Fundación Hogar Niñito Jesús

Legal name: Fundacion Hogar Ninito Jesus Inc

Nonprofit profile at a glance

EIN
660478096
IRS 990 coverage
2020–2023
Official website data refreshed
Jul 2026
Forms available
Form 990 2023, Form 990-N 2015
Location
San Juan, PR, Puerto Rico
Phone
787-523-7566
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Residential Mental Health Treatment
Affiliation
Christianity

Official website

Reported finances

Revenue
$953,649
Expenses
$994,531
Assets
$750,831
Liabilities
$67,603

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • CARMEN RIVERA CESPEDES (EXECUTIVE DIRECTOR)
  • ANGELES M VELEZ (PRESIDENT)
  • JUAN ZORRILLA (VICE PRESIDENT)

Highest reported compensation

  • CARMEN RIVERA CESPEDES (EXECUTIVE DIRECTOR): $53,257 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sanar las huellas del maltrato y prevenir los ciclos de violencia.

What it reported doing in 2023

Housing expenses: basic housing services as utilities, food, cleaning supplies, property insurance, gas, transportation services needed to provide children with a home environment that ascertain safety and healthy environment for their growth.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: Limited

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: 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: 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.3%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: -5.5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 86.5% of revenue deployed · 82.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $825K in reported program spending
  • Leadership: top reported pay $53K · 14 people listed
  • Consistency: 45 of 45 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2023
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.