Fundacion Hospital Pediatrico

Nonprofit profile at a glance

EIN
660817091
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
San Juan, Puerto Rico, RQ
Phone
7874509198
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$1,992,329
Expenses
$1,950,421
Assets
$1,027,989
Liabilities
$184,873

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Rebeca Quinones (Executive Director)
  • Hector Rios (President)
  • Beatriz Garcia (Vice President)

Highest reported compensation

  • Rebeca Quinones (Executive Director): $80,000 total reported compensation

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

Overview

Mission

Attract funds to improve the quality of the life of the University Pediatric Hospital in Puerto Rico. The community includes patients, caregivers, doctors, nurses, facilities, medical students and supporting staff of the Hospital.

What it reported doing in 2025

Physical Therapy Program: The Physical Therapy program provides specialized rehabilitation services to pediatric patients from birth to age 21 who receive medical care in the hospital setting. The team of physical therapy specialists works collaboratively with the Department of Physical Medicine and Rehabilitation, focusing on pediatric-specific needs. The program promotes independence, optimizes functional mobility, and supports ongoing rehabilitation processes. Services address both physical recovery and emotional well-being, contributing to patients' sense of accomplishment, independence, and self-confidence. The program facilitates transitions back home and to school, provides referrals to other rehabilitation services when needed, and educates parents and family members with tools, resources, and guidance to support continued progress after discharge. Program Activities include: neurostimulation for neurologically depressed patients and gross motor development; therapeutic exercises and manual therapy for strengthening and mobility; treatment for orthopedic and post-surgical patients; activities of daily living including transfers and ambulation training; wheelchair and adaptive equipment training; caregiver education and home exercise programs; interdisciplinary collaboration with medical teams for comprehensive care plans; and training rotations for pediatric residents in neurodevelopmental approaches. Population Served: Pediatric patients hospitalized at Hospital Pediátrico Universitario across General Pediatrics (33.5%), Oncology (22.9%), PICU (19.5%), NICU (12.8%), and Surgery (11.4%). Program Results (FY 2025-26): 458 patients treated, 333 new patients evaluated, and 1,198 therapy sessions provided.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.2%; rating input score 62
  • Program expense ratio: 63.3%; rating input score 63
  • Fundraising efficiency: $5.45 raised per $1 spent on fundraising; rating input score 18; 18th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 2.1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -4.2% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 62.2% of revenue deployed · 63.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 9 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $80K · 14 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • 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 — Financial Efficiency: Fundraising efficiency scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.