp; and nbsp; youth nbsp; who nbsp; are nbsp; cancer nbsp; patients nbsp; or nbsp; have nbsp; other nbsp; chronic nbsp; illnesses nbsp; that nbsp; prevent nbsp; them nbsp; form nbsp; completing nbsp; the nbsp; school nbsp; year nbsp; the nbsp; organization nbsp; offers nbsp; academic nbsp; services nbsp; and nbsp; individualized nbsp; tutoring nbsp; as nbsp; well nbsp; as nbsp; speech nbsp; therapy

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 100
  • Accountability: 24
  • Sustainability: 17
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.5%; rating input score 70
  • Program expense ratio: 58.2%; rating input score 58
  • Fundraising efficiency: $9.02 raised per $1 spent on fundraising; rating input score 35; 35th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21.1%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.99; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: -11% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -35% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 70.5% of revenue deployed · 58.2% of spending went to programs
  • Governance: 0 of 3 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $86K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2018 to 2022
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.