Fundacion El Angel De Miguel Cotto Inc
Nonprofit profile at a glance
- EIN
- 660699305
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-EZ 2023
- Location
- Caguas, PR, USA
- Phone
- 7877449696
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $419,926
- Expenses
- $436,174
- Assets
- $156,129
- Liabilities
- $91,367
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- MIGUEL COTTO (PRESIDENT)
People named in this filing
- MIGUEL COTTO (PRESIDENT)
- HECTOR SOTO (VICEPRESIDENT)
- BRYAN PEREZ (TREASURER)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote healty nutrition habits and physical activities in children, especially in overweight kids, by educating them about the importance of having a healthy lifestyle and the importance of including sports as part of the daily activities. The vision of the organization is to develop healthy kids, teenagers and adult through the promotion of physical activities, healthy eating habits and weight control. The mission of the organization is to fight obesity epidemic existing in puerto rico by implementing its wellness platform.
What it reported doing in 2025
Promoted healty nutrition habits and physical activities in children, especially in overweight kids, by educating them about the importance of having a healthy lifestyle and the importance of including sports as part of the daily activities.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 27
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.1%; rating input score 99
- Program expense ratio: 95.4%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- 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; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.9%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.36; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.59; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 56.6% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: 64.1% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 99.1% of revenue deployed · 95.4% of spending went to programs
- Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $416K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 15 of 15 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- 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 — Sustainability: Operating margin scored 27/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.